Tribunal Can’t Review Private Ruling Decision as Ruling given for Wrong Years
A taxpayer has been unsuccessful before the Administrative Appeals Tribunal in seeking a review of the Commissioner’s decision to disallow its objection against a private ruling. Broadly, the Commissioner had made an adverse private ruling regarding the deductibility of certain capital appreciation payments covering the 2003 to 2009 income years. However, the taxpayer had originally only sought a ruling covering the 2004 to 2008 income years.
In making its decision, the Tribunal held it lacked the jurisdiction to review the Commissioner’s decision because the ruling was made in respect of the wrong years of income which invalidated the ruling. As a result, the Tribunal concluded there was no decision capable of being reviewed.
A taxpayer has been unsuccessful before the Administrative Appeals Tribunal in seeking a review of the Commissioner’s decision to disallow its objection against a private ruling. Broadly, the Commissioner had made an adverse private ruling regarding the deductibility of certain capital appreciation payments covering the 2003 to 2009 income years. However, the taxpayer had originally only sought a ruling covering the 2004 to 2008 income years.
In making its decision, the Tribunal held it lacked the jurisdiction to review the Commissioner’s decision because the ruling was made in respect of the wrong years of income which invalidated the ruling. As a result, the Tribunal concluded there was no decision capable of being reviewed.
