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Webb v Deputy Commissioner of Taxation [2017] FCA 1520

In this recent decision of the Federal Court, O’Callaghan J examines a self-represented taxpayers’ application for an extension of time to appeal from the Federal Circuit Court. This decision shows the importance of complying with the appropriate procedures in lodging an appeal and having an application with sufficient merits. With the greatest respect to Mr Webb this case demonstrates the difficulty of representing yourself in the Federal Court.

Following a sequestration order made on 30 May 2017 by the Federal Circuit Court, the taxpayer filed a notice of appeal on 19 September 2017, outside of the 21 day period provided under Rule 36.03 of the Federal Court Rules.

O’Callaghan J in his decision reiterated the well-established principles for allowing an extension of time, which include:

  • whether the applicant has an acceptable explanation for the delay;
  • whether the respondent would suffer prejudice in light of the delay should an extension be granted; and
  • the merits of the substantial application.

In the present case, O’Callaghan J found the taxpayer’s argument that the incorrect form was filed did not demonstrate an acceptable explanation for the delay.

Furthermore, O’Callaghan J found that there was no reasonable prospect of success of the appeal as the contentions outlined in the taxpayer’s affidavit were “self-evidently misconceived”. In the taxpayer’s affidavit, he contended that:

  • the Registrar of the Federal Circuit Court did not have authority to adjudicate the matter;
  • the Deputy Commissioner of Taxation did not have the authority to prosecute the matter;
  • the Registrar had given undue weight to the Income Tax Assessment Act 1936 as it has not been lawfully enacted, as it does not have a proclamation certificate prescribed by the Constitution;
  • the Australian Taxation Office was not a legal entity;
  • the Deputy Commissioner of Taxation did not have standing;
  • the Federal Court did not have jurisdiction to proceed without a trial by jury;
  • the “Voice of the Australian Constitution” is relevant.

 

Co-authored with Ben Caratti
 

Posted in: Tax & ATO News Australia at 08 January 18

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