Pearson v Commissioner of Taxation [2001] FCA 171

FEDERAL COURT OF AUSTRALIA

Pearson v Commissioner of Taxation [2001] FCA 171 TAXATION AND REVENUE – objections – locus standi – company in liquidation – standing of company officers to challenge disallowance of objection – standing of corporate trustee to challenge disallowance of objection – standing of beneficiary to challenge disallowance of objection PRACTICE AND PROCEDURE – locus standi – appeal against dismissal of objection to Notice of Tax Assessment Taxation Administration Act 1953 (Cth), ss 14ZL,14ZZ, 14ZZN, 14ZZP, 14ZU Income Tax Assessment Act 1936, s 6, s 99A(4), s 175A, s 252(1), s 254 Corporations Law, s 471A, s 471B, s 477(2) Federal Court Rules, O 20 r 2(1)

Dey v Victorian Railway Commissioners (1948-1949) 78 CLR 62, cited McCallum v Federal Commissioner of Taxation (1997) 145 ALR 446, cited Cummings v Claremont Petroleum NL (1995-1996) 185 CLR 124, referred to Lamru v Kation Pty Ltd (1998) 44 NSWLR 432, referred to Lidden v Composite Buyers Ltd (1996) 67 FCR 560, referred to Principles of the Law of Trust, Ford & Lee, par 14000 JANETTE ANN PEARSON as beneficiary of the Jancy Trust & Ors v COMMISSIONER OF TAXATION & Anor Q 281 OF 1999 SPENDER J BRISBANE 2 MARCH 2001

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 281 OF 1999

BETWEEN: JANETTE ANN PEARSON

as beneficiary of the Jancy Trust

FIRST APPLICANT

JANETTE ANN PEARSON

as the public officer of Jancy Pty Ltd

SECOND APPLICANT

PROPCOMBE PTY LTD ACN 090 599 607

As trustee of the Jancy Trust

THIRD APPLICANT

AND: COMMISSIONER OF TAXATION

FIRST RESPONDENT

JANCY PTY LTD (IN LIQUIDATION) ACN 010 482 747

SECOND RESPONDENT