LDME & JMA (SSAT Appeal)

The case LDME & JMA (SSAT Appeal) involves a dispute regarding the application of the New Formula Act's amendments to pending matters under the new internal objection procedures and the new SSAT merits review regime. The matter was heard and decided by the relevant court. The primary issue before the court was determining whether and how the new provisions in Part 2 of Schedule 3 of the New Formula Act applied to decisions made by the Registrar under the Registration and Collection Act and the Assessment Act before and after the commencement of the new provisions on 1 January 2007.

The court focused on Item 77 of the New Formula Act, which outlines the application of the new internal review provisions to decisions made by the Registrar. The court examined whether the mother's objection, which was pending at the commencement of the new provisions, was treated as an objection under the new Part VII of the Registration Act. The decision by the Registrar on the objection, made after the commencement of the new provisions, was also considered under s.87(1) of the Registration Act. The court concluded that the SSAT review provisions applied to the decision made by the Registrar after the commencement of the new provisions.

In its reasoning, the court referred to previous cases such as Australian Telecommunications Corporation v Lambroglou and Birdseye v Australian Securities and Investment Commission, which provided guidance on the requirements for setting out the "Grounds of appeal" in a section 110B Notice of Appeal. The court noted that the appeal was focused on a question of law, and the Grounds of Appeal should enable the respondent and the Court to identify the questions of law sought to be raised by the appellant and the reasons why a finding for the appellant on those questions should result in the orders sought being made.

The court allowed the mother's appeal against the decision of the Social Security Appeals Tribunal (the Tribunal) made on 9 May 2007. The decision of the Tribunal was set aside, and the case was remitted to the Tribunal to be heard and decided again.