Jones, Michael Gregory v Deputy Commissioner of Taxation & Anor [1998] FCA 1076

FEDERAL COURT OF AUSTRALIA BANKRUPTCY – Bankruptcy Act 1966 (Cth) – whether any part of an income tax assessment for a year of income which concludes after the date of bankruptcy is a debt provable in the bankruptcy – when the obligation to pay income tax arises

Bankruptcy Act 1966 (Cth) ss 5, 55, 59(1), 82, 134(4) Income Tax Assessment Act 1936 (Cth) ss 6, 17, 48, 168, 204, 206, 221H Income Tax Act 1986 (Cth) ss 4, 5, 12 Official Trustee in Bankruptcy v CS and GJ Handby Pty Ltd (1989) 21 FCR 19, followed Commissioner of Taxation v Kavich (1996) 68 FCR 519, considered Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1, considered Federal Commissioner of Taxation v Gosstray [1986] VR 876, cited Community Development Pty Ltd v Engwirda Construction Co (1969) 120 CLR 455, cited Commissioner of Stamps (W.A.) v The Western Australian Trustee Executor and Agency Company Limited (1926) 38 CLR 63, cited Deputy Federal Commissioner of Taxation v Brown (1958) 100 CLR 32, cited Commissioner of Stamps (W.A.) v The Western Australian Trustee Executor and Agency Co Ltd (Mortimer Kelly's case) (1925) 36 CLR 98, considered Re Mendonca, Ex parte Commissioner of Taxation (1969) 15 FLR 256, cited Taylor v Commissioner of Taxation (1987) 16 FCR 212, considered Federal Commissioner of Taxation v Stokes (1996) 141 ALR 653, cited Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner (No. 2) [1971] AC 841, considered Commissioner of State Taxation (WA) v Pollock (1993) 12 ACSR 217, considered Deputy Commissioner of Taxation v Jones (1998) 98 ATC 4374, followed MICHAEL GREGORY JONES v DEPUTY COMMISSIONER OF TAXATION ROGER GRAHAM (A BANKRUPT) NG 8315 of 1997

BRANSON J SYDNEY 4 SEPTEMBER 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY ng 8315 of 1997