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The AAT has held that it had no jurisdiction to hear a taxpayer's application to review the Commissioner's decision in relation to a request made by the taxpayer for amendment and for an extension of time in which to make an election under s 103-25 of ITAA 1997 in respect of the small business rollover concession. The AAT held that her request was not an objection against the Commissioner’s assessment of her income tax liability. In the absence of an objection under s 175A of ITAA 1936 or any other similar provision under ITAA 1997, Part IVC of the Taxation Administration Act 1953 did not apply. It followed that there was no "objection decision" within the meaning of s 14ZY of the Taxation Administration Act 1953 and no "reviewable objection decision" to enliven the AAT’s jurisdiction: Phelps and FCT [2009] AATA 780 (AAT, Webb M, 9 October 2009).

For a copy of the decision, go here


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