Hanna v Deputy Commissioner of Taxation [2020] FCA 1021

FEDERAL COURT OF AUSTRALIA

Hanna v Deputy Commissioner of Taxation [2020] FCA 1021 File number: NSD 1493 of 2019

Judge: JAGOT J

Date of judgment: 21 July 2020

Catchwords: PRACTICE AND PROCEDURE – application for extension of time to review decisions of the Australian Taxation Office – applicant an undischarged bankrupt – applicant lacks standing to bring substantive application – applicant not a "person aggrieved" for the purposes of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – proposed application lacks merit – application refused

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Bankruptcy Act 1966 (Cth) Federal Court Rules 2011 (Cth) Tax Administration Act 1953 (Cth)

Cases cited: Arnoya Holdings Pty Ltd v Metway Leasing Ltd [1999] NSWCA 120 Bryant v Commonwealth Bank of Australia [1997] FCA 582; (1997) 75 FCR 545 Civitereale and, Department of Family and Community Services [1999] AATA 486 Cole v Challenge Bank Ltd [2002] FCAFC 200 Cummings v Claremont Petroleum NL [1996] HCA 19; (1996) 185 CLR 124 Daemar v Industrial Commission of New South Wales (1988) 12 NSWLR 45 Heath v Tang [1993] 1 WLR 1421 Hunter Valley Developments Pty Ltd v Cohen [1984] FCA 176; (1984) 3 FCR 344 Jackamarra v Krakouer [1998] HCA 27; (1998) 195 CLR 516 Kalanje v Minister for Immigration and Multicultural Affairs [2006] FCA 1618 McCallum v Commissioner of Taxation [1997] FCA 533; (1997) 75 FCR 458 Parker v The Queen [2002] FCAFC 133 Savage v Australian Unity Funds Management Ltd [2011] NSWCA 270 Singh and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2009] AATA 850