Winter and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal (AAT) considered an application by the taxpayer (Applicant) for an extension of time to seek review of an objection decision made by the Commissioner of Taxation (Respondent). The taxpayer had previously lodged an application for review of the same decision, which was dismissed by the Tribunal under s 42A(5) of the *Administrative Appeals Tribunal Act 1975* (Cth) due to failure to proceed. A subsequent application for reinstatement of that dismissed application was refused by the Tribunal. The taxpayer then sought an extension of time to lodge a new application for review of the objection decision.

The primary legal issues before the Tribunal were whether it possessed the power to grant an extension of time for an application that had previously been dismissed under s 42A(5) of the AAT Act, and if so, whether it should exercise that discretion in the taxpayer's favour. The taxpayer sought to review the Respondent's decision disallowing objections to amended assessments and administrative penalties for the 2010 to 2015 income years.

The Tribunal analysed the interplay between s 29(7) of the AAT Act, which grants a general power to extend time for making an application, and s 42A(5) and (10) of the AAT Act, which deal with the dismissal and potential reinstatement of applications. The Tribunal concluded that s 42A(10) provides a specific, limited power to reinstate applications dismissed under s 42A(5) only if the dismissal occurred in error. It reasoned that allowing a general extension of time under s 29(7) for an application that has been dismissed under s 42A(5) and not reinstated under s 42A(10) would undermine the legislative scheme and the finality intended by the dismissal provisions.

The Tribunal determined that it did not have the power to extend the time for making an application that had been dismissed under s 42A(5) and where reinstatement had been refused. Consequently, the application for an extension of time was dismissed.