Robertson v The Deputy Commissioner of Taxation [2003] FCA 944

FEDERAL COURT OF AUSTRALIA

Robertson v The Deputy Commissioner of Taxation [2003] FCA 944

INCOME TAX – BANKRUPTCY – applicant applied to Administrative Appeals Tribunal for review of Commissioner's decisions disallowing objections against amended assessments – Commissioner had by then obtained judgment against applicant for primary tax and penalties – applicant subsequently filed a debtor's petition for bankruptcy – trustee in bankruptcy advised Tribunal that he did not propose to pursue the applications for review – Tribunal decided that, by reason of entering into voluntary bankruptcy, applicant had lost standing to continue applications for review – whether applicant, despite bankruptcy, remained a person "dissatisfied with the Commissioner's objection decision[s]" – whether possibility existed that applicant might face future personal tax liability post discharge from bankruptcy in respect of the tax debts provable in his bankruptcy which might give him the status of a person so "dissatisfied" – appeal dismissed. Bankruptcy Act 1966 (Cth), s 153 Income Tax Assessment Act 1936 (Cth) s 221H(2) Taxation Administration Act 1953 (Cth) ss 2, 14ZZ, Part IIB, Div 3 & 3A, 8AAZA, 8AAZC, 8AAZL-8AAZLF

Cummings v Claremont Petroleum NL (1996) 185 CLR 124 applied McCallum v Commissioner of Taxation (1997) 75 FCR 458 followed Taylor v Deputy Federal Commissioner of Taxation (1987) 87 ATC 4,441 distinguished NATHANIEL ROBERTSON JNR v THE DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W315 of 2001 CARR J 8 SEPTEMBER 2003 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W315 OF 2001

BETWEEN: NATHANIEL ROBERTSON JNR

Applicant

AND: THE DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent