This proceeding concerned the request for referral process under the TAA. In this matter the taxpayer had objected to an assessment of duty, which was subsequently disallowed by the CSR. A month later the taxpayer filed an application in the Civil Claims List of the Tribunal challenging the decision of the CSR to disallow the objection. This matter was then transferred to the Taxation List. The Commissioner made an application under s75 of the Victorian Civil and Administrative Tribunal Act 1998 for the proceeding to be dismissed, on the basis that the Tribunal did not have jurisdiction to hear the matter.
The Commissioner contended that the TAA lays down the sole means for the validity of a tax assessment to be challenged (refer s106 of the TAA).
In its decision delivered on 4 November 2011, the Tribunal dismissed the taxpayer’s proceedings, confirming that “this matter has simply set off on the wrong road and the Tribunal’s jurisdiction is not properly invoked”.
