Hanna v Deputy Commissioner of Taxation [2020] FCA 1467

Federal Court of Australia

Hanna v Deputy Commissioner of Taxation [2020] FCA 1467 Appeal from: Application for extension of time and leave to appeal: Hanna v Deputy Commissioner of Taxation [2020] FCA 1021

File number: NSD 920 of 2020

Judgment of: FLICK J

Date of judgment: 14 October 2020

Catchwords: PRACTICE AND PROCEDURE – application for extension of time for leave to appeal

Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) Federal Court of Australia Act 1976 (Cth), s 24(1A) Federal Court Rules 2011 (Cth), r 35.13

Cases cited: Ferdinands v Chief of Army [2009] FCA 22 Gallo v Dawson (1990) 64 ALJR 458 Rawson Finances Pty Limited v Commissioner of Taxation [2010] FCAFC 139, (2010) 81 ATR 36

Date of hearing: 16 September 2020

Division: General Division

Registry: New South Wales

National Practice Area: Commercial and Corporations

Sub-area: General and Personal Insolvency

Number of paragraphs: 11

Date of last submission/s: 23 September 2020

Date of hearing: 16 September 2020

Counsel for the Applicant: The Applicant appeared in person

Counsel for the Respondent: Mr G O'Mahoney

Solicitor for the Respondent: Australian Government Solicitor

ORDERS NSD 920 of 2020

BETWEEN: JOHN HANNA Applicant

AND: DEPUTY COMMISSIONER OF TAXATION Respondent

order made by: FLICK J DATE OF ORDER: 14 OCTOBER 2020

THE COURT ORDERS THAT:

1. The Application for an extension of time is granted, with time being extended to 20 August 2020. 2. The Application for leave to appeal is refused. 3. The proceeding is dismissed. 4. The Applicant is to pay the costs of the Respondent. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.