George v Deputy Commissioner of Taxation [2004] FCA 1433

FEDERAL COURT OF AUSTRALIA

George v Deputy Commissioner of Taxation [2004] FCA 1433 BANKRUPTCY – appeal from Federal Magistrate – whether Commissioner's application to Federal Magistrates Court complied with requirements of s 222 of the Bankruptcy Act 1966 (Cth) – whether application specified grounds on which orders sought should be made – meaning and scope of 'application' – whether Federal Magistrate erred in his application of the requisite onus of proof – whether Federal Magistrate erred in exercising his discretion by making a sequestration order against the appellant's estate

Bankruptcy Act 1966 (Cth) ss 40(1)(m), 64D, 64ZA, 188(1), 188(6), 194, 222 Corporations Act 2001 (Cth) ss 588G, 588M Federal Court of Australia Act 1976 (Cth) ss 24(1)(d), 25(1A) Income Tax Assessment Act 1936 (Cth) s 222AOC

Federal Magistrates Court Rules 2001 rr 4.01(1), 4.05(1)

Allesch v Maunz (2000) 203 CLR 172 cited Cameron v Holt (1980) 142 CLR 342 cited CDJ v VAJ (1998) 197 CLR 172 cited Forshaw v Thompson (1992) 35 FCR 329 discussed Gantry Acquisition Corp v Parker & Parsley Petroleum Australia Pty Ltd (1994) 51 FCR 554 discussed Low v Commonwealth [2001] FCA 702 cited Minister for Immigration and Multicultural Affairs v Jia Legeng (2001) 205 CLR 507 cited Re Dingle; Westpac Banking Corporation v Worrell (1993) 47 FCR 478 cited Re McLean; Ex parte Friends' Provident Life Office (1992) 36 FCR 502 discussed Telstra Corp Ltd v First Netcom Pty Ltd [2000] FCA 309 cited Tickner v Chapman (1995) 57 FCR 451 discussed WAJR v Minister for Immigration and Multicultural and Indigenous Affairs (2004) 204 ALR 624 cited

D Heydon, Cross on Evidence, Seventh Australian Edition, 2004 IAN DOUGLASS GEORGE v DEPUTY COMMISSIONER OF TAXATION & ANOR N 515 OF 2004 STONE J 5 NOVEMBER 2004 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA