Robertson Jnr v Deputy Commissioner of Taxation

[2005] HCATrans 123

[2005] HCATrans 123

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry
  Perth  No P27 of 2004

B e t w e e n -

NATHANIEL ROBERTSON JNR

Applicant

and

THE DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

Application for special leave to appeal

Publication of reasons and pronouncement of orders

GUMMOW J
KIRBY J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON THURSDAY, 10 MARCH 2005, AT 9.24 AM

Copyright in the High Court of Australia

GUMMOW J:   The Full Court of the Federal Court dismissed an appeal from a judge of that Court who held that the Administrative Appeals Tribunal correctly had decided that the applicant no longer had sufficient standing to maintain applications for review of certain objection decisions of the Commissioner in relation to years of income ended 30 June 1989 to 1992.

This was because since the making of those applications the applicant had entered into a voluntary bankruptcy and with the effluxion of time had been released from the tax debts the subject of the decisions.

The issue as to whether those assessments were excessive is no longer of practical effect.  In these circumstances there can be no utility in granting special leave.  Special leave is refused with costs.

Pursuant to r 41.11.1 we direct the Registrar to draw up, sign and seal an order dismissing this application with costs.

I publish the disposition signed by Justice Kirby and myself.

AT 9.25 AM THE MATTER WAS CONCLUDED