Doery and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered an application by the taxpayer, Mr Doery, for a review of the Commissioner of Taxation's objection decision. Mr Doery sought release from certain taxation liabilities on the grounds that satisfying them would cause him serious hardship.

The Tribunal was required to determine whether the Commissioner's decision to refuse the release from taxation liabilities was correct. Specifically, the Tribunal had to assess whether Mr Doery would suffer serious hardship if he were required to satisfy his taxation liabilities, and whether the discretion to grant release should be exercised in his favour. This involved considering the meaning of "serious hardship" and applying relevant tests, including income/outgoing and assets/liabilities assessments, along with other pertinent factors.

The Tribunal noted that the applicant bore the onus of proving that the decision should not have been made or should have been made differently. While the applicant provided evidence detailing a history of personal and mental health struggles, including a period of hospitalisation and ongoing recovery efforts, which contributed to his financial difficulties, the Tribunal found that these circumstances did not establish that the decision under review should be set aside. The Tribunal concluded that the applicant had not discharged his onus under section 14ZZK of the Taxation Administration Act 1953 (Cth).

Consequently, the Tribunal affirmed the decision under review.