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Income tax: does the Administrative Appeals Tribunal (Tribunal) have the power to stay recovery proceedings for amounts owing on an assessment whilst that assessment is subject to review by the Tribunal?

Preamble

No. The Tribunal is not empowered to grant a stay of recovery proceedings for any amount outstanding on that assessment. Paragraph 14ZZB (1)(a) of the Taxation Administration Act 1953 (Administration Act) renders subsection 41(2) of the Administrative Appeals Tribunal Act 1975 (AAT Act) inapplicable.

Section 14ZZM of the Administration Act allows the recovery of tax outstanding on an assessment as if no review were pending before the Tribunal. Example: X requests the Tribunal to review a decision on an objection against his/her income tax assessment for the year ended 30 June 1993. An amount of $3000 is owing on the assessment. X also seeks an order for a stay of recovery proceedings pending the Tribunal's decision on the review. The Tribunal is not entitled to grant a stay of recovery proceedings.

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