Byrt v Deputy Commissioner for Taxation

Byrt (the applicant) sought an extension of time to bring proceedings to review a decision of the Administrative Appeals Tribunal (AAT) pursuant to section 5(1) of the *Administrative Decisions (Judicial Review) Act 1977* (Cth). The Deputy Commissioner for Taxation was the respondent. The application was heard by Judge Jarrett of the Federal Court of Australia.

The primary legal issues before the Court were whether the applicant had provided an acceptable explanation for the significant delay in seeking judicial review of the AAT's decision, and whether the proposed application for review had merit. A secondary issue, arising from the applicant's appeal from the AAT, concerned whether the AAT had properly applied section 42A(10) of the *Administrative Appeals Tribunal Act 1975* (Cth).

Judge Jarrett found that the applicant had failed to provide an acceptable explanation for the delay in bringing the application for judicial review. Furthermore, his Honour concluded that the proposed application for review lacked merit. Consequently, the application for an extension of time was dismissed. The Court also found that no error had been demonstrated in the AAT's application of section 42A(10) of the *Administrative Appeals Tribunal Act 1975* (Cth).