Ahern & Ahern & Anor (SSAT Appeal)

This matter concerned an appeal to the Federal Circuit Court of Australia against a decision of the Social Security Appeals Tribunal (SSAT). The appellant sought to set aside the SSAT's decision, which had increased his adjusted taxable income, and alternatively sought a remittal of the matter for rehearing. The core of the dispute revolved around the SSAT's jurisdiction and whether it had afforded the appellant procedural fairness.

The legal issues before the Court were whether the SSAT had jurisdiction to make a departure order for a period beyond that which was the subject of the original application and subsequent objection decision. Additionally, the Court considered whether the SSAT had denied the appellant procedural fairness by making a material finding of fact without sufficient evidence and without providing the appellant an opportunity to respond. The Court also considered the principle of *stare decisis* and judicial comity.

Judge Scarlett allowed the appeal, finding that the SSAT had erred in law by exceeding its jurisdiction. The Tribunal's power on review was limited to the specific decision under review, and by making a determination for a broader period than that which had been the subject of the application, objection, and objection decision, it acted beyond its statutory power. The Court also noted that a finding regarding the repayment of a line of credit was made without supporting evidence, which, coupled with the jurisdictional error, meant the decision could not stand.

Consequently, the decision of the Social Security Appeals Tribunal was set aside, and the matter was remitted to the Tribunal for determination according to law. The Court also made orders regarding the filing and service of submissions in relation to any application for costs.