Morrison-Francis and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal (AAT) considered whether it had jurisdiction to review a decision in the matter of Morrison-Francis and the Commissioner of Taxation. The applicant sought to have the AAT review a decision of the Commissioner, which the applicant contended had been deemed to have been made under section 14ZYA of the relevant Act.

The primary legal issue before the AAT was whether a "deemed decision" of the Commissioner had arisen, thereby conferring jurisdiction on the Tribunal to review the matter. This required the AAT to determine whether the applicant had provided valid written notice to the Commissioner under section 14ZYA, and if so, whether the statutory period for the Commissioner to make a decision had elapsed without a response.

The AAT found that it was not satisfied that the applicant had lodged the required written notice with the Commissioner. The Tribunal reasoned that it was unlikely for the Commissioner's system to fail to record a document received from a taxpayer on two occasions without any improper interference, which was not suggested. Consequently, the AAT concluded that no deemed decision had been made by the Commissioner, and therefore, there was no reviewable decision for the Tribunal to consider, meaning the AAT lacked jurisdiction. The Tribunal noted that while this outcome might be inconvenient for the taxpayer, it was not fatal, as the Commissioner had since acknowledged receipt of the notice of objection and the notice requiring a decision, leaving the applicant free to commence proceedings afresh if a satisfactory response was not obtained.