Benjamin and Commissioner of Taxation (Taxation)

This matter concerned an application before the Administrative Appeals Tribunal (AAT) by Mr Benjamin for an extension of time to lodge an application for review of a decision made by the Commissioner of Taxation. Mr Benjamin's previous application for an extension of time had been refused by the AAT, and his subsequent appeal to the Federal Court was dismissed. The Commissioner sought to dismiss the current application for an extension of time.

The AAT was required to determine whether the principles of *functus officio*, estoppel, or *res judicata* precluded it from hearing the new application for an extension of time, given the prior refusal and dismissal. Additionally, the Tribunal had to consider whether section 42B of the *Administrative Appeals Tribunal Act 1975* (Cth) provided a power to dismiss an application for an extension of time, and whether the principles established in *Morales v Minister for Immigration and Multicultural Affairs* permitted the adoption of parts of the first decision concerning the extension of time application in the second application.

The Tribunal held that the principles of *functus officio*, estoppel, and *res judicata* did not apply to limit its jurisdiction in this instance. It further determined that the power under section 42B of the *Administrative Appeals Tribunal Act 1975* did not extend to applications for an extension of time. The Tribunal also found that, in certain circumstances, the principles in *Morales* allowed for the adoption of aspects of a previous decision concerning an extension of time application. In reaching its decision, the Tribunal considered the applicant's unsatisfactory explanation for a seven-year delay, the lack of an arguable case on the merits, and the prejudice the Commissioner would suffer due to missing documents.

The Tribunal concluded that it was not reasonable to grant the extension of time and therefore refused Mr Benjamin's application.