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12 Mar 15 No jurisdiction to review PAYG credits – Re James

The Administrative Appeals Tribunal has confirmed that the Tribunal has no jurisdiction to review a decision by the Commissioner about whether an employee taxpayer is entitled to claim PAYG credits.

The taxpayer was a doctor, employed by a service company. Her income tax returns during the relevant years of income disclosed her salary and PAYG credits. The service company was placed in liquidation but its accounts did not tally with those of the taxpayer in relation to PAYG credits. The Commissioner issued amended assessments which determined the taxpayer’s taxable income in the two years under review. In the course of making his calculations, the Commissioner significantly reduced the PAYG credits that the taxpayer could claim. The Commissioner also imposed administrative penalties in separate notices of assessment. The taxpayer objected, and the matter went to the Tribunal.

Following previous authorities, in particular the decision in Re Confidential and FCT [2014] AATA 257, the Tribunal held that a decision by the Commissioner with respect to PAYG credits does not form part of an objection decision under Part IVC of the Taxation Administration Act 1953 (Cth) and is therefore unreviewable, because the decision is, in substance, “a particular of the statement of account between the taxpayer and the Commissioner”.

The question of penalties was properly before the Tribunal, and would be heard in separate proceedings.

Re James and FCT [2015] AATA 136 (Senior Member Bernard J McCabe, 11 March 2015).


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