Parenzee (Migration)

This matter concerned an appeal before the Administrative Appeals Tribunal regarding applications for Skilled – Independent (Permanent) (Class SI) visas, Subclass 189 (Skilled – Independent) by the first and second named applicants. The central dispute revolved around whether the first named applicant had provided the required evidence of income tax liability for the four most recently completed income years prior to the date of application.

The primary legal issue before the Tribunal was to determine if the first named applicant had satisfied the criteria under cl.189.232(1) of Schedule 2 to the Migration Regulations, which mandates the provision of notices of assessment, and any amended assessments, from the Commissioner of Taxation for the relevant income years. The Tribunal also considered the dependent visa application of the second named applicant, whose eligibility was contingent on the first applicant's success.

The Tribunal found that while initial documentation provided by the first applicant was insufficient, subsequent submissions on 14 March 2018 included valid notices of assessment from the Commissioner of Taxation for the income years 2013, 2014, 2015, 2016, and 2017. Consequently, the Tribunal was satisfied that the first named applicant met the criteria stipulated in cl.189.232 of the Regulations.

Given this finding, the Tribunal remitted the visa applications for both the first and second named applicants to the Minister for reconsideration, with a specific direction that the first named applicant had met the criteria under cl.189.232. The Minister was to consider the remaining criteria for the subclass 189 visa.