Watson and Commissioner of Taxation (Taxation)

In *Watson and Commissioner of Taxation (Taxation)*, Deputy President Bernard J McCabe considered an application for reinstatement of proceedings that had been dismissed. The applicant, Mr Watson, sought to have the dismissal set aside, alleging that the dismissal was attended by error.

The central legal issue before the Tribunal was whether there was sufficient evidence to establish that the dismissal of Mr Watson's proceedings was erroneous, thereby justifying reinstatement under section 42A(10) of the *Administrative Appeals Tribunal Act 1975* (Cth). This required the Tribunal to determine if the applicant had provided an evidentiary basis for finding impairment that impacted his competence at the time of dismissal.

The Deputy President acknowledged that Mr Watson's health conditions and personal circumstances were challenging and that opportunities had been provided for him to obtain the necessary medical evidence. However, in the absence of expert medical evidence, the Tribunal was unable to speculate on the impact of these conditions on his competence. The Tribunal concluded that further delays were inappropriate and that a decision had to be made based on the material before it. As there was insufficient evidence of error attending the dismissal, the Tribunal had no choice but to decline the application for reinstatement.