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Nugawela v Commissioner of Taxation [2022] FCA 1474

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

Full decision here


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