Ground one - What is the date upon which the Trust ceased to exist?
42 The applicant submits that the Tribunal failed to take into consideration a decision of Centrelink's Complex Assessment Officer dated 14 January 2010, that the date of commencement of the age pension for the applicant was 23 December 2009. On that basis, the applicant contends the Court should decide the effective date the Trust ceased to exist as being 23 December 2009.
43 The respondent submits that the applicant is inviting the Court to make a finding of fact which is inconsistent with the Tribunal's findings that the Trust ceased to exist as from 18 May 2010.
44 In addressing this question, the Tribunal considered the position at law noting that, since the applicant became the sole trustee and sole beneficiary of the Trust on 18 May 2010, he thereby held property on trust simply for himself. Under those circumstances, the legal title to the Trust fund merged with the equitable title at that point in time, making the applicant, as trustee, absolute owner: DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431, 463. Accordingly, the Tribunal accepted the applicant's submission advanced before the Tribunal (as opposed to that advanced on appeal) and found that the Trust ceased to exist on 18 May 2010.
45 I accept the respondent's submission that the applicant is inviting the Court to make a finding of fact which is inconsistent with the Tribunal's findings but it is also addressing a question of law, which is when did the Trust cease to exist? Pursuant to s 44(7) of the AAT Act, the Court may make findings of fact which are not inconsistent with findings of fact made by the Tribunal, (other than findings made by the Tribunal as a result of an error of law). The finding contended for by the applicant is inconsistent with the Tribunal's findings, but importantly, the Tribunal's finding does not result from an error of law.
46 Accordingly, I do not accept the applicant's contention as to the date the Trust ceased to exist.
47 The applicant also submits that the Tribunal took into account what the applicant described as "concocted discussions" between the applicant and the Complex Assessment Officer in 2014.
48 Relying on that submission, the applicant submits the "concocted discussions" are irrelevant, that the Tribunal made a decision so unreasonable that no reasonable person having heard and read the evidence could have exercised that power, and that the Tribunal exercised its discretionary power in bad faith.
49 The Tribunal Member specifically considered the 2014 discussions which was the subject of evidence by the applicant. It is difficult to see why these discussions were "concocted" or for that matter irrelevant, given the applicant's contention that the circumstances comprised a request for a review. It follows that I do not accept that submission.
50 The applicant submits the Tribunal has confused discussions between himself and a Complex Assessment Officer on 4 November 2014 with the meeting on 14 January 2010. The Tribunal Member recorded that the applicant gave evidence that he spoke with a Complex Assessment Officer in 2014, at which time he queried whether he might not be receiving all of his pension entitlement. The Tribunal Member found that the applicant took no steps in relation to requesting a review of his pension entitlement until August 2017.
51 The Tribunal Member noted that the applicant pressed a submission that he ought to have been advised by the Complex Assessment Officer in 2014 that the Trust was invalid from 2010. The Tribunal Member specifically rejected that submission noting that the applicant presented at Centrelink with a Trust the applicant believed was valid and operational in 2010 and again in 2014.
52 In essence, the applicant's submission amounts to no more than a disagreement with the Tribunal Member's factual findings.
53 I do not accept the applicant's submission. The findings made by the Tribunal were based on its assessment of the material before it and there is no error in doing so.
54 Further, the respondent submits, and I accept, that there is no error of law simply in making a wrong finding of fact. The error of law upon which an applicant must rely on to succeed must arise on the facts as the Tribunal has found them to be, or it must vitiate the findings made, or it must have led the Tribunal to omit to make a finding that it was legally required to make: Waterford v Commonwealth [1987] HCA 25; (1987) 163 CLR 54, 77 (Brennan J).
55 Next, the applicant submits that the Tribunal failed to take into account, "… evidence that the Secretary and senior executive staff had professional obligations to ensure staff were properly trained and experienced and that sound management system[s] were in place to validate applications for pensions".
56 Notwithstanding that the "evidence" comprised the applicant's views as to the professional obligations of the Secretary and senior executive staff, it is plain that the issue was considered and rejected by the Tribunal.
57 The respondent submits that the applicant has not identified any mandatory relevant considerations which the Tribunal has failed to take into account. I accept that submission.
58 Next, in this ground as in others, the applicant advances a contention that the Tribunal Member acted in bad faith.
59 The respondent submits, and I accept, that these assertions are serious allegations in support of which the applicant has provided no probative evidence: SBBS v Minister for Immigration and Multicultural and Indigenous Affairs [2002] FCAFC 361; (2002) 194 ALR 749 [43]-[48] (Tamberlin, Mansfield and Jacobson JJ).
60 I have no hesitation in rejecting the contention that the Tribunal Member acted in bad faith whenever it is made by the applicant.
61 Finally, in this ground, the applicant contends the Tribunal Member's decision was unreasonable.
62 In a well-known passage from Minister for Immigration and Citizenship v SZMDS [2010] HCA 16; (2010) 240 CLR 611 at [135], Crennan and Bell JJ said:
… Whilst there may be varieties of illogicality and irrationality, a decision will not be illogical or irrational if there is room for a logical or rational person to reach the same decision on the material before the decision maker. A decision might be said to be illogical or irrational if only one conclusion is open on the evidence, and the decision maker does not come to that conclusion, or if the decision to which the decision maker came was simply not open on the evidence or if there is no logical connection between the evidence and the inferences or conclusions drawn. … (See also [130], [131])
63 Once again, the applicant's contention as to unreasonableness rises no higher than a disagreement.
64 Ground one fails.