Case law
Appeal dismissed against the AAT’s decision to grant an extension of time
In the recent case of Commissioner of Taxation v Primary Health Care Limited [2017] FCAFC 131 (24 August 2017) the Full Federal Court dismissed the Commissioner’s appeal of a decision of the Administrative Appeals Tribunal (Tribunal) to treat five objections to assessments for the financial years 2003 to 2007 as having been lodged in time. The main issue in dispute arose because the Commissioner changed his mind about the correct tax treatment of a long-standing business model.