Joossé v Commissioner of Taxation [2007] FCA 445

FEDERAL COURT OF AUSTRALIA

Joossé v Commissioner of Taxation [2007] FCA 445

WOLTER JOOSSÉ -v- DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

VID 552 of 2005 RYAN J 28 MARCH 2007 MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA

VICTORIADISTRICT REGISTRY VID 552 of 2005

On appeal from the Federal Magistrates Court of Australia

BETWEEN: WOLTER JOOSSÉ

Appellant

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: RYAN J DATE OF ORDER: 28 MARCH 2007

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. The appeal be dismissed. 2. The respondent's costs of the appeal be taxed and paid or allowed as part of the petitioning creditor's costs in the bankruptcy. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. IN THE FEDERAL COURT OF AUSTRALIA

VICTORIADISTRICT REGISTRY VID 552 of 2005

On appeal from the Federal Magistrates Court of Australia

BETWEEN: WOLTER JOOSSÉ

Appellant

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: RYAN J

DATE: 28 MARCH 2007

PLACE: MELBOURNE

REASONS FOR JUDGMENT Introduction 1 This is an appeal from orders of the Federal Magistrates Court constituted by Hartnett FM on 13 May 2005. On that day her Honour made a sequestration order against the estate of the applicant and noted the date of the act of bankruptcy as 23 September 2003. In the course of her reasons for making the sequestration order, the learned Federal Magistrate noted that the creditor's petition had been founded on a judgment debt of $249,637.94 resulting from an order made by default in the County Court of Victoria on 2 August 2001 for payment of $200,019.43 plus interest. The act of bankruptcy was non-compliance with a bankruptcy notice deemed to have been served on 29 August 2003.