Re Valerie Fay v Commissioner of Taxation

[2013] AATA 504

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Re Valerie Fay
v Commissioner of Taxation

Tribunal:

Member: Senior Member C R Walsh

Subject References:
Income tax
jurisdiction of Tribunal
Applicant applied to Commissioner to be released from her income tax liability pursuant to Commissioner's discretion
Applicant's release application refused by Commissioner
Applicant's objection disallowed by Commissioner
whether Applicant would suffer 'serious hardship' if required to pay her income tax liability
meaning of 'serious hardship' considered
Commissioner's objection decision affirmed

Legislative References:
Taxation Administration Act 1953 - s 14ZZK(b)(iii); s 340-5(1); s 340-5(2); s 340-5(3); s 340-10(2)
Income Tax Assessment Act 1936 - s 265

Case References:
Carter v Commissioner of Taxation - [2013] AATA 141
Commissioner of Taxation v Milne - [2006] FCA 1005
Corlette v Mackenzie - (1995) 62 FCR 584
Corlette v Mackenzie - 96 ATC 4502; (1996) 62 FCR 597
Drake v Minister for Immigration and Ethnic Affairs - (1979) 2 ALD 60; 24 ALR 577
Ferguson v Federal Commissioner of Taxation - [2004] AATA 779
Minister for Immigration and Ethnic Affairs v Pochi - (1980) 4 ALD 139
Powell v Evreniades & Ors - 89 ATC 4415; 21 FCR 252; (1989) 87 ALR 117
Re Brian Lawlor Automotive Pty Ltd and Collector of Customs (NSW) - (1978) 1 ALD 167
Re Filsell v Commissioner of Taxation - [2004] AATA 1012
Re Kirby and Collector of Customs - (1989) 20 ALD 369
Rowe v Commissioner of Taxation - [2010] AATA 341
R v Trebilico; ex parte F S Falkiner & Sons Ltd - (1936) 56 CLR 20
Vagh v Commissioner of Taxation - [2007] AATA 32
Van Grieken v Veilands - (1991) 21 ATR 1963

Hearing date: 12 June 2013
Decision date: 16 July 2013

Perth

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Decision

36. For the above reasons, the Tribunal:

(i)

finds that Mrs Fay has not discharged her burden of proving, on the balance of probabilities, that the Objection Decision should have been made differently (i.e. that the Commissioner should have exercised his discretion in s 340-5 of Schedule 1 to the TAA and released Mrs Fay from her income tax liability); and

(ii)

affirms the Objection Decision.