Henry Frederick Heaton Walsh v Department Commissioner of Taxation [1982] FCA 92

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Xda.

CATCHWORDS

Bankruptcy ~ Income Tax - appropriation of payments - applications to set aside bankruptcy notice based on a 'judgment in respect of Commonwealth income tax ~ debtor owed creditor a further debt in respect of Commonwealth income tax not the subject of any judgment - debtor made certain payments to creditor before the issue of the notice which were not credited in the notice - principles governing appropriation - whether debtor appropriated the payments to the

judgment debt - whether s. 208B of Income Tax Assessment Act allows

Commissioner to ignore appropriation by a taxpayer who owes two or

more debts all in respect of Commonwealth income tax - whether debtor

could reasonably have been mislead.

RE: IIENRY FREDERICK HEATON WALSH EX PARTE: DEPUTY COMMISSIONER OF TAXATION

NO. B. 4873 OF 1981

LOCKHART J.

FRIDAY 28 MAY 1982

AT SYDNEY

Bankruptcy Act 1966 (Cth.)

Income Tax Assessment Act 1936 (Cth.) ss. 208,208A,208B

IN THE FEDERAL COURT OF AUSTRALIA

GENERAL DIVISION

BANKRUPTCY DISTRICT OF THE STATI

OF NEW SOUTH WALES AND THE

AUSTRALIAN CAPITAL TERRITORY

RE:

EX PARTE:

ORDERS

JUDGE MAKING ORDERS:

WHERE MADE: DATE OF ORDERS:

THE COURT ORDERS THAT:

1. Bankruptcy notice No. 4873 of

be set aside;

NO. B. 4873 OF 1981

HENRY FREDERICK HEATON WALSH

DEPUTY COMMISSIONER OF TAXATION

LOCKHART J. AT SYDNEY

FRIDAY 28 MAY 1982

1981 dated 23 November 1981

The respondent, the Deputy Commissioner of Taxation, pay the

costs of the applicant Henry Frederick Heaton Walsh of this

application, including reserved costs.

IN THE FEDERAL COURT OF AUSTRALIA

GENERAL DIVISION

BANKRUPTCY DISTRICT OF THE STATE NO. B 4873 OF 1981

OF NEW SOUTH WALES AND THE

AUSTRALIAN CAPITAL TERRITORY

RE: HENRY FREDERICK HEATON WALSH

EX PARTE: DEPUTY COMMISSIONER OF TAXATION

REASONS FOR JUDGMENT

LOCKHART J:

Henry Frederick Heaton Walsh ("the debtor") applies to set aside a bankruptcy notice issued on 23 November 1981 by a Leputy Registrar in Bankruptcy at the request of the Deputy Commissioner cf Taxation ("the creditor"). The notice required payment of the sum of $26,596.34 described as being the sum due under a final judgment obtained by the creditor against the debtor in the Supreme Court of New South Wales on 19 August 1981 ($25,914.75) together with interest