Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Robertson Jnr v Deputy Commissioner of Taxation of the Commonwealth of Australia [2004] FCAFC 46
TAXATION –objection decisions – administrative review of – standing – appellant bankrupt after applying to AAT – authority of McCallum v Commissioner of Taxation not challenged– whether objection decision could have adverse consequences for appellant following discharge BANKRUPTCY – objection decisions – administrative review of – application for review to AAT – standing – appellant bankrupt after applying to AAT – no standing under authority of McCallum v Commissioner of Taxation Bankruptcy Act 1966 (Cth) s 153(1) Taxation Administration Act 1953 (Cth) ss 8, 8AAZA – 8AAZN, 14
Cummings v Claremont Petroleum NL (1996) 185 CLR 124 referred to McCallum v Commissioner of Taxation (1997) 75 FCR 458 applied NATHANIEL ROBERTSON JNR v DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W 205 of 2003 SPENDER, BRANSON and STONE JJ 8 MARCH 2004 SYDNEY (HEARD IN PERTH)
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W205 of 2003
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: NATHANIEL ROBERTSON JNR
APPELLANT
AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
RESPONDENT
JUDGES: SPENDER, BRANSON and STONE JJ
DATE OF ORDER: 8 MARCH 2004
WHERE MADE: SYDNEY (HEARD IN PERTH)
THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The appellant pay the respondent's costs.
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W205 of 2003
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: NATHANIEL ROBERTSON JNR
APPELLANT
AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
RESPONDENT
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