Nugawela v Commissioner of Taxation (No 4) [2020] FCA 1128

FEDERAL COURT OF AUSTRALIA

Nugawela v Commissioner of Taxation (No 4) [2020] FCA 1128 File number: WAD 134 of 2018

Judge: COLVIN J

Date of judgment: 7 August 2020

Catchwords: BANKRUPTCY AND INSOLVENCY - appeal by way of review of decision of the Administrative Appeals Tribunal - where Tribunal dismissed applicant's applications to review six income tax assessments - where applicant is bankrupt - where trustee in bankruptcy abandoned applications to review assessments - where applicant started separate proceedings to challenge trustee's decision to abandon applications - whether Tribunal erred in failing to consider applicant's contention that application to dismiss should be adjourned or held in abeyance pending determination of proceedings against trustee - application allowed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44

Cases cited: Commissioner of Taxation v Bosanac [2016] FCA 448 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168 Hanna v Deputy Commissioner of Taxation [2020] FCA 1021 McCallum v Commissioner of Taxation [1997] FCA 533; (1997) 75 FCR 458 Nugawela v Commissioner of Taxation [2018] FCA 1458 Nugawela v Commissioner of Taxation (No 2) [2019] FCA 512 Nugawela v Commissioner of Taxation [2019] FCAFC 206 Nugawela v Deputy Commissioner of Taxation [2016] FCAFC 164 Robertson v Commissioner of Taxation [2004] FCAFC 46; (2004) 137 FCR 513 Robertson v Commissioner of Taxation [2003] FCA 944