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22 May 066 AAT refuses referral to Federal Court

The AAT has refused a taxpayer's request to refer certain questions to the Federal Court prior to the hearing of the matter before the AAT. The questions, which the taxpayer argued were questions of law, concerned the correctness of the decisions of the Full Federal Court in Harris v FCT (2002) 125 FCR 46 and Prebble v FCT (2003) ATC 4770. The AAT held (at para 10) as follows:

"It is abundantly clear that, unless distinguished on the facts, this Tribunal is bound by the decisions of the Full Court of the Federal Court in both Harris and Prebble. Therefore, the questions put by the taxpayer as questions of law to be referred to the Federal Court are not questions which the Tribunal can decide in any event and, accordingly, they are not questions of law arising in this proceeding. It follows that I would decline the taxpayer’s request to refer her questions to the Federal Court of Australia."

The Taxpayer and FCT [2006] AATA 429 (AAT, Fice M, 17 May 2006).

For a copy of the decision, go here

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