Chambers v Commissioner of Taxation [2022] FCA 1163

Federal Court of Australia

Chambers v Commissioner of Taxation [2022] FCA 1163 File number: QUD 422 of 2021

Judgment of: RANGIAH J

Date of judgment: 30 September 2022

Catchwords: SUPERANNUATION – Application for review of decision of Commissioner of Taxation – where AAT found that the decision was not reviewable by the Tribunal under s 25 of the Administrative Appeals Tribunal Act 1975 (Cth) – whether Tribunal erred in refusing to remit the matter to Commissioner for redetermination – where applicant contends decision is reviewable under s 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth) – where s 20P does not operate to make decision reviewable under s 25 of AAT Act – where applicant alleged apprehended bias on part of President of AAT – where no such bias established – proceeding dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 25, 28(5), 42A(4), 42D, 45(1) and 69 Administrative Decisions (Judicial Review) Act 1977 (Cth) s 5(1) Judiciary Act 1903 (Cth) s 78B Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth) ss 20C and 20P Taxation Administration Act 1953 (Cth) Pt IVC s 14ZZ

Cases cited: Abebe v Commonwealth of Australia (1999) 197 CLR 510 Australian Competition and Consumer Commission v CG Berbatis Holdings Pty Ltd (1999) 95 FCR 292 Charisteas v Charisteas (2021) 393 ALR 289; [2021] HCA 29 Ebner v Official Trustee in Bankruptcy (2000) 205 CLR 337 Griffith University v Tang (2005) 221 CLR 99 Re Adams and Tax Agents' Board (1976) 1 ALD 251 Re Staats and National Archives of Australia (2009) 50 AAR 147; [2009] AATA 58 Trajkovski v Telstra Corporation Ltd (1998) 81 FCR 459