Quy v Commissioner of Taxation [2024] FCA 524

Federal Court of Australia

Quy v Commissioner of Taxation [2024] FCA 524 Appeal from: Quy v Federal Commissioner of Taxation [2024] AATA 245

File number: QUD 162 of 2024

Judgment of: LOGAN J

Date of judgment: 9 May 2024

Catchwords: PRACTICE AND PROCEDURE – where the applicant appeals from a decision from the Administrative Appeals Tribunal (Tribunal) to affirm the decision of the respondent to reject the applicant's objections to the assessment of his taxation liability – where the applicant applies for leave to join his wife as a party to the proceeding – where the applicant's wife was not a party to the Tribunal proceedings and is not subject to any taxation assessments in issue – where substance of interlocutory application is for the applicant's wife to represent him – where wife permitted to act as a McKenzie friend – application dismissed INCOME TAX – where the applicant appeals from a decision from the Administrative Appeals Tribunal (Tribunal) to affirm the decision of the respondent to reject the applicant's objections to the assessment of his taxation liability – where the applicant applies for leave to join his wife as a party to the proceeding – where the applicant's wife was not a party to the Tribunal proceedings and is not subject to any taxation assessments in issue – where substance of interlocutory application is for the applicant's wife to represent him – where wife permitted to act as a McKenzie friend – application dismissed

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Taxation Administration Act 1953 (Cth)

Cases cited: McKenzie v McKenzie [1971] P 33

Division: General Division