Re Evans, Ross Alexander Ex Parte Sweeney, Paul Desmond & Ors [1995] FCA 1147

CATCHWORDS BANKRUPT - administration of bankrupt's property - tax refund for pre-bankruptcy tax years assessed and received after sequestration - application by trustee for directions - whether entitlement to the refund is a pre-bankruptcy asset that vested in the trustee - whether entitlement to refund depends upon assessment - whether refund is income earned post-bankruptcy and subject to income contribution assessment. Bankruptcy Act 1966, ss 134(4), 30 Income Tax Assessment Act 1936 (Cth) s 221H(2) Federal Commissioner of Taxation v Official Receiver (1956) 95 CLR 300 Re Mondin; Ex parte Bradshaw (1985) 60 ALR 439 RE: ROSS ALEXANDER EVANS (Bankrupt); EX PARTE: PAUL DESMOND SWEENEY (Applicant Trustee) and ROSS ALEXANDER EVANS, MELANIE JANE EVANS and JAMES E KERN & ASSOCIATES (Respondents) No. QP 388 of 1992 SPENDER J BRISBANE 3 NOVEMBER 1995

IN THE FEDERAL COURT OF AUSTRALIA) GENERAL DIVISION ) No. QP 388 of 1992 BANKRUPTCY DISTRICT OF THE ) STATE OF QUEENSLAND ) RE: ROSS ALEXANDER EVANS Bankrupt EX PARTE:PAUL DESMOND SWEENEY Applicant Trustee AND: ROSS ALEXANDER EVANS, MELANIE JANE EVANS and JAMES E KERN & ASSOCIATES Respondents MINUTES OF ORDER JUDGE MAKING ORDER: Spender J DATE OF ORDER: 3 November 1995 WHERE MADE: Brisbane THE COURT DECLARES that the sum of $38,338.53 paid by the Commissioner of Taxation to the accountant for the bankrupt subsequent to September 1993 is an asset which vests in the applicant as trustee of the property of the bankrupt. THE COURT GRANTS liberty to the trustee and to each of the respondents to apply to the court for any further orders that they might seek in respect of the payment of $3905.09 to a child support agency. THE COURT ORDERS that the costs of and incidental to this application should be the costs of the trustee in the administration of the estate. NOTE: Settlement and entry of orders is dealt with in Rule 124 of the Bankruptcy Rules.