Deputy Commissioner of Taxation v Stuart-Jones [2000] FCA 1022

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Stuart-Jones [2000] FCA 1022 BANKRUPTCY – sequestration order – whether a restraining order made pursuant to s 10 of the Criminal Assets Recovery Act 1990 (NSW) acts as a stay of execution of the judgment under s 41(3)(b) of the Bankruptcy Act 1966 (Cth) – the restraining order did not relate to the whole of the debtor's assets.

ADMINISTRATIVE LAW – application for an extension of time to file and serve a notice of appeal from the Administrative Appeals Tribunal.

Re Solomon; Ex parte Reid (1986) 10 FCR 423 followed Penning v Steel Tube Supplies Pty Ltd (1988) 18 FCR 568 followed Director of Public Prosecutions v Kunz (1993) 115 ALR 197 followed Wiltshire-Smith v Mellor Olsson (1995) 57 FCR 572 followed Boscolo v Botany Council (Jenkinson, O'Loughlin and Sackville JJ, 16 October 1996, unreported) followed Re Ousley; Ex parte Commissioner of Taxation (1994) 48 FCR 131 referred to Re Ling; Ex parte Enrobook Pty Ltd (1996) 142 ALR 87 followed Ling v Enrobook Pty Ltd (1997) 143 ALR 396 followed Administrative Appeals Tribunal Act 1975(Cth) ss 42A(5) & 44(2A) Criminal Assets Recovery Act 1990 (NSW) s 10 Bankruptcy Act 1966 (Cth) ss 40(1)(g) & 41(3)(b) DEPUTY COMMISSIONER OF TAXATION v SHIREEN JOY CHLORIS STUART-JONES N 7602 of 1999 SHIREEN JOY CHLORIS STUART-JONES v DEPUTY COMMISSIONER OF TAXATION N 170 of 2000 MATHEWS J 4 AUGUST 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 7602 OF 1999

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

APPLICANT

AND: SHIREEN JOY CHLORIS STUART-JONES

RESPONDENT

N 170 OF 2000 BETWEEN: SHIREEN JOY CHLORIS STUART-JONES

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT