Hanna v Deputy Commissioner of Taxation

The applicant in this case sought an extension of time to review decisions of the Australian Taxation Office (ATO) concerning the remission of General Interest Charges (GIC) and Failure to Lodge (FTL) penalties. The applicant was an undischarged bankrupt at the time of filing the application. The court was required to determine whether the applicant had standing to bring a substantive application for review under the Administrative Decisions (Judicial Review) Act 1977 (Cth) (ADJR Act) and whether the application for an extension of time should be granted.

The court found that the applicant, being an undischarged bankrupt, lacked standing to bring a substantive application for review. For an application to be made under the ADJR Act, the applicant must be a "person aggrieved" by the decision. As an undischarged bankrupt, the applicant's legal capacity to enter into contracts or bring legal proceedings is restricted, thereby precluding them from being considered a "person aggrieved". Additionally, the court noted that the proposed application for review lacked merit as the applicant did not provide sufficient grounds to warrant remission of the GIC and FTL penalties. The court concluded that the application for an extension of time should be refused based on the principles outlined in Hunter Valley Developments Pty Ltd v Cohen and Parker v The Queen, which emphasise the importance of adhering to legislated time limits and the need for an acceptable explanation for any delay.

The court dismissed the application dated 13 September 2019 and ordered that the applicant pay the respondent's costs as agreed or taxed. The decision underscores the importance of timely filings and the stringent requirements for standing under the ADJR Act, particularly for undischarged bankrupts.