Woods v Deputy Commissioner of Taxation [2018] FCA 1971

FEDERAL COURT OF AUSTRALIA

Woods v Deputy Commissioner of Taxation [2018] FCA 1971 Appeal from: Application for extension of time: Deputy Commissioner of Taxation v Woods [2018] FCCA 1815

File number(s): QUD 524 of 2018

Judge(s): DERRINGTON J

Date of judgment: 29 November 2018

Catchwords: APPEAL AND NEW TRIAL – application for extension of time - where the applicant did not obtain financial hardship relief to allow an appeal to be filed within time – whether to grant extension and whether the proposed grounds of appeal had sufficient merit – held grounds did not have sufficient merit TAXATION – where the Commissioner had obtained sequestration of the applicant's estate consequent upon the applicant's failure to pay certain tax liabilities – applicant's arguments that tax liability had been discharged were spurious

Legislation: Bankruptcy Act 1966 (Cth) Taxation Administration Act 1953 (Cth) s 16A Bankruptcy Regulations 1996 (Cth) Federal Court Rules 2011 (Cth) r 36.05 Taxation Administration Regulations 2017 (Cth) reg 21

Cases cited: Atkinson v Commissioner of Taxation [2014] FCA 1217 AZAEY v Minister for Immigration and Border Protection (2015) 238 FCR 341 Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 Reaper v Baycorp Collections PDL (Australia) Pty Ltd [2014] FCA 426 Woods v Australian Taxation Office [2016] QDC 198 Woods v Australian Taxation Office [2017] QCA 28