EE&C Pty Ltd as Trustee for the Tarcisio Cremasco Family Trust and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal (AAT) considered a dispute between EE&C Pty Ltd as Trustee for the Tarcisio Cremasco Family Trust and the Commissioner of Taxation. The core of the disagreement concerned the AAT's jurisdiction to review certain taxation decisions made by the Commissioner.

The legal issues before the AAT involved determining whether it possessed the competence and authority to decide whether it had jurisdiction in the matter. Specifically, the AAT had to consider whether it was obliged to decline jurisdiction simply because the question of jurisdiction itself was not a "reviewable decision," and whether it could examine antecedent matters relevant to its jurisdiction to perform its primary function. The AAT also had to consider the statutory provisions governing objections to taxation decisions, including the circumstances under which a taxpayer is entitled to object and the limitations on that right, particularly in relation to amended assessments.

The AAT, referencing established authority, concluded that it was not bound to decline jurisdiction merely because the jurisdictional question was not a reviewable decision. Instead, it affirmed its ability to inquire into antecedent matters to determine its jurisdiction, drawing support from the principle that a tribunal can investigate facts to ascertain jurisdiction but cannot create jurisdiction through an erroneous decision on those facts. The AAT also outlined the framework for taxation objections under Part IVC of the Taxation Administration Act 1953 (Cth), including the requirements for lodging an objection and the limitations on objecting to amended assessments.