ACN 092 138 442 Pty Ltd (In liquidation) v Commissioner of Taxation

[2013] AATA 690

---

ACN 092 138 442 Pty Ltd (In Liquidation)
v Commissioner of Taxation

Tribunal:

Member: Ms J L Redfern, Senior Member

Subject References:
PRACTICE AND PROCEDURE
proceedings
applicant in liquidation
leave granted by Court to lodge objection to assessment
whether leave extended to authority to apply to the Administrative Appeals Tribunal for review of the objection decision
whether director has standing to commence review proceedings against objection decision
lack of authority to commence proceedings
no order made
application may be validated by leave granted retrospectively

Legislative References:
Administrative Appeals Tribunal Act 1975 - s 25; s 27; s 42A; s 45
Corporations Act 2001 - s 471A
Taxation Administration Act 1953 - Pt IVC; s 14ZL; s 14ZY; s 14ZZ; s 14ZZB

Case References:
Deputy Federal Commissioner of Taxation (NSW) v Brown - (1952) 100 CLR 32
HFGC Nominees (No 2) Pty Ltd v Hancock as Liquidator of 246 Arabella Investments Pty Ltd (In Liquidation) - (2010) 80 ATR 442; [2010] FCA 1005
McCallum v Commissioner of Taxation - (1997) 75 FCR 458
Re Walsh and Commissioner of Taxation - (2012) 130 ALD 200; [2012] AATA 451

Hearing date: 24 May 2013
Decision date: 27 September 2013

Sydney

---

Decision

The Tribunal finds that the director of the applicant lacked authority to commence proceedings in the Administrative Appeals Tribunal in the name of the applicant, but steps may be taken, which must be pursued in a timely manner, to remedy the lack of authority. No order is made.