28 Jul 1414 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  FCA 775 (Federal Court, Besanko J, 25 July 2014).