Nugawela v Commissioner of Taxation [2019] FCAFC 206 (22 November 2019) (McKerracher, Banks-Smith and Jackson JJ)


Catchwords:


PRACTICE AND PROCEDURE – application for extension of time and leave to appeal – application from primary judge’s decision to strike out grounds of appeal – delay minor – whether the proposed grounds of appeal have sufficient merit

BANKRUPTCY – 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 – where applicant is bankrupt – where trustee did not elect to continue proceedings – where Tribunal found applicant lacked standing – where Tribunal failed to consider a claim that proceedings should be adjourned pending determination of the applicant’s application to review trustee’s decision not to prosecute applications in the Tribunal – where primary judge struck out grounds lacking competence – arguable that objection to trustee’s decision provided standing to seek adjournment – consideration of obiter comment by Lehane J in McCallum v Federal Commissioner of Taxation (1997) 75 FCR 458