Quach, In the matter of an application for leave to issue or file

This matter concerned an application by Mr. Quach for leave to issue or file proceedings against the respondent, the Commissioner of Taxation. The application was brought under s 14ZZB of the *Taxation Administration Act 1953* (Cth) (TAA). Mr. Quach sought to challenge a decision of the Commissioner to disallow his objection to an assessment of income tax for the 2014 income year.

The central legal issue before Bell J was whether Mr. Quach had established sufficient grounds to be granted leave to file his application out of time. Specifically, the court had to consider whether the delay in filing the application was wholly or partly attributable to circumstances beyond Mr. Quach's control, and whether it was in the interests of justice to grant the extension.

Bell J applied the principles established in cases such as *Federal Commissioner of Taxation v James* and *FCT v Trautwein*, which require the applicant to demonstrate a reasonable explanation for the delay and that granting the extension would not cause prejudice to the Commissioner or be otherwise contrary to the interests of justice. The court considered the evidence presented by Mr. Quach regarding his personal circumstances and the steps he took to pursue his objection.

Ultimately, Bell J found that Mr. Quach had not demonstrated that the delay was wholly or partly attributable to circumstances beyond his control, nor that it was in the interests of justice to grant the extension. Accordingly, leave to file the application out of time was refused.