Dalco, Re J.T. Ex Parte J.T. Dalco & Commissioner of Taxation [1986] FCA 357

CATCHWORDS

BANKRUPTCY - Bankruptcy notice - Based on judgment for amount due for income tax - Claim by debtor that assessments not validly made - Whether claim amounts to a ""counter-claim, set-off or cross demand equal to or exceeding the amount of the judgment debt" - Whether claim could be set up in the proceedings in which the judgment obtained - Whether application for extension of time for compliance with the bankruptcy notice made within time.

Bankruptcy Act 1966 (Cth), ss.40(1)(g), 41(6A), 41(7)

Income Tax Assessment Act 1936 (Cth), ss.175, 177

Judiciary Act 1903 (Cth), s.38(e)

RE JEFFREY THOMAS DALCO (A Debtor) EX PARTE JEFFREY THOMAS DALCO (Applicant) and THE DEPUTY COMMISSIONER OF TAXATION (Respondent)

No. B 2111 of 1986

Neaves J. 22 August 1986

Canberra

qe ee ere er

wee

mR Te ator

Pe ee bt ertate areal

Leer n+

IN THE FEDERAL COURT OF AUSTRALIA GENERAL DIVISION BANKRUPTCY DISTRICT OF THE STATE

OF NEW SOUTH WALES AND THE AUSTRALIAN CAPITAL TERRITORY

No. B 2111 of 1986

RE: JEFFREY THOMAS DALCO A Debtor EX PARTE: JEFFREY THOMAS DALCO

Applicant

THE DEPUTY COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER : Neaves J. DATE OF ORDER : 22 August 1986 WHERE MADE : Canberra THE COURT ~ 1. Declares that the applicant did not, before the expiration of the time fixed for compliance with the requirements of the bankruptcy notice herein, file with the Registrar an affidavit to the effect that he has such a counter-claim, set-off or cross demand as is referred to in par.40(1)(g) of the Bankruptcy Act 1966 (Cth); 2. Orders that the application to set aside the

bankruptcy notice or, in the alternative, to extend the time for compliance with its requirements be dismissed.

=

>

ee

a ee i er ee id ean ee ee

a

2.

3. Declares that the time for compliance with the requirements of the bankruptcy notice has not been extended beyond 2 June 1986.