Nugawela v Deputy Commissioner of Taxation [2016] FCAFC 164

FEDERAL COURT OF AUSTRALIA

Nugawela v Deputy Commissioner of Taxation [2016] FCAFC 164 Appeal from: Nugawela v Deputy Commissioner of Taxation [2016] FCA 578

File numbers: WAD 253 of 2016

Judges: NORTH, DOWSETT AND EDELMAN JJ

Date of judgment: 7 December 2016

Catchwords: BANKRUPTCY – appeal from orders dismissing an application to set aside orders of a Registrar – Registrar did not set aside bankruptcy notice or extend time for compliance – no counter-claim, set-off or cross demand equal to or exceeding the amount of the judgment debt or sum payable – no error in the failure to "go behind" the judgment debt – no error in the failure to exercise discretion to grant extension of time.

Legislation: Bankruptcy Act 1966 (Cth) ss 40(1)(g), 41, 41(5), 41(6), 41(6C), 41(6C)(a), 41(6C)(b) Taxation Administration Act 1953 (Cth) ss 14ZZM, 14ZZR, 350-10 of Sch 1 Federal Court (Bankruptcy) Rules 2005 (Cth) rr 3.02(2), 3.02(3) Federal Court (Bankruptcy) Rules 2016 (Cth) r 3.03

Cases cited: Corney v Brien [1951] HCA 31; (1951) 84 CLR 343 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 Deputy Commissioner of Taxation v Nugawela [2015] WASC 468 House v The King [1936] HCA 40; (1936) 55 CLR 499 Mavaddat v HSBC Bank Australia Ltd [2015] WASCA 205 Nugawela v Deputy Commissioner of Taxation [2016] FCA 578 Olivieri v Stafford (1989) 24 FCR 413 Patane v Asteron Life Ltd (formerly Royal & Sun Alliance Financial Services Ltd) (ACN 001 698 228) [2004] FCA 232 Re DCT (WA); Ex Parte Briggs (1986) 17 ATR 1031 Re Deputy Commissioner of Taxation (WA); Ex parte Briggs (1986) 17 ATR 1031 Re Walsh (1982) 65 FLR 87 Ridge v Baldwin [1964] AC 40 Tradesman Technologies Pty Ltd v Ameduri [2012] WASCA 168 Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 63 Walsh v Deputy Commissioner of Taxation [1984] HCA 33; (1984) 156 CLR 337