Bankrupt has no standing to appeal assessment 24.11.2005
The Federal Court has held that a taxpayer could not apply for an extension of time to appeal against an assessment because, as a bankrupt, he had no standing to appeal. 
 
This is because by being made bankrupt, the taxpayer's interest in his property and liability for his provable debts had been taken from him. Therefore, the debt constituted by the tax liability had been expunged. It followed that he could not obtain an extension of time to bring the matter to the Tribunal.

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