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The AAT has held that a taxpayer's rights of objection and appeal against an assessment had been exhausted after the AAT had affirmed the Commissioner's decision on the taxpayer's objection and the dismissal by the Federal Court of the applicant's appeal, notwithstanding that the taxpayer had only objected to 2 of 3 adjustments made by the assessment. No further review by the AAT or the Federal Court of the same objection decision was possible.

The AAT further found that the taxpayer was not able to rely upon the AAT's powers to allow an amendment to the grounds of the objection under s 14ZZK(a) of the Taxation Administration Act 1953 to support the application. The AAT's power under s 14ZZK(a) can only be exercised "on an application for review of a reviewable objection decision". In the circumstances, there was no reviewable objection decision in respect of which any application for review could now be made: Cumins and FCT [2008] AATA 716 (AAT, Sweidan SM, 14 August 2008).

For a copy of the decision, go here

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