Deputy Commissioner of Taxation v Cumins [No 5] [2008] FCA 794

FEDERAL COURT OF AUSTRALIA Deputy Commissioner of Taxation v Cumins [No 5] [2008] FCA 794 BANKRUPTCY – petition – opposed on grounds that bankruptcy notice invalid as amount stated to be due was overstated – whether notice under s 41(5) of the Bankruptcy Act 1966 (Cth) on its proper constructionrequired to be given to petitioning creditor – if so whether notice under s 41(5) was given – whether, in circumstances where notice under s 41(5) not given, the provisions of s 306 of the Act have application – whether proof of the fact that the debt relied upon was still owing – s 52(1)(c) – consideration of discretion under s 52(2)(b): "other sufficient cause". Administrative Appeals Tribunal Act 1975 (Cth),ss 29(7), 42(A)1B Bankruptcy Act 1966 (Cth),ss 40(1)(g), 41(5), 43, 52(1)(c) Bankruptcy Regulations 1996 (Cth), reg 4.02, Form 1 Evidence Act 1995 (Cth),s 160 Taxation Administration Act 1953 (Cth), ss 8AAZM, 14ZZK(a), 14ZZL Income Tax Assessment Act 1936 (Cth), s 170(1) Adams v Lambert (2006) 228 CLR 409discussed Australian Securities & Investments Commission v Infomercial Management Group Pty Ltd [2002] VSC 262 referred to Cumins v Deputy Commissioner of Taxation for the Commonwealth of Australia [2007] WASCA 30referred to Cumins v Deputy Commissioner of Taxation [2006] FCA 1847 followed Cumins v Deputy Commissioner of Taxation [2007] FCAFC 207cited Deputy Commissioner of Taxation v Cumins [No 4] [2008] FCA 558cited Emerson v Wreckair Pty Ltd (1992) 33 FCR 581 cited Hussain v King Investment Solutions (2006) 153 FCR 428followed Makhoul v Barnes (1995) 60 FCR 572cited Pedikaris v Deputy Commissioner of Taxation [No 2] [2007] FCA 2087discussed Re Charles Murray (1959) 18 ABC 152not followed Re Florance; Ex parte Turimetta Properties Pty Ltd (1979) 28 ALR 403 referred to Re Hanby; Ex parte Flemington Central Spares Pty Ltd (1967) 10 FLR 378 referred to Re Murdoch; Ex parte Australia & New Zealand Banking Group Ltd [1994] FCA 737 discussed Re Wilhemsen; Ex parte Gould (1986) 11 FCR 107not followed Robert Hudson Junior v Thomas James Donald [1997] FCA 852discussed Seovic Civil Engineering Pty Ltd v Groeneveld (1999) 87 FCR 120discussed SGRO v Liberty Funding Pty Ltd (2004) 207 ALR 625referred to St George Wholesale Finance Pty Ltd v Spalla (2000) 181 ALR 682not followed White Industries Australia Ltd v Commissioner of Taxation [2003] FCA 599; (2003) 129 FCR 276cited