Re Kassab, A. v. Ex parte Deputy Commissioner of Taxation for the Commonwealth of Australia [1994] FCA 973

JUDGMENT No. ome? 23.

CATCHWORDS

BANKRUPTCY - special case stated - whether personal service of a creditor's

petition required when petitioning creditor is the Deputy Commissioner of Taxation.

Bankruptcy Act 1966, ss 5, 47, 52, 58(3), 309

Bankruptcy Rules, Rule 15

Income Tax Assessment Act 1936, s 214(1)

Income Tax and Social Services Contribution Assessment Act 1936, s 221

Re John Spernovassilis; Ex parte Deputy Commissioner of Taxation for the Commonwealth of Australia (Unreported decision 14 July 1995)

Duperouzel v Cameron (1973) WAR 181

Re Williams (1968) 13 FCR 10

Re Honan (Unreported NSW Nos P136 and 137 of 1948)

Re Maddox ex parte The Debtor (1978) 36 FLR 392

Bond v George A Bond & Co Ltd (1930) 44 CLR 11

James v Deputy Commissioner of Taxation (1957) 97 CLR 23

Parsons v Bunge (1940) 64 CLR 421

Re Abdullah Kassab Ex parte Deputy Commissioner of Taxation for the Commonwealth of Australia

No VP 1256 of 1993

Coram: Black CJ, Sweeney and Sheppard JJ RECEIVED Place: Melbourne Date: 13 December 1994 14 DEC 1994 FEDERAL COURT OF AUSTRALIA

PRINCIPAL REGISTRY

Fy

IN. THE FEDERAL COURT OF AUSTRALIA BANKRUPTCY DISTRICT OF THE

STATE OF VICTORIA Re VP 1256 of 1993 SPECIAL CASE STATED RE: ABDULLAH KASSAB Judgment Debtor

EX PARTE: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Petitioning Creditor

CORAM: _ Black CJ, Sweeney and Sheppard JJ

PLACE: Melbourne

DATE: 13 December 1994 MINUTES OF ORDER THE COURT ORDERS THAT: 1. The question stated in the special case be answered "No". 2. The petition be referred to a single judge of the Court. NOTE: Settlement and entry of orders 1s dealt with m Order 36 of the Federal

Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA BANKRUPTCY DISTRICT OF THE STATE OF VICTORIA Re VP 1256 of 1993

RE: ABDULLAH KASSAB Judgment Debtor

EX PARTE: DEPUTY COMMISSIONER OF TAXATION OF THE