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21 Mar 11 Full Federal Court confirms AAT lacked jurisdiction - AAT and McMennemin

By majority, the Full Federal Court (Keane CJ and Gordon J, Downes J dissenting) has dismissed the Commissioner's appeal from the decision of the AAT in McMennemin and FCT [2010] AATA 573 and confirmed that the AAT did not have jurisdiction to review the decision of the Commissioner to refuse to make a determination under the former s 292-465 of ITAA 1997 Act (dealing with excess contributions tax assessments) as part of its review of the taxpayers' objection decision.

FCT v AAT [2011] FCAFC 37 (Full Federal Court; Keane, Downes and Gordon JJ; 17 March 2011).

TAXVINE NOTE: Section 292-465 was amended with effect from 17 November 2010 to permit a formal objection and review of the Commissioner's decision under this section.


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