Federal Court of Australia
NUDGMENT No. QA.Q) uBio
CATCHWORDS
INCOME TAX - Collection and recovery - taxpayer a bankrupt - B.210 notices -— Commissioner seeking payment of income tax out of damages awarded for personal injuries - whether 6.218 notices validly issued - whether 8.218 notices properly signed - whether
&.218 notices void under provisions of the Bankruptcy Act 1966.
Income Tax Assessment Act 1936 88.176, 201 and 218 Bankruptcy Act 1966 ss.55, 108, 116, 118 and 122 Taxation Administration Act 1953 5.8
BETWEEN BAIBA KERRISON Applicant - and -
J.M. CAIN ACTING DEPUTY COMMISSIONER OF TAXATION
Respondent No GS oF 1%628
Fisher J. Adelaide a
10 June 1988 RYN
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. COURT OF AUBTAALIA
INCIPAL, HOTA
IN THE FEDERAL COURT OF AUSTRALIA ) SOUTH AUSTRALIA DISTRICT REGISTRY No. G5 of 1988 GENERAL DIVISION BETWEEN: BAIBA KERRISON Applicant - and -
J.M. CAIN ACTING DEPUTY COMMISSIONER OF TAXATION
Respondent
MINUTES OF ORDER
JUDGE MAKING ORDER : FISHER J. WHERE MADE H ADELAIDE DATE OF ORDER 3 10 JUNE 1988
THE COURT ORDERS THAT:
1. The application be dismissed. 2. The applicant pay to the respondent the costs of this application.
Note: Settlement and entry of orders is dealt with in Order 36 of
the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA ) SOUTH AUSTRALIA DISTRICT REGISTRY No.G5 of 1988 GENERAL DIVISION BETWEEN: BAIBA KERRISON Applicant - and - J.M. CAIN
ACTING DEPUTY COMMISSIONER OF TAXATION
Respondent REASONS FOR JUDGMENT
CORAM: Fisher J. 10 June 1988
In this matter Baiba Kerrison ("Mrs. Kerrison") by application and also by notice of motion seeks declarations and orders primarily in the nature of injunctions against the respondent the Acting Deputy Commissioner of Taxation ("the Deputy Commissioner"). Mrs. Kerrison issued the proceedings without legal assistance and has throughout been unrepresented except that, by leave, her husband Dr. Kerrison presented submissions on her behalf at the hearing. Though there was no doubt as to the relief which Mrs. Kerrison sought, namely to restrain the Deputy Commissioner from collecting monies under a
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