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28 Jul 14 Taxpayer's application for review of interim audit report dismissed - Halls

The Federal Court (Besanko J) has dismissed the taxpayer's application for relief under s 39B of the Judiciary Act 1903 (Cth) and ss 5 and 6 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) ("ADJR Act") in relation to an interim audit report prepared and issued by ATO.

The Court held:

  • that the interim audit findings did not constitute a "decision under an enactment" for the purposes of the ADJR Act, with the result that the application for relief in this regard was incompetent; and
  • that, in the absence of a decision, the claim under the Judiciary Act lacked a reasonable prospect of success.

Halls v FCT [2014] FCA 775 (Federal Court, Besanko J, 25 July 2014).


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