top of page

JKQT and Commissioner of Taxation (Taxation) [2019] AATA 5034

TAXATION AND REVENUE – objection to income tax assessments – Applicant is an undischarged bankrupt – whether Respondent is estopped from raising the issue of standing – Tribunal is required to consider the statutory precondition of whether the Applicant has standing to proceed pursuant to s 14ZZ(1) of the Taxation Administration Act – Respondent not estopped from raising issue of standing – whether the fact that bankruptcy occurred after commencement of AAT proceedings distinguishes Applicant’s case – Applicant does not have an accrued right to review which requires the Tribunal to disregard changed circumstances – does the Applicant fall within limited class of bankrupts identified by Lehane J in Robertson Jnr to have standing despite bankruptcy – consideration of deposits into Applicant’s account in the form of loans and shares – consideration of running balance accounts related to Applicant – Applicant does not fall within class of bankrupts identified by Lehane J to have standing - Applicant argued majority decision in McCallum did not bind the Tribunal – Tribunal bound by decisions of courts – Applicant does not have standing – application of s 60(2) and s 60(3) of Bankruptcy Act 1966 (Cth) – trustee in bankruptcy notified of proceedings – no response from trustee in bankruptcy after 28 days from notice – application for review dismissed pursuant to s 42B(1) of theAdministrative Appeals Tribunal Act 1975 (Cth).

Full decision here

bottom of page