Francis and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal (AAT) considered the matter of *Francis and Commissioner of Taxation*. The dispute concerned the applicant's claim for a review of a decision by the Commissioner of Taxation. The core of the disagreement lay in whether a reviewable objection decision had, in fact, been made by the Commissioner.

The Tribunal was required to determine whether it had jurisdiction to hear the applicant's appeal. This question turned on whether the Commissioner had issued a formal objection decision that was capable of being reviewed by the AAT under the relevant taxation legislation.

Deputy President Forgie P reasoned that the applicant had not provided sufficient evidence to demonstrate that the Commissioner had made a reviewable objection decision. Without such a decision, the Tribunal lacked the statutory power to entertain the appeal. The Tribunal therefore concluded that it did not have jurisdiction to proceed with the review.