Federal Court of Australia
G14 | 3h @
CATCHWORDS Bankruptcy - creditor's petition - notice of opposition - bankruptcy notice founded on income tax assessments - objections lodged against assessments - decision on objections - trial of
issues as to whether reference or appeal has been or could now be instituted.
Income Tax Assessment Act 1936 - ss. 185, 186, 187 Income Tax Requlations - regulation 29
Fancourt v. Mercantile Credits (1983) 48 A.L.R.1
RE: RAYMOND BRIAN DURSTON
EX PARTE: THE DEPUTY COMMISSIONER OF TAXATION OF THE NWEA OF AUSTRALIA <omme a
NO. P709 of 1985
Jenkinson J. Melbourne 4 March, 1986
IN THE FEDERAL COURT OF AUSTRALIA ) BANKRUPTCY DISTRICT ) NO. P709 of 1985 OF THE STATE OF VICTORIA )
RE: RAYMOND B. DURSTON Debtor EX PARTE: THE DEPUTY COMMISSIONER
OF __TAXATION OF __THE COMMONWEALTH OF AUSTRALIA
Creditor
CORAM: Jenkinson J. PLACE: Melbourne DATE: 4 March, 1986
REASONS FOR JUDGMENT
The petition for sequestration of the estate of the debtor, Mr. Raymond Brian Durston, is founded upon an allegation of his failure to comply with the requirements of a bankruptcy notice. The bankruptcy notice in turn is founded upon a judgment of the Supreme Court of Victoria and that judgment in turn was for recovery of the amounts of assessments which the petitioner had made in respect of the income of Mr. Durston for income years
ended 30 June 1978, 1979, 1980, 1981 and 1982.
The petition is opposed on a number of grounds. One of the grounds, or one of the sets of grounds, is that Mr. Durston was not effectively subjected to a liability to income tax in
respect of those years beyond question by process of appeal or
2.
review. It is common ground that no appeal or review in respect ef objections against the assessments has been undertaken in
pursuance of s.187 of the Income Tax Assessment Act 1936. Mr.
Durston says that that is because he was not, until very recently, aware that a decision had been made by the Commissioner upon objections he had lodged against the assessments. The Commissioner, on the other hand, contends that the objections which were made were the subjects of decision and that notice of those decisions was duly given to Mr. Durston in the middle of
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