Croker v Commissioner of Taxation [2002] FCA 1157

FEDERAL COURT OF AUSTRALIA

Croker v Commissioner of Taxation [2002] FCA 1157 BANKRUPTCY – application to set aside bankruptcy notice – where notice based on judgment of the High Court registered as a judgment of the Local Court - where procedure of registration was inappropriate – where amount of bankruptcy notice differs from amount of judgment– whether there is discretion to go behind a judgment that is irregularly obtained or incorrect – where debt is clearly owed. Bankruptcy Act 1966 (Cth) ss 30, 40(1)(g), 41(6A) Service and Execution of Process Act 1992 (Cth) ss 5, 104, 105, 107 Bankruptcy Regulations 1996 (Cth) Rule 4.02 High Court Rules 1952 O 43A r 2 O 45 O 71 Judiciary Act 1903 (Cth) s 77M High Court of Australia Act 1979 (Cth), s14 High Court Procedure Act 1903 (Cth) s 26(b) Federal Court of Australia Act 1976 (Cth) s 53 Biritz v National Australia Bank Ltd (2001) 187 ALR 757 referred to The Federal Capital Commission v Laristan and Investment Co Pty Ltd (1929) 42 CLR 582 cited Spratt v Hermes (1965) 114 CLR 226 cited McGlew v New South Wales Malting Co Ltd (1918) 25 CLR 416 cited Lysaght Bros & Co Ltd v Falk (No 2) (1905) 2 CLR 443 cited Re Basile; Ex parte Ancich (1985) 8 FCR 287 cited Re King; Ex parte Gallagher Ryan & Maloney v King (1994) 54 FCR 493 followed Amos v Brisbane TV Ltd (2000) 100 FCR 82 followed Emerson v Wreckair Pty Ltd (1992) 33 FCR 581 followed Re Seghabi; ex parte GIO General Ltd (1994) 52 FCR 296 cited

clayton robert croker v COMMISSIONER OF TAXATIOn N 7207 of 2002 MOORE J 18 SEPTEMBER 2002 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N7207 OF 2002

BETWEEN: CLAYTON ROBERT CROKER

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: MOORE J

DATE OF ORDER: 18 SEPTEMBER 2002