Nugawela v Commissioner of Taxation

[2019] FCAFC 206

Full Court of the Federal Court22 November 2019

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Interrogate

Catchwords

1. application for extension of time and leave to appeal
1. application from primary judge’s decision to strike out grounds of appeal
1. delay minor
1. appeal before the primary judge from a decision of the Administrative Appeals Tribunal dismissing applications to review decisions by Commissioner regarding objections to tax assessments

Quick Take

Mere assertion of a possible effect on future tax liability, without evidence or plausible explanation, is insufficient to establish standing or engage the obiter suggestion in [name withheld] regarding concurrent standing for undischarged bankrupts challenging tax assessments.