A bankrupt taxpayer – “It is no answer … to say that the Commissioner can be trusted”.
The Federal Court has correctly held that a person who is bankrupt has no standing to challenge a tax assessment of the Commissioner: Hanna v Deputy Commissioner of Taxation [2020] FCA 1021. The bankrupt was held not to be a “person aggrieved” for the purposes of the Administrative Decisions (Judicial Review) Act 1977 (Cth). Any right […]