Commissioner of Taxation v. Dalco, J.T. [1987] FCA 368

CATCHWORDS

Income tax - bankruptev petition founded on failure ta comply "wikth bankruptcy notice requiring payment of widoment debt for

income tax - petition opposed or stav or oroceedings sought on

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J 1)

$s nt

0) around debtor had arquable case on appeal against as3¢

assessments issued oursuant to s. 14° of Income Tax Assessment

nt -

a D

Act 1336 - request for particulars of basis of assess

whether appregr ata Pao meder such atl outa

rc > awb rehye ft a) ye 'A u pm] fa oa a Tt _ Ww wd mw Si vi Pin yr st "I rw vv

RE JEFFREY THOMAS DALCO, EX FARTR 'THE DEPULY COMMISSIONER OF

TAXATION

No. P1538 of 19286

"seam: Shevooard J.

Flace: Svdnev

Gate +: Ll Aeril 1387 —_ oe Legpm™ ee holy ~, ' <P. ox ~

IN_THE FEDEPAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION

BANKRUPTCY DISTRICT

OF THE STATE OF NEW SOUTH WALES

AND THE AUSTRALIAN CAPITAL TERRITORY

RE: JEFFREY THOMAS DALCO Debtor EX PAFTE: THE ___DEPYTY QOMMISSIONER JE TAXATION

TGEAM: SHEPPARD J.

DATE : 1 APRIL 1997

REASONS FOR JUDGMENT

HIS HONOUR: This 1s an application in which the debtur seeks certain oarticulars of assessments of income tax wnich were nace by the Deputy Commissioner of Taxation scursuant to s. 1o7 of the Tncome Tax Assessment Act 1936, The particulars souqht are particulars of the basis upon which 1t 213s allevea thar the amounts included in terrain adiustment sheets attacned to the assessments formed rhe caxaple unmrzome cf rhe debtor for

marLitular vars.

pending in the Supreme Court of New South Walas. T understand they are fixed to be heard later this vear in the Administrative Law Division of that Court. The Denuty Commissioner seeks to proceed with his petition as he aus entitled to do. he having the qudament to which I have referred. However, the debtor says that I should dismiss the petition, or at least grant a stav of it, if he demonstrates that he has an arguable case on the appeals which are pending in the Supreme Court. That 1s the ultimate question