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The Administrative Appeals Tribunal has held that it had no jurisdiction to hear a taxpayer’s application for review, because there was no reviewable objection decision.

The taxpayer had been assessed to tax in respect of the 1999 income year and had objected to the assessment. The Commissioner had disallowed the objection, and the taxpayer appealed to the Federal Court, which ultimately dismissed the application by consent.

Some time later, the taxpayer lodged an objection to what it called an amended assessment in respect of the same income year, although no amended assessment had in fact issued. The Commissioner notified the taxpayer that the notice of objection was not a valid objection, the matters in issue having already been litigated to finality. The taxpayer applied to the Tribunal for review of the Commissioner’s “decision” to that effect.

The Tribunal held that it lacked jurisdiction to hear the review, because:

  • the taxpayer was barred by the doctrine of res judicata from re-litigating claims in another objection to the 1999 assessment, and
  • the Commissioner’s notification to the taxpayer that its notice of objection was not a valid objection was not a reviewable objection decision under s 14ZY of the Taxation Administration Act 1953.

Re Stevens Nominees (Sydney) Pty Ltd ATF SNS Trust and FCT [2014] AATA 303 (G Lazanas, Senior Member, 16 May 2014).

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