Pitman v Commissioner of Taxation [2021] FCAFC 230

Federal Court of Australia

Pitman v Commissioner of Taxation [2021] FCAFC 230 Appeal from: Debbie Pitman v Commissioner of Taxation (Administrative Appeals Tribunal, No. 2020/5086; 2020/5087; 2020/5088, 21 December 2020)

File number: VID 44 of 2021

Judgment of: ALLSOP CJ, DAVIES AND BROMWICH JJ

Date of judgment: 16 December 2021

Catchwords: TAXATION – appeal from decision of the Administrative Appeals Tribunal that bankrupt applicant had no standing to extend time to seek review of Commissioner's objection decision because applicant not a person "dissatisfied" within the meaning of s 14ZZ(1) Taxation Administration Act 1953 (Cth) – where after bankruptcy, applicant charged with four criminal offences under State law related to the tax debt or administration of bankrupt estate – whether successful review of objection decision would have any relevance to charges or conduct of criminal trial so as to make the applicant a person "dissatisfied", that is with an interest beyond the effect of bankruptcy – limited evidence to support that factual inquiry – no error in Tribunal's reasoning or application of McCallum v Commissioner of Taxation [1997] FCA 533; 75 FCR 458 – appeal dismissed. PRACTICE AND PROCEDURE – primacy of Full Court authority, including in original jurisdiction – no argument advanced that long standing Full Court authority in McCallum v Commissioner of Taxation [1997] FCA 533; 75 FCR 458 plainly wrong – court declined to reconsider. CONSTITUTIONAL LAW – whether s 14ZZ imposes incontestable tax liability.

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Administrative Decisions (Judicial Review) Act 1977 (Cth) ss 5(1), 6(1), 12(1) Bankruptcy Act 1966 (Cth) s 134(1)(j) Crimes Act 1958 (Vic) s 82(1) Federal Court of Australia Act 1976 (Cth) Income Tax Assessment Act 1936 (Cth) Judiciary Act 1903 (Cth) s 78B Taxation Administration Act 1953 (Cth) s 14ZZ(1)