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The AAT has held that it has no jurisdiction to review an objection decision in relation to a private ruling containing a "manifest error".

In response to an application by the taxpayer, the Commissioner made a written ruling in respect of the application of provisions of ITAA 1997 in respect of two income years that were not the subject of the taxpayer’s application. In support of jurisdiction, the taxpayer relied upon the conclusive evidence provision in s 357-100 of Schedule 1 of the Taxation Administration Act 1953, but the AAT did not consider that that section required it to treat as valid something which was "so manifestly wrong". The taxpayer's application for review was dismissed: The Taxpayer and FCT [2010] AATA 1069 (AAT, Hack SC DP, 24 December 2010).


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