Zizza v Commissioner of Taxation [1999] FCA 37

FEDERAL COURT OF AUSTRALIA

Zizza v Commissioner of Taxation [1999] FCA 37

JUDICIAL REVIEW – "appeal" from decision of AAT refusing to extend time for lodging of application – whether "appeal" competent – whether grounds of "appeal" raised questions of law.

TAXATION – source of power of AAT to extend time for lodging of application to review reviewable objection decision.

ADMINISTRATIVE REVIEW – application for extension of time for lodging of application for review by AAT – whether specific evidence of prejudice to respondent if extension of time granted necessary before Tribunal may conclude that prejudice to respondent possible – whether in applications for extensions of time in connection with reviewable objection decisions merits of substantial application must be given greater weight than all other considerations – whether direct evidence of respondent's state of mind necessary before Tribunal may conclude that respondent may have believed matter finally concluded – whether specific evidence of existence of other persons otherwise in like position to applicant for extension of time necessary before Tribunal may conclude that grant of extension would be unfair to such persons. Telstra Corporation Ltd v Razmovski (1994) 36 ALD 22, considered and applied Hunter Valley Developments Pty Limited v Cohen (1984) 3 FCR 344, applied Comcare v A'Hearn (1993) 45 FCR 441, cited Windshuttle v Commissioner of Taxation (1993) 46 FCR 235, applied Secretary, Department of Social Security v Cooper (1990) 26 FCR 13, cited Brisbane South Regional Health Authority v Taylor (1996) 186 CLR 541, cited Lighthouse Philatelics Pty Ltd v Commissioner of Taxation (1991) 32 FCR 148, cited Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1995) 185 CLR 259, applied Administrative Appeals Act 1975 (Cth), ss 29(7), 44(1) Taxation Administration Act 1953 (Cth), ss 14ZQ, 14ZZ(a)(i), 14ZZA(a) and (c), 14ZZC ANTHONY SAMUEL ZIZZA v COMMISSIONER OF TAXATION NG 423 of 1998 KATZ J 1 FEBRUARY 1999 SYDNEY