The taxpayer has lodged an application for an extension of time in which to lodge an appeal against the decision of Besanko J in Roberts v DCT [2013] FCA 1108. In that case, the Federal Court granted judgment for the Commissioner concerning outstanding tax debts of the taxpayer (default assessments were issued to amend the taxpayer’s taxable income to over $3.7m plus shortfall penalties of id=”mce_marker”.27m). It considered the taxpayer did not have an arguable case of conscious maladministration, nor an arguable case that the assessments were tentative or provisional.
[LTN 227, 22/11/13]