The Federal Court held that when the Inspector-General in Bankruptcy refuses to review a trustee's income contribution assessment, the AAT has power under s 139ZF to decide for itself whether to conduct a review and, if so, to proceed with that review immediately. The Court construed 'or' in s 139ZF conjunctively rather than disjunctively, allowing the AAT to stand fully in the shoes of the Inspector-General and exercise all powers under s 139ZA(1)(b).
The full text is available to signed-in members, including the 2 later cases that cite this judgment.
1 of the 2 citing cases carry a classified treatment. How each court treated it is available to signed-in members.