Jarvis-Lavery v Commissioner of Taxation [2023] FCA 1382

Federal Court of Australia

Jarvis-Lavery v Commissioner of Taxation [2023] FCA 1382 Appeal from: Application for extension of time to appeal from: Jarvis-Lavery and Commissioner of Taxation (Taxation) [2019] AATA 5409 (13 December 2019)

File number(s): VID 142 of 2022

Judgment of: HESPE J

Date of judgment: 10 November 2023

Catchwords: ADMINISTRATIVE LAW – application for extension of time to appeal decision of Administrative Appeals Tribunal – whether adequate explanation for delay of two years – where Tribunal member retired before decision could be made – whether there was a denial of procedural fairness by reason of a reconstituted Tribunal not providing the Applicant with a further oral hearing

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 19D, 44 Taxation Administration Act 1953 (Cth) s 14ZZ

Cases cited: Brisbane South Regional Health Authority v Taylor [1996] HCA 25; (1996) 186 CLR 541 Brown v Commissioner of Taxation [1999] FCA 563 Comcare v A'Hearn (1993) 45 FCR 441 Frugtniet v Tax Practitioners Board [2018] FCA 387 Frugtniet v Tax Practitioners Board [2019] FCAFC 193 Hunter Valley Developments Pty Ltd v Cohen [1984] FCA 186; (1984) 3 FCR 344 Logounov v Federal Commissioner of Taxation [2000] FCA 1745; (2000) 46 ATR 158 Mount Lawley Pty Ltd v Western Australian Planning Commission [2004] WASCA 149; (2004) 29 WAR 273 Nais v Minister for Immigration and Multicultural and Indigenous Affairs [2005] HCA 77; (2005) 228 CLR 470 Peczalski v Comcare [1999] FCA 366 Tu'uta Katoa v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2022] HCA 28; (2022) 403 ALR 604