Glennan v Commissioner of Taxation

Glennan (the taxpayer) sought judicial review of a decision by the Commissioner of Taxation. The dispute concerned the Commissioner's refusal to grant the taxpayer an extension of time to object to an assessment. The matter came before Gleeson CJ in chambers.

The primary legal issue before the Court was whether the Commissioner had erred in law by refusing to grant the taxpayer an extension of time to lodge an objection against a notice of assessment. This required the Court to consider the relevant provisions of the *Taxation Administration Act 1953* (Cth) and the principles governing the exercise of the Commissioner's discretion in such matters.

Gleeson CJ noted that the Commissioner's discretion to extend time for objection is a broad one, but it must be exercised judicially. The taxpayer had failed to provide a satisfactory explanation for the significant delay in lodging the objection, and the Court found that the Commissioner was entitled to conclude that there was no sufficient reason to grant the extension. The taxpayer's submissions did not demonstrate that the Commissioner's decision was affected by an error of law.

The application for judicial review was dismissed.