Bazzo and Commissioner of Taxation

This matter concerned an application for an adjournment of a substantive hearing before Deputy President Boyle of the Administrative Appeals Tribunal. The applicant, Ms Bazzo, sought to adjourn the hearing of her review of the Commissioner of Taxation's decision to disallow parts of her objection against income tax and penalty assessments for the financial years 2009, 2010, and 2011. The substantive application had been lodged in May 2016, and a considerable amount of procedural history and directions had occurred since then, including multiple extensions for filing evidence and submissions.

The primary legal issue before the Tribunal was whether to grant the applicant's request for an adjournment of the hearing, which was scheduled for October 2017. This required the Tribunal to consider the principles governing the exercise of discretion to grant adjournments, particularly in light of the extensive history of the proceedings and the applicant's conduct. The Tribunal was also required to balance the applicant's right to present her case with the need for efficient case management and the proper use of public resources.

In determining the application, Deputy President Boyle considered the principles derived from High Court decisions such as *Haset Sali v SPC Ltd*. The Deputy President noted that while adjournments are generally granted in extraordinary circumstances, the specific facts of each case are paramount. The Tribunal identified several factors weighing against granting the adjournment, including the applicant's unsatisfactory explanation for the belated realisation of evidentiary needs, the respondent's consistent advice regarding the applicant's burden of proof over nearly three years, the applicant's representation by a firm with purported tax expertise, her own extensive involvement in tax matters and other proceedings, the fact that the jurisdiction is a no-cost jurisdiction, and the public interest in efficient case management.

The Deputy President ultimately granted the application for an adjournment.