Federal Court of Australia
BA
¢ CATCHWORDS
ADMINISTRATIVE LAW - review of decision to issue income tax assessment - taxpayer a bankrupt - assessment of income earned before date of bankruptcy - notice of assessment issued during
bankruptcy - whether bankrupt subject to tax liability by reason of an obligation incurred before date of bankruptcy - whether income tax liability before bankruptcy is a provable debt - whether the provisions of s.221H of the Income Tax Act constitute
a code paramount to the provisions of the Bankruptcy Act.
Administrative Decisions (Judicial Review) Act 1977 Income Tax Assessment Act 1936, s3.17,221A,221H(2) Bankruptcy Act 1966, ss.58,82
Re Mendonca; Ex Parte Commissioner of Taxation (1969) 15 FLR 256 Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1
Federal Commissioner of Taxation v Official Receiver (1956) 95 CLR 300
Clyne v Deputy Commissioner of Taxation (1984) 154 CLR 589
JOSEPH TAYLOR v DEPUTY COMMISSIONER OF TAXATION OF 7 THE COMMONWEALTH OF AUSTRALIA ee
V. No. G 231 of 1986
Woodward, Northrop and Jenkinson JJ. \
20 May 1987 rn Melbourne
#{N THE FEDERAL COURT OF AUSTRALIA
) ) VICTORIA DISTRICT REGISTRY ) V. No. G 231 of 1986 ) )
GENERAL DIVISION
BETWEEN :
THE COURT.
JOSEPH TAYLOR Applicant
and DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent
MINUTES OF _ ORDER
COURT: WOODWARD, NORTHROP AND JENKINSON JJ.
tO
ATE : 20 MAY 1987
PLACE: MELBOURNE
ORDERS THAT:
The questions in the case stated be answered as follows: Is the respondent bound to pay to the applicant the
sum of $2,224.39?
Answer. No.
What orders, including orders as to costs, should
be made in respect of the application?
No answer is given.
(NOTE: Settlement and entry of orders is dealt with in 0.36 of the Federal Court Rules.)
IN THE FEDERAL COURT OF AUSTRALIA
<
VICTORIA DISTRICT REGISTRY No. G 231 of 1986 GENERAL DIVISION BETWEEN :
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