The Full Federal Court has confirmed that a bankrupt taxpayer had no standing to seek a review of the Commissioner’s objection decision (or an extension of time to seek a review) as she could not be a person “dissatisfied” with an assessment as required. The taxpayer had been charged with criminal offences related to the tax debt. She argued that a successful review of the objection decision would have relevance to the conduct of the criminal trial so as to make her a person “dissatisfied” with the objection decision. However, the Court found that there was no error in the AAT decision and that there was no evidence that a successful review of the objection decision would be relevant to the criminal charges. (Pitman v FCT [2021] FCAFC 230, 16 December 2021.)