Piccinin v Deputy Commissioner of Taxation [2002] FCAFC 282

FEDERAL COURT OF AUSTRALIA

Piccinin v Deputy Commissioner of Taxation [2002] FCAFC 282

BANKRUPTCY – appeal from sequestration order – validity of judgment debt – authority to issue penalty notices underpinning the judgment debt – jurisdiction in the Federal Court in matters arising under the Bankruptcy Act 1966 (Cth). Bankruptcy Act 1966 (Cth) NEIL PICCININ AND JEANNY PICCININ v DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA W456 OF 2001

BLACK CJ, WILCOX AND MOORE JJ 4 SEPTEMBER 2002 MELBOURNE (HEARD IN PERTH)

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W456 OF 2001

BETWEEN: NEIL PICCININ

FIRST APPELLANT

JEANNY PICCININ

SECOND APPELLANT

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: BLACK CJ, WILCOX AND MOORE JJ

DATE OF ORDER: 4 SEPTEMBER 2002

WHERE MADE: MELBOURNE (HEARD IN PERTH)

THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The respondent's costs be taxed and paid from the appellants' estates in accordance with the Bankruptcy Act 1966 (Cth). Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W456 OF 2001

BETWEEN: NEIL PICCININ

FIRST APPELLANT

JEANNY PICCININ

SECOND APPELLANT

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: BLACK CJ, WILCOX AND MOORE JJ

DATE: 4 SEPTEMBER 2002

PLACE: MELBOURNE

REASONS FOR JUDGMENT 1 This is an appeal from a judgment of French J given on 7 September 2001. His Honour made a sequestration order against the estates of Neil and Jeanny Piccinin (the "appellants") on a petition issued by the Deputy Commissioner of Taxation for the Commonwealth of Australia (the "DCT"), and against objections lodged by the appellants. His Honour's reasons are published: see Deputy Commissioner of Taxation, in the Matter of Piccinin v Piccinin [2001] FCA 1609.