Bolton v Commissioner of Taxation [2017] FCA 1462

Bolton v Commissioner of Taxation [2017] FCA 1462

The application for adjournment was dismissed due to the applicant's unsatisfactory explanation for non-attendance and the public interest in maintaining hearing dates. The application for extension of time to seek judicial review was dismissed because the applicant failed to provide a satisfactory explanation for the substantial delay and did not demonstrate sufficient merit in the substantive application to outweigh public interests including finality of litigation.

Parties
Applicant: Nicholas Bolton; First Respondent: Commissioner of Taxation; Second Respondent: ACN 109 510 198 Pty Ltd (In Liquidation); Third Respondent: Administrative Appeals Tribunal
Jurisdiction
Australia
Judgment Date
06 December 2017
Procedural Posture
Application for Extension of Time for Judicial Review / Ruling on Interlocutory Applications; Final Determination of Extension of Time Application
Outcome
Application for extension of time dismissed with costs
Legal Topics
Extension of Time, Adjournment, Judicial Review, GST, Deregistration of Companies
Practice and Procedure Administrative Law Taxation Extension of Time Adjournment Judicial Review GST Deregistration of Companies

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Parties

Nicholas Bolton

Applicant

Commissioner of Taxation

First Respondent

ACN 109 510 198 Pty Ltd (In Liquidation)

Second Respondent

Administrative Appeals Tribunal

Third Respondent

Procedural Posture

Application for Extension of Time for Judicial Review / Ruling on Interlocutory Applications; Final Determination of Extension of Time Application

Legal Issues

  1. 1 Whether the applicant should be granted an adjournment due to non-availability for cross-examination
  2. 2 Whether the applicant should be granted an extension of time to seek judicial review of a Tribunal decision

Ratio Decidendi

The application for adjournment was dismissed due to the applicant's unsatisfactory explanation for non-attendance and the public interest in maintaining hearing dates. The application for extension of time to seek judicial review was dismissed because the applicant failed to provide a satisfactory explanation for the substantial delay and did not demonstrate sufficient merit in the substantive application to outweigh public interests including finality of litigation.

Court Disposition

Application for extension of time dismissed with costs

Orders

  • The application for an extension of time in which to make an application for judicial review be dismissed with costs.