Lei, In the matter of an application for leave to issue a proceeding

This matter concerned an application by Mr Lei for leave to issue a proceeding against the respondent, the Commissioner of Taxation. The application was made pursuant to section 14ZZO of the *Taxation Administration Act 1953* (Cth), which governs the circumstances in which a taxpayer may seek judicial review of a decision by the Commissioner. Mr Lei sought to challenge a decision made by the Commissioner regarding his tax affairs.

The central legal issue before Gageler J was whether Mr Lei had established sufficient grounds to be granted leave to commence a proceeding for judicial review. This required the Court to consider the nature of the Commissioner's decision and whether it was amenable to review under the *Administrative Decisions (Judicial Review) Act 1977* (Cth), as applied by the *Taxation Administration Act*. The Court also had to assess whether Mr Lei had demonstrated an arguable case or a reasonably arguable ground for seeking such review.

Gageler J applied the principles established in cases concerning applications for leave to seek judicial review, particularly the requirement for the applicant to show that they have an arguable case. His Honour considered the material before the Court, including the submissions made by Mr Lei and the Commissioner, to determine if the threshold for granting leave had been met. The assessment focused on whether the Commissioner's decision was affected by an error of law or an abuse of power, as contemplated by the relevant legislation.

The application for leave to issue a proceeding was dismissed.