Federal Court of Australia
Federal Court of Australia
Wood v Commissioner of Taxation [2021] FCA 1236 Appeal from: Re ZCSB and Commissioner of Taxation [2021] AATA 138
File number(s): NSD 175 of 2021
Judgment of: KERR J
Date of judgment: 13 October 2021
Catchwords: TAXATION – appeal from the decision of the Administrative Appeals Tribunal to affirm the decision of the Commissioner of Taxation not to release the Applicant from his tax debt on the grounds of serious hardship – where the Applicant contends that the Tribunal erred in its application of the test of serious hardship – where no error in finding an absence of serious hardship established PRACTICE AND PROCEDURE – basis for a nonpublication order in respect of the Applicant's name not made out
Legislation: Federal Court of Australia Act 1976 (Cth) Taxation Administration Act 1953 (Cth) Practice Statement Law Administration 2011/17: Debt Relief, waiver and write off
Cases cited: Commissioner of Taxation v A Taxpayer [2006] FCA 888 KPTT v Commissioner of Taxation [2021] FCA 464 Minister for Immigration and Border Protection v Egan [2018] FCA 1320 Minister for Immigration and Ethnic Affairs v Wu Shan Liang [1996] HCA 6; (1996) 185 CLR 259 Powell v Evreniades and others (1989) 21 FCR 252
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 53
Date of hearing: 9 September 2021
Counsel for the Applicant: The Applicant appeared in person
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