New Access Investment Group Pty Ltd and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered an application by New Access Investment Group Pty Ltd (the Applicant) for an extension of time to seek a review of a decision made by the Commissioner of Taxation. The dispute concerned the Applicant's tax liabilities, and the Applicant sought to challenge the Commissioner's objection decision.

The primary legal issue before the Tribunal was whether it was reasonable in all the circumstances to grant an extension of time for the Applicant to lodge its application for review, pursuant to subsections 29(7) and 29(8) of the Administrative Appeals Tribunal Act 1975 (Cth). This required the Tribunal to consider the reasons for the delay, the prejudice to the respondent, and the prospects of success of the Applicant's proposed review.

Deputy J W Constance P reasoned that the Applicant's director, Mr Yang, was unaware of the steps required to initiate a review and had limited financial resources to engage previous tax representatives. The Tribunal accepted the evidence of the Applicant's solicitor, Ms Waterhouse, who had advised Mr Yang that the Applicant had a "good case" and that there were tactical and cost-efficient reasons for the delay. Furthermore, the Tribunal noted that the resolution of another matter before the Tribunal, in which Ms Waterhouse also acted for the applicant and the Commissioner was the respondent, might lead to a resolution of the dispute between the Applicant and the Commissioner. The Tribunal was satisfied that it was reasonable to grant the extension.

The Tribunal ordered that the time for the Applicant to make an application for a review of the objection decision be extended to close of business on 15 February 2017.