Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37 Citation: Commissioner of Taxation v Administrative Appeals Tribunal [2011] FCAFC 37

Appeal from: McMennemin v Commissioner of Taxation [2010] AATA 573

Parties: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ADMINISTRATIVE APPEALS TRIBUNAL, FRANK MCMENNEMIN and DIANE MCMENNEMIN

File number: VID 738 of 2010

Judges: KEANE CJ, DOWNES & GORDON JJ

Date of judgment: 17 March 2011

Corrigendum: 18 March 2011

Catchwords: TAXATION – superannuation – non-concessional contributions cap and excess contributions tax – the nature of the rights of review available to a taxpayer, if the Commissioner refuses to make a determination under s 292-465 of the Income Tax Assessment Act 1997 (Cth) (as it stood prior to the amendments provided by the Superannuation Legislation Amendment Act 2010 (Cth)) – whether the rights of review include an application to the Administrative Appeals Tribunal under Pt IVC of the Taxation Administration Act 1953 (Cth) TAXATION – Pt IVC of the Taxation Administration Act 1953 (Cth) – whether Div 292 of the Income Tax Assessment Act 1997 (Cth) provided that the refusal of a determination under s 292-465 of the Income Tax Assessment Act 1997 (Cth) might be objected to under Pt IVC of the Taxation Administration Act 1953 (Cth)

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Judiciary Act 1903 (Cth) Superannuation Legislation Amendment Act 2010 (Cth) Taxation Administration Act 1953 (Cth) Taxation Laws Amendment Act (No 3) 1991 (Cth) Tax Laws Amendment (Simplified Superannuation) Act 2007 (Cth)