Re: Bowen, Howard, J.E. [1987] FCA 347

o Bay ° NOT FOR DISTRIBUTION

IN THE FEDERAL COURT OF AUSTRALIA GENERAL DIVISION BANKRUPTCY DISTRICT

) )

OF THE STATE OF NEW SOUTH WALES ) No. W. 48 of 1985 mh) AND THE AUSTRALIAN CAPITAL ) ) )

TERRITORY "Te

Es HOWARD JOHN ERNEST BOWEN

Bankrupt

ORDER

Judge Making Order: Gummow, J. Where Made: 12 May 1987 Date of Order: 12 May 1987

The Court Orders that:

(1) The application for discharge from

bankruptcy be dismissed.

(2) The applicant pay the costs of the objecting

creditor.

Note: Settlement and entry of orders is dealt with in

Bankruptcy Rule -124.

~ 7 JUL 1987

FEDERAL COURT OF PUSTRALIA 1

PRINCIPAL REGISTRY

Ve

UN te eee greens ae

oe

Ay op nt ie ee ee ep eee

ree

wee ne ee

v

IN THE FEDERAL COURT OF AUSTRALIA GENERAL DIVISION BANKRUPTCY DISTRICT No, W. 48 of 1985

OF THE STATE OF NEW SOUTH WALES

AND THE AUSTRALIAN CAPITAL

TERRITORY - RE: HOWARD JOHN ERNEST BOWEN Bankrupt CORAM: Gummow, J.

DATE OF ORDER: 12 May 1987

REASONS FOR JUDGMENT

This is an application for discharge under section 150 of the Bankruptcy Act by the bankrupt who became bankrupt on his own petition on 25 January 1985. It is opposed by the Commissioner of Taxation. A report of the Official Receiver on behalf of the Official Trustee in Bankruptcy dated 24 February 1987 discloses that three proofs of debt have been lodged against the estate and admitted for a total of $99,700. They comprise first, accountancy fees of $661; secondly an amount of $56,126.78 which is owing to the Commonwealth in respect of income tax for the years 1980 to 1984 and which is made up of

various integers to which the counsel for the bankrupt drew

u ve , . <4

rj

2.

attention; and thirdly, a sum of $42,912 owed to H.J.E. Bowen Pty Limited which I shall compendiously describe as a family company of the bankrupt. No dividend has been paid to creditors and there are presently sufficient funds to enable a