The Institute of Engineers Australia v Commissioner for Act Revenue (Administrative Review)

The Institute of Engineers Australia sought a review of a decision made by the Commissioner for Act Revenue to deny their application for an extension of time to lodge an objection to a payroll tax assessment. The dispute was heard by the ACT Civil and Administrative Tribunal. The legal issues before the Tribunal were whether the Institute had provided a satisfactory explanation for the delay in lodging its objection and whether the Commissioner had acted unlawfully in denying the extension of time.

The Tribunal found that the Institute had provided a reasonable explanation for the delay, noting that it had acted promptly once it became aware of the need to object to the payroll tax assessment. The Tribunal was satisfied that the Institute's delay was not due to any fault or negligence on its part. The Tribunal further found that the Commissioner had not acted lawfully in denying the extension of time, as the Commissioner had not considered all relevant factors in making the decision. The Tribunal held that the Commissioner had failed to take into account the Institute's explanation for the delay and had not given proper consideration to the merits of the application.

As a result, the Tribunal set aside the decision of the Commissioner to deny the extension of time to lodge the objection. The Tribunal found that the Commissioner had acted unlawfully and that the decision was therefore reviewable under section 68 of the ACT Civil and Administrative Tribunal Act 2008. The decision provides guidance on the factors that must be considered when determining an application for an extension of time in tax matters. It also highlights the importance of providing a reasonable explanation for any delay in lodging an objection and the need for decision-makers to consider all relevant factors in making their decisions.