Jones and Commissioner of Taxation

[2008] AATA 544

Administrative Appeals Tribunal

DECISION AND REASONS FOR DECISION [2008] AATA 544

ADMINISTRATIVE APPEALS TRIBUNAL      )

)     No 2007/5197-5199

TAXATION APPEALS DIVISON  DIVISION		)
Re		HELEN JONES

Applicant

And COMMISSIONER OF TAXATION

Respondent

DECISION

Tribunal Mr A Sweidan, Senior Member

Date25 June 2008

PlacePerth

Decision The Tribunal sets aside the decisions under review and remits the matter to the respondent with a direction that the applicant’s applications for extension of time to lodge objections to Income Tax Assessments for the years ended 30 June 1996; 30 June 1997 and 30 June 1998 be granted.

........(sgd).Mr A Sweidan..........

Senior Member

CATCHWORDS

Income Tax - extension of time to lodge objections - factors to be considered - decision under review set aside

LEGISLATION

Taxation Administration Act 1953 – sections 14ZW, 14ZX

CASES

Federal Commissioner of Taxation v Brown (1999) 99 ATC 4852

REASONS FOR DECISION AND BACKGROUND

25 June 2008 Mr A Sweidan, Senior Member

1.      The Tribunal refers to it’s decision of even date herewith in the application of Peter Jones, the spouse of the applicant.

2.      For the reasons there stated the Tribunal sets aside the decision under review.

I certify that the 2 preceding paragraphs are a true copy of the reasons for the decision herein of Mr A Sweidan, Senior Member

Signed:         (sgd) T Freeman.......
  Associate

Date/s of Hearing  11 June 2008
Date of Decision  25 June 2008
Counsel for the Applicant         Self Represented
Counsel for the Respondent     Ms F Beckett-Cooper
Solicitor for the Respondent     Australian Taxation Office