Taxes Consolidation Act 1997 section 949AX

Appeal Commissioner vacating office: prior to completion and signing of case stated

Section 949AX provides for the completion of a case stated for the High Court where the Appeal Commissioner who made the determination has vacated office before the case stated was completed and signed.

• Where a case stated has been requested but not completed due to an Appeal Commissioner leaving office, replacement commissioners must ask the parties how they wish to proceed
• Both parties must agree on the same option: a rehearing, adjudication without a hearing, or completion of the case stated by the replacement commissioner
• If the parties do not agree on one of these three options, the replacement commissioner may proceed to complete the case stated
• The High Court may decline to deal with a case stated completed by a replacement commissioner if it considers that proceeding would not be consistent with the due administration of justice