Re Boxshall, M.G. v. Deputy Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 58

JUDGMENT No. 5s BO

IN _THE FEDERAL COURT OF AUSTRALIA GENERAL DIVISION

BANKRUPTCY DISTRICT OF THE STATE OF VICTORIA

No. P1002 of 1987

RE: MAXWELL GARRETT BOXSHALL Judgment Debtor

EX PARTE: DEPUTY COMMISSIONER OF

TAXATION OF THE

COMMONWEALTH OF AUSTRALIA

Petitioning Creditor

CORAM: Jenkinson J. PLACE: Melbourne DATE: ll February, 19898 REASONS FOR JUDGMENT Hearing of a bankruptcy petition. On the hearing of the petition yesterday, there was no appearance for the debtor. Mr. Moshinsky of counsel for the

petitioner, Deputy Commissioner of Taxation of the Cammonwealth of Australia, pointed out that in this case the petition had been signed, not by the petitioner, but in the name of the petitioner by one of his officers, so that at the foot of the petition, beneath the date, appears the written name "R. Conwell" (the Deputy Commissioner concerned being Raymond Leslie Conwell), and beneath the signature is typed his official name "Deputy Commissioner of Taxation for the State of Victoria." Mr.

Moshinsky explained that this course had been taken advisedly and

2.

in reliance on the provisions of regulations known as the Income Tax Regulations made under power conferred by the Income Tax Assessment Act 1936. The regulation upon which the petitioner

relies in justification of the course taken is Regulation 62.

Regulation 62 reads:

""(1) Judicial notice shall be taken of the mames and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner.

(Z) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner in lieu of that person s signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person."