Nugawela v Commissioner of Taxation [2019] FCAFC 206

FEDERAL COURT OF AUSTRALIA

Nugawela v Commissioner of Taxation [2019] FCAFC 206 Appeal from: Application for extension of time and leave to appeal: Nugawela v Commissioner of Taxation (No 2) [2019] FCA 512

File number: WAD 293 of 2019

Judges: MCKERRACHER, BANKS-SMITH AND JACKSON JJ

Date of judgment: 22 November 2019

Catchwords: PRACTICE AND PROCEDURE – application for extension of time and leave to appeal – application from primary judge's decision to strike out grounds of appeal – delay minor – whether the proposed grounds of appeal have sufficient merit BANKRUPTCY – appeal before the primary judge from a decision of the Administrative Appeals Tribunal dismissing applications to review decisions by Commissioner regarding objections to tax assessments – where applicant is bankrupt – where trustee did not elect to continue proceedings – where Tribunal found applicant lacked standing – where Tribunal failed to consider a claim that proceedings should be adjourned pending determination of the applicant's application to review trustee's decision not to prosecute applications in the Tribunal – where primary judge struck out grounds lacking competence – arguable that objection to trustee's decision provided standing to seek adjournment – consideration of obiter comment by Lehane J in McCallum v Federal Commissioner of Taxation (1997) 75 FCR 458

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 42B(1), 44 Federal Court Rules 2011 (Cth) r 35.13

Cases cited: Cummings v Claremont Petroleum NL (1996) 185 CLR 124 Decor Corporation Pty Ltd v Dart Industries Inc (1991) 33 FCR 397 Hogan v Australian Crime Commission (2009) 177 FCR 205 McCallum v Federal Commissioner of Taxation (1997) 75 FCR 458 Nugawela v Commissioner of Taxation [2018] FCA 1458 Robertson v Deputy Commissioner of Taxation [2003] FCA 944 Robertson v Commission of Taxation (2004) 137 FCR 513