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18 Mar 08 Partner can institute GST appeal alone - Russell

The Federal Court (Logan J) has considered two issues of practice and procedure relating to taxation appeals.

In relation to the first issue, the Court held that the taxpayer was entitled to lodge a single appeal application with the Court in relation to 2 objection decisions made by the Commissioner, one relating to income tax and the other relating to GST. Further, in an exercise of the Court's discretion, the Court held that the income tax appeal and the GST appeal be heard together.

In relation to the second issue, involving the appeal against the GST objection decision, the Court held that the taxpayer was entitled to bring the proceedings in his own name, notwithstanding that the "entity" which lodged the relevant business activity statements was a partnership between the taxpayer and his former wife (who had no intention of appealing). The Court held that it would be "incongruous" to construe the right of appeal as being dependent upon the consent of each partner where, as provided by s 444-30 of the Taxation Administration Act 1953, the liability of each partner to GST was joint and several.

Russell v FCT [2008] FCA 343 (Federal Court, Logan, 14 March 2008).

For a copy of the decision, go here

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