The Taxpayer and Commissioner of Taxation

[2006] AATA 498

Administrative

Appeals

Tribunal

 

DECISION AND REASONS FOR DECISION [2006] AATA 498

ADMINISTRATIVE APPEALS TRIBUNAL      )

)No       QT2004/200-204; QT2005/108-112; 181

TAXATION APPEALS’ DIVISION		)
Re		THE TAXPAYER

Applicant

And COMMISSIONER OF TAXATION

Respondent

DECISION

Tribunal Senior Member B J McCabe

Date7 June 2006

PlaceBrisbane

Decision The applicant has standing to bring the application.

.............[Sgd].................................

SENIOR MEMBER

CATCHWORDS

TAXATION – jurisdictional issues – applicant entered into a deed of arrangement – respondent argued the applicant has no standing to bring appeal – deed set aside – standing question no longer arises

Bankruptcy Act 1966

REASONS FOR DECISION

7 June 2006 Senior Member B J McCabe

1.      The Taxpayer lodged an application with the Tribunal for review of a number of objection decisions made by the Commissioner of Taxation in respect of income taxation and penalties.

2.      On 29 May 2002, the applicant executed a Deed of Arrangement pursuant to Part X of the Bankruptcy Act 1966. The Commissioner contended that the execution of the deed and related provisions under the Act deprived the applicant of standing.

3.      The parties asked the Tribunal to determine whether the applicant has standing to make an application. The Tribunal held a hearing on this point on 6 March 2006.

4.      After the hearing but before the Tribunal delivered a decision, the respondent advised the Tribunal that the Federal Magistrates’ Court concluded the deed of arrangement was null and void. The respondent now concedes the applicant has standing to bring the application. I agree.

I certify that the 4 preceding paragraphs are a true copy of the reasons for the decision herein of Senior Member B J McCabe

Signed:         .....................................................................................
  Associate      Adam Ryan

Date/s of Hearing  6 March 2006
Date of Decision  7 June 2006
The applicant was represented by Mr Alexander, of counsel.
The respondent was represented by Mr Looney, of counsel.