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The Administrative Appeals Tribunal has found that it did not have jurisdiction to hear an application by a taxpayer for review of a decision said to have been deemed to have been made by the Commissioner: Re The Trustee for Andrew Garrett Family Trust No 3 and FCT [2013] AATA 395 (Deputy President S A Forgie, 12 June 2013).

The trustee of a family trust lodged in the Tribunal an application for review of a decision he identified as having been deemed to have been made by the Commissioner under s 14ZYA(3) of the Taxation Administration Act 1953 (Cth) (TAA). The trustee said that the decision was deemed to have been made after the family trust gave the Commissioner a written notice under s 14ZYA(2) on 24 March 2013 requiring him to make an objection decision on a taxation objection lodged earlier. The Commissioner rejected the proposition that he was deemed to have made a decision. He did so on the basis that he did not receive a valid objection decision until 16 February 2013.

The Tribunal held that, as 60 days had not passed between that date and the date on which the Commissioner was given notice, he could not be deemed to have made a decision under s 14ZYA(3) TAA. Therefore, as the Commissioner had not yet made a decision at the time the trustee lodged an application, let alone been deemed to have made one, the family trust was not entitled to lodge an application under s 14ZZ TAA. As it was not entitled to do so, its application was not made under that legislation and the Tribunal had no powers of review.

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