Re Belinda Winter-Smith and Commissioner of Taxation

[2005] AATA 576

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Re: Belinda Winter-Smith
And: Commissioner of Taxation

Tribunal:

Member: Mr S. Webb

Subject References:
TAXATION
outstanding income tax
claim for release from payment for reasons of hardship
meaning of serious hardship
disability support pension
straitened financial circumstances
failure to pursue court order to discharge liability
decision under review varied

Legislative References:
Income Tax Assessment Act 1936 - s 177D; 177F
Taxation Administration Act 1953 - s 14ZZK; Schedule 1; ss 340-5; 340-10
Family law Act 1975 - s 86

Case References:
Corlette & Anor v Mackenzie & Ors - (1996) 42 ALD 193
R vTrebilco; ex parte F S Faulkner and Sons Limited - (1936) 56 CLR 20
Powell v Evrinades & Ors - (1989) 87 ALR 117
Re Ferguson and Commissioner of Taxation - [2004] AATA 779
Re Filsell & Commissioner of Taxation - [2004] AATA 1012
Re Perrott & Commissioner of Taxation - [2004] 1372
Re Spicer & Commissioner of Taxation - [2004] AATA 960

Decision date: 16 June 2005

Perth

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Decision

For the reasons given orally at the conclusion of the hearing the decision under review is varied only to the extent that the Applicant is released from liability to repay an amount of $8,042.20 in relation to the 1998-1999 financial year.