ADMINISTRATIVE LAW - appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) on a question of law - whether Tribunal misconstrued the scope of the expression "special circumstances" in s 292-465 of the Income Tax Assessment Act 1997 (Cth) - whether Tribunal erred in considering that making the determination was consistent with the object of Div 292 of the Income Tax Assessment Act 1997 (Cth)
TAXATION - non-concessional contributions to superannuation fund - application to Commissioner for a written determination the non-concessional contributions be disregarded or allocated instead for the purposes of another financial year specified in the determination - whether Tribunal erred in considering there were no special circumstances - whether Tribunal erred in considering that making the determination was consistent with the object of Div 292 of the Income Tax Assessment Act 1997 (Cth)
PRACTICE AND PROCEDURE - whether leave should be granted to the applicant to rely on grounds not advanced before the Tribunal
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