(a) failed to provide any reasons for its decision, in breach of section 13 of the Administrative Decisions (Judicial Review) Act 1977 (Cth), denying procedural fairness and natural justice;

(b) failed to apply or reference its own published policy, Practice Statement PS LA 2006/8 Remission of shortfall interest charge and general interest charge for shortfall periods, which provides that GIC may be remitted when delays are caused by circumstances outside the taxpayer's control;

(c) did not take into account relevant considerations or acted improperly in that it:

(i) failed to address or acknowledge any of the legal, financial, or medical evidence submitted, suggesting that discretion was not exercised lawfully;

(ii) did not take into account the Applicant's mental health condition, financial hardship due to third party fraud and co-operative repayment behaviour;

(iii) disregarded or failed to consider supporting medical documentation, in violation of the principles outlined in the Taxpayers' Charter.

1. All of these grounds are administrative law or judicial review grounds. Such matters are the purview of the Federal Court or the Federal Circuit and Family Court of Australia (Division 2),2 and not the Tribunal. The Tribunal has no jurisdiction to hear this application.

1 Application for Review dated 17 March 2025; Applicant's email to the Tribunal dated 4 June 2025.

2 Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5-7.

1. In any event, the Tribunal's jurisdiction is in respect of reviewable decisions under section 12 of the Administrative Review Tribunal Act 2024 (Cth). A decision not to remit GIC is also not a reviewable decision for which the Tribunal has any jurisdiction. This is because it is not a reviewable objection decision nor an extension of time refusal decision under Division 4 of Part IVC of the TAA, where the Tribunal is given jurisdiction.

1. For those reasons, section 97 of the Administrative Review Tribunal Act 2024 (Cth) applies. Section 97 provides that the Tribunal must dismiss this application as it is satisfied that the decision is not reviewable by the Tribunal.