Taxpayer files appeal to Full Federal Court in LVR (WA) Pty Ltd

On 27 October 2011 the taxpayer filed an appeal to the Full Federal Court from the decision of Justice Gilmour in LVR (WA) Pty Ltd v Administrative Appeals Tribunal [2011] FCA 1146 to dismiss an application for judicial review of the decision of the Tribunal in LVR (WA) Pty Ltd and Anor and Commissioner of Taxation [2010] AATA 570 to dismiss the application for failure to comply with directions.

The issues in substantive dispute concerned contentions by the Commissioner that the taxpayer carried on the enterprise of property subdivision and sale, was required to be registered as it exceeded the registration threshold, and penalties.

The Tribunal found that the applicant had failed “within a reasonable time” to comply with the directions. Dismissal of proceedings without hearing is a drastic step and the Tribunal noted that the effect of such an order was to make the debt to the Commissioner final and recoverable.  However, the Tribunal was of the view that every requirement of procedural fairness had been followed.

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