Ahern, J.W. v Deputy Commissioner of Taxation [1987] FCA 504

r

JUDGMENT No. SOA. [Bd

CATCHWORDS

PRACTICE and PROCEDURE - Leave to appeal from the decision of primary

Judge's refusal to adjourn bankruptcy petition - appellate court's review of primary judge''s discretion refusing adjournment - general principles of review by appellate courts apply to bankruptcy

proceedings - application of sub-s. 201(1) Income Tax Assessment Act

1936 to bankruptcy proceedings.

BANKRUPTCY - Judgment obtained by Commissioner for tax owing -— whether sequestration order should have been made when tax appeals in Supreme Court against assessments were pending when petition for sequestration heard.

t Administrative Decisions (Judicial Review) Act 1977

Bankruptcy Act 1966

Income Tax Assessment Act 1936

JOHN WAYMOUTH AHERN v. DEPUTY COMMISSIONER OF TAXATION

G113 of 1987

CORAM: DAVIES, LOCKHART and NEAVES JJ.

15 SEPTEMBER 1987

SYDNEY

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OCT, Ton meee ce ne ue

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IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY

No. G113 of 1987

GENERAL DIVISION

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ON APPEAL FROM A SINGLE JUDGE OF THE

FEDERAL COURT OF AUSTRALIA

BETWEEN: JOHN WAYMOUTH AHERN Appellant AND: DEPUTY COMMISSIONER OF TAXATION Respondent JUDGES MAKING ORDER: DAVIES, LOCKHART and NEAVES JJ. DATE OF ORDER: 15 SEPTEMBER 1987 WHERE ORDER MADE: SYDNEY

MINUTE OF ORDER

THE COURT ORDERS THAT:

Leave be granted to the appellant to appeal from the order of the primary Judge refusing an adjournment of the petition presented on 1 May 1987 to seguestrate the estate of the

appellant.