Pitman and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the application of Mr Pitman, a bankrupt charged with criminal offences relating to a tax debt, for an extension of time to lodge an application for review of a reviewable objection decision made by the Commissioner of Taxation. The core of the dispute concerned Mr Pitman's eligibility to seek such a review given his bankrupt status and the criminal charges.

The Tribunal was required to determine two primary legal issues. Firstly, whether a bankrupt person, particularly one facing criminal charges connected to their tax debt, could validly apply to the Tribunal for an extension of time to lodge an application for review of a reviewable objection decision. Secondly, the Tribunal had to consider whether Mr Pitman was, in fact, dissatisfied with the reviewable objection decision, and if so, whether he possessed the necessary standing to make such an application.

Deputy President Forgie P reasoned that under the relevant legislative provisions, a bankrupt is generally precluded from commencing or continuing proceedings without the leave of the court. The Tribunal found that Mr Pitman, being a bankrupt, lacked the legal standing to make the application for an extension of time. The criminal charges, while related to the tax debt, did not alter the fundamental legal impediment imposed by his bankruptcy status. Consequently, the Tribunal concluded that Mr Pitman was not entitled to make the application.