Catchwords:

TAXATION – appeal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) – review of objection decision – Tribunal failed to give proper regard to submissions and evidence under s 43(2B) of AAT Act – Tribunal made findings absent regard to evidence and submissions – Tribunal failed to give proper reasons – Tribunal erred in construction of s 177C(1)(a) of the Income Tax Assessment Act 1936 (Cth) – whether Tribunal erred in finding it had no jurisdiction or power to review a refusal of the respondent to defer time at which tax liabilities became due and payable under s 255-10 of the Taxation Administration Act 1953 (Cth) – appeal allowed