Pitman v Commissioner of Taxation [2021] FCAFC 230

TAXATION – appeal from decision of the Administrative Appeals Tribunal that bankrupt applicant had no standing to extend time to seek review of Commissioner’s objection decision because applicant not a person “dissatisfied” within the meaning of s 14ZZ(1) Taxation Administration Act 1953 (Cth) – where after bankruptcy, applicant charged with four criminal offences under State law related to the tax debt or administration of bankrupt estate – whether successful review of objection decision would have any relevance to charges or conduct of criminal trial so as to make the applicant a person “dissatisfied”, that is with an interest beyond the effect of bankruptcy – limited evidence to support that factual inquiry – no error in Tribunal’s reasoning or application of McCallum v Commissioner of Taxation [1997] FCA 533; 75 FCR 458 – appeal dismissed.

PRACTICE AND PROCEDURE – primacy of Full Court authority, including in original jurisdiction – no argument advanced that long standing Full Court authority in McCallum v Commissioner of Taxation [1997] FCA 533; 75 FCR 458 plainly wrong – court declined to reconsider. CONSTITUTIONAL LAW – whether s 14ZZ imposes incontestable tax liability.

Full decision here