Federal Court of Australia
Federal Court of Australia
Nugawela v Commissioner of Taxation [2022] FCA 1474 Appeal from: Nugawela and Commissioner of Taxation [2021] AATA 1636
File number: WAD 164 of 2021
Judgment of: COLVIN J
Date of judgment: 8 December 2022
Catchwords: TAXATION - appeal from a decision of the Administrative Appeals Tribunal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - where applicant sought review in the Tribunal of six income tax assessments and was made bankrupt following commencement of review application - where Commissioner sought dismissal of those review applications in circumstances where bankruptcy trustee did not seek to pursue applications - where on remittal Tribunal required to determine whether Commissioner's dismissal application should be held in abeyance pending the outcome of applicant's proceedings in the Federal Court challenging the trustee's decision to abandon review applications - whether the appeal raises a question of law - application dismissed
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44
Cases cited: Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315 Minister for Immigration and Citizenship v Li [2013] HCA 18; (2013) 249 CLR 332 Nugawela v Commissioner of Taxation (No 4) [2020] FCA 1128
Division: General Division
Registry: Western Australia
National Practice Area: Taxation
Number of paragraphs: 29
Date of hearing: 6 December 2022
Counsel for the Applicant: The Applicant appeared in person
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