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The AAT has held that a former director of a trustee company (Andrew Garrett) had no standing to pursue applications for review of objection decisions relating to GST lodged by the trustee company on behalf of the trust. The trustee company was in liquidation and the liquidator had declined to pursue the applications for review.

Mr Garrett was disqualified from managing a corporation between 22 October 2010 and 22 October 2015. He ceased to be a director of the trustee company as from 22 October 2010. The AAT held that a power of attorney purportedly authorising him to act on behalf of the trustee company was not validly executed. The AAT also held that the trust deed establishing the trust was, on the balance of probability, invalid. Accordingly, Mr Garrett had no standing to pursue the applications for review. Further, on the evidence before it, the AAT held that the applications for review could not succeed, and that it was appropriate to dismiss the applications pursuant to s 42A(5)(b) of the AAT Act on the basis that they did not have any prospects of success.

The Trustee for Oenoviva (Australia & New Zealand) Plant and Equipment Trust and FCT [2014] AATA 614 (AAT, Fice SM, 28 August 2014).

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