Potts and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered an application by Mr Potts seeking review of decisions made by the Commissioner of Taxation to impose shortfall penalties.

The primary legal issue before the Tribunal was whether it had jurisdiction to review the Commissioner's decisions to impose shortfall penalties, given the stage of the review process.

The Tribunal determined that the relevant notices issued by the Commissioner did not confer jurisdiction for the Tribunal to review the imposition of shortfall penalties at that time. The Tribunal was satisfied that the applicant had not yet sought review of the decision by the Australian Taxation Office, a prerequisite for the Tribunal's jurisdiction. Consequently, the Tribunal dismissed the application for want of jurisdiction.