Douglass v Administrative Appeals Tribunal [2017] FCA 1105

FEDERAL COURT OF AUSTRALIA

Douglass v Administrative Appeals Tribunal [2017] FCA 1105 Application for extension of time to appeal from: Administrative Appeals Tribunal (oral decision, Ms G Lazanas, 12 May 2017)

File number: NSD 1069 of 2017

Judge: GRIFFITHS J

Date of judgment: 18 September 2017

Catchwords: TAXATION – interlocutory application for an extension of time from a decision of the Administrative Appeals Tribunal to commence an appeal – whether a decision to decline to require documents under s 37(2)of the AAT Act is a final decision or an interlocutory decision – whether proposed appeal would be incompetent under s 44(1) of the AAT Act Held: interlocutory application dismissed, with costs

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 37, 44, 36D Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1997 (Cth) s 87.18 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) s 14ZZF

Cases cited: APRA v VBN [2005] FCA 1868 Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission [2002] HCA 49; 213 CLR 543 Director-General of Society Services v Chaney [1980] FCA 108; 47 FLR 80 Director-General of Social Services v Hales [1983] FCA 81; 47 ALR 281 Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124; 168 FCR 566 Kowalski v Repatriation Commission [2009] FCAFC 107; 259 ALR 444 Mahaffy v Administrative Appeals Tribunal [2015] FCA 251 Yao v Secretary, Department of Education, Employment and Workplace Relations [2010] FCA 18