17 Dec 09 Application to review s 264 examination deferral decision dismissed - Krok
The Federal Court (Jagot J) has dismissed the taxpayer's application for review under s 5 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) and ss 39B(1) and (1A) of the Judiciary Act 1903 (Cth) of the Commissioner's decision to refuse to defer the time for him to attend and give evidence pursuant to a notice under s 264(1)(b) of ITAA 1936.
The required date for the taxpayer’s attendance was 11am on 16 December 2009 in circumstances where for some months the taxpayer had planned to leave Australia on 14 December 2009 in order to deal with certain serious family and business obligations, with his return scheduled for early February 2010. The taxpayer unsuccessfully argued that the Commissioner's refusal to defer the date of the taxpayer's attendance until his return to Australia was an exercise of power so unreasonable that no reasonable person could have so exercised the power: Krok v FCT  FCA 1497 (Federal Court, Jagot J, 9 December 2009).
For a copy of the decision, go here