McCallum, John Stewart v Commissioner of Taxation [1997] FCA 533

CATCHWORDS Income Tax - whether a taxpayer who has objected to an assessment and who subsequently becomes bankrupt has standing to challenge the disallowance of that objection by the Commissioner of Taxation in the Administrative Appeals Tribunal - whether the making of a sequestration order against a taxpayer who has objected has the consequence that the taxpayer is not a person dissatisfied with the objection decision where the right of the Commission to recover the tax has been converted to a right to prove in bankruptcy. Words and Phrases - "person dissatisfied" Income Tax Assessment Act 1936 (Cth), ss 6(1), 17, 166, 167, 175A, 177, 204, 208 and 209 Taxation Administration Act 1953 (Cth), ss 14ZL, 14ZU, 14ZY, 14ZZ and Part IV Bankruptcy Act 1966 (Cth), ss 5(1), 116(1) and 134(1)(j) Administrative Appeals Tribunal Act 1975 (Cth), ss 27(1) and 44(1) and (2) Administrative Decisions (Judicial Review) Act 1977 (Cth), ss 5 and 6 Fuller v Beach Petroleum NL (1993) 43 FCR 60 considered Cummings v Claremont Petroleum NL (1996) 185 CLR 124 considered and applied CTC Resources NL v Commissioner of Taxation (1994) FCR 397 considered US Tobacco Co v Minister for Consumer Affairs (1988) 20 FCR 520 considered Alphapharm Pty Ltd v Smithkline Beecham (Australia) Pty Ltd (1994) 49 FCR 250 considered Drake v Minister for Immigration & Ethnic Affairs (1979) 24 ALR 577 considered Australian Conservation Foundation v Commonwealth (1980) 146 CLR 493 considered Onus v Alcoa of Australia Ltd (1981) 149 CLR 27 considered Heath v Tang [1993] 1 WLR 1421 considered and applied Herbert Berry Associates Ltd v Inland Revenue Commissioners [1977] 1 WLR 1437 distinguished R v Westminster (City) London Borough Rent Officer [1973] 3 All ER 119 considered Re Dawson; ex parte Dawson and Arthur Andersen & Co (1985) 5 FCR 133 considered and applied United Telephone Company v Bassano (1886) 31 ChD 630 considered Re Kassab; Ex parte Commissioner of Taxation (1994) 55 FCR 305 distinguished JOHN STEWART McCALLUM v COMMISSIONER OF TAXATION No. NG 804 of 1995 CORAM: Hill, Whitlam and Lehane JJ PLACE: Sydney DATE: 19 June 1997