Robertson Jnr v Deputy Commissioner of Taxation of Cth

(2004) 137 FCR 513; [2004] FCAFC 46

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Interrogate

Catchwords

1. Taxation
2. › Objection decisions
3. › Administrative review
4. › Standing of bankrupt taxpayer
5. › Whether bankrupt person 'dissatisfied' within meaning of s 14ZZ
6. › Whether objection decision could have adverse consequences after discharge from bankruptcy
7. › Running balance accounts
8. › Taxation Administration Act 1953 (Cth), ss 8AAZA-8AAZN, 14ZZ
1. Bankruptcy
2. › Standing
3. › Bankrupt's right to challenge tax assessments
4. › Application of Cummings v Claremont Petroleum NL principle to tax objection decisions
5. › Effect of discharge from bankruptcy on primary tax debts
6. › Bankruptcy Act 1966 (Cth), ss 153(1), 153B
1. Taxation
2. › Running balance accounts
3. › Definition of 'primary tax debt'
4. › Definition of 'RBA surplus'
5. › Whether primary tax debt released on discharge from bankruptcy remains allocated to RBA
6. › Taxation Administration Act 1953 (Cth), ss 8AAZA, 8AAZH(1), 8AAZLF(1)

Quick Take

A primary tax debt that is released upon a bankrupt's discharge under s 153(1) of the Bankruptcy Act 1966 (Cth) ceases to be an amount 'due to the Commonwealth' and thus ceases to be a 'primary tax debt' within Part IIB of the Taxation Administration Act 1953 (Cth). It can no longer be taken into account in calculating any RBA surplus. The RBA provisions therefore do not provide a basis for a bankrupt taxpayer to claim standing to seek review of objection decisions under s 14ZZ.