The Applicant has failed to identify an assessment, determination, notice or other decision capable of being objected to or any error affecting liability. Even if the Tribunal were to set aside the Commissioner's decision to refuse the extension, there is no valid objection to be considered by the Commissioner. Accordingly, and in order to bring finality to the process, it is appropriate to dismiss the application under s101 of the ART Act.

Litigation and Legal Services, Australian Taxation Office

[5] R v. DC of T (WA): ex parte Copley [1923] ArgusLawRp 76; (1923) 30 ALR 86; [1923] R & McG 47 per Stake J at [88]

[6] H R Lancey Shipping Co Pty Ltd v. FC of T (1951) 9 ATD 267; [1951] ALR 507

[7] H R Lancey Shipping Co Pty Ltd v. FC of T (1951) 9 ATD 267 at [273]

[9] TAA 1953, s14ZX(4)

[10] Paraponiaris and Secretary, Department of Employment [2015] AATA 895 citing Agar v Hyde [2000] HCA 41; (2000) 201 CLR 552.

[11] Re Marnotta Pty Ltd and Secretary, Department of Health and Ageing [2004] AATA 326.

[15] Collector of Customs (NSW) v Brian Lawlor 41 FLR 338 at [346]

[16] TAA 53 see s155-5 of Sch 1

[18] A New Tax System (Goods and Services Tax) 1999 (Cth) at s17-5 broadly defines net amount as goods and services tax (GST) payable on taxable supplies, minus any input tax credits and applying any adjustment events.

[19] See for example TAA 53, ss 18-90 and 20-80 of Sch1

Review Tribunal Act 2024

Appeals Tribunal Act 1975

Administration Act 1953

AUS LOADSHIFTING (ALS) PTY LTD and Commissioner of Taxation (Taxation) [2026] ARTA 116 (2 February 2026)

Agar v Hyde [2000] HCA 41; (2000) 201 CLR 552

Brown v the Commissioner of Taxation [1999] FCA 563

H R Lancey Shipping Co Pty Ltd v. Federal Commissioner of Taxation (1951) 9 ATD 267; [1951] ALR 507

Paraponiaris and Secretary, Department of Employment [2015] AATA 895

Price v Commissioner of Taxation [2019] FCA 543

Re Marnotta Pty Ltd and Secretary, Department of Health and Ageing [2004] AATA 326

AUS LOADSHIFTING (ALS) PTY LTD and Commissioner of Taxation (Taxation) [2026] ARTA 116 (2 February 2026)

At a glance

Court

Decision date

Source

Judgment (18 paragraphs)

Legislation Cited (3)

Cases Cited (9)

AUS LOADSHIFTING (ALS) PTY LTD and Commissioner of Taxation (Taxation) [2026] ARTA 116 (2 February 2026)