Yarahmadi and Commissioner of Taxation (Taxation)

This matter concerned an application by Mr Yarahmadi for the release of superannuation on compassionate grounds, which had been refused by the Commissioner of Taxation. The Administrative Appeals Tribunal (AAT) was asked to review this refusal.

The primary legal issue before the AAT was whether the Commissioner's decision to refuse the release of superannuation on compassionate grounds under Regulation 6.19A of the *Superannuation Industry (Supervision) Regulations 1994* (Cth) constituted a "reviewable decision" for the purposes of the *Administrative Appeals Tribunal Act 1975* (Cth).

The Tribunal determined that, as a decision to refuse release under Regulation 6.19A was not listed as a reviewable decision in Regulation 1.03(1) of the *Superannuation Industry (Supervision) Regulations 1994*, the AAT lacked jurisdiction to hear the application. Consequently, the application was dismissed pursuant to section 42A(4) of the *Administrative Appeals Tribunal Act 1975* (Cth). The Tribunal noted that Mr Yarahmadi's recourse lay with the Inspector-General and Taxation Ombudsman, or potentially through judicial review in the Federal Court.