Wood v Commissioner of Taxation [2021] FCA 1236

Appeal from: Re ZCSB and Commissioner of Taxation [2021] AATA 138

TAXATION – appeal from the decision of the Administrative Appeals Tribunal to affirm the decision of the Commissioner of Taxation not to release the Applicant from his tax debt on the grounds of serious hardship – where the Applicant contends that the Tribunal erred in its application of the test of serious hardship – where no error in finding an absence of serious hardship established

PRACTICE AND PROCEDURE – basis for a nonpublication order in respect of the Applicant’s name not made out

Full decision here