CDWN and Commissioner of Taxation (Taxation)

This matter concerned an application by CDWN (the Applicant) to the Administrative Appeals Tribunal (the Tribunal) seeking relief from a tax assessment and resultant debt issued by the Commissioner of Taxation (the Respondent). The Applicant had failed to comply with several directions made by the Tribunal, including providing a contact telephone number and filing written submissions. The Applicant also failed to attend a Non-Compliance Directions Hearing listed to address these failures.

The sole issue before the Tribunal was whether to dismiss the application pursuant to section 42A of the Administrative Appeals Tribunal Act 1975 (Cth). Specifically, the Tribunal considered whether the Applicant had failed to proceed with the application or failed to comply with a direction by the Tribunal, as contemplated by section 42A(5) of the Act.

The Tribunal determined that it was not necessary to consider dismissal under section 42A(2) (failure to appear). Instead, the Tribunal found that the Applicant had failed to comply with directions made by the Tribunal and had not proceeded with the application within a reasonable time. Applying section 42A(5) of the Act, the Tribunal concluded that it had the power to dismiss the application without proceeding to review the decision.

Consequently, the Tribunal ordered that the application be dismissed for failure to proceed under section 42A(5) of the Administrative Appeals Tribunal Act 1975 (Cth).