Administrative Appeals Tribunal Act 1975 (Cth) s 41

Taxation Administration Act 1953 (Cth) ss 14ZQ, 14ZS and 14ZZB(1)(a)

1. I refuse the application for a stay order. The Tribunal does not have the power to stay the decision under review.

1. On 10 October 2014, the Commissioner of Taxation sent a notice of objection decision to Mr Hari Iyengar. Mr Iyengar had objected to a notice of amended assessment for the 2012 income year and a notice of assessment for the 2013 income year issued to him, and to an administrative penalty imposed upon him in relation to the 2013 income year. The Commissioner disallowed Mr Iyengar's objection.
2. On 11 December 2014, Mr Iyengar applied under s 14ZZ of the Taxation Administration Act 1953 (the TA Act) and s 29(1) of the Administrative Appeals Tribunal Act 1975 (the AAT Act) for review of the Commissioner's objection decision. He also sought an order under s 41 of the AAT Act, staying the operation or implementation of the decision.

1. Section 41(2) of the AAT Act provides that the Tribunal can make an order "staying or otherwise affecting the operation or implementation of the decision to which the relevant proceeding relates". But s 14ZZB(1)(a) of the TA Act provides that s 41 of the AAT Act does not apply in relation to a "reviewable objection decision". Section 14ZQ of the TA Act defines "reviewable objection decision" to mean "an objection decision that is not an ineligible income tax remission decision". Section 14ZS of the TA Act sets out the circumstances in which an objection decision is an "ineligible income tax remission decision". None of those circumstances applies to the objection decision in this review.
2. The objection decision in this review is a "reviewable objection decision" for the purposes of s 14ZZB of the TA Act. Section 41 of the AAT Act does not apply to that decision. The Tribunal cannot make the stay order that Mr Iyengar seeks. I must refuse his application for a stay of the Commissioner's objection decision.

I certify that the preceding 5 (five) paragraphs are a true copy of the reasons for the decision herein of Senior Member Popple

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