Catchwords:

TAXATION – appeal from decision of primary judge dismissing application for judicial review of decision of delegate of the Commissioner – construction of Tax Agent Lodgment Program 2015-16 – where no error in primary judge’s finding as to relevant due date for applicant’s tax return – where no denial of procedural fairness – where primary judge correctly found applicant not eligible for concession – where primary judge’s reasoning did not go beyond judicial review – grounds of appeal not made out – appeal dismissed