Deputy Commissioner of Taxation v Cranswick [2010] FCA 891

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Cranswick [2010] FCA 891 Citation: Deputy Commissioner of Taxation v Cranswick [2010] FCA 891

Parties: DEPUTY COMMISSIONER OF TAXATION v ANDREW NOEL CRANSWICK

File number: WAD 223 of 2009

Judge: MCKERRACHER J

Date of judgment: 18 August 2010

Catchwords: BANKRUPTCY - service out of the jurisdiction – leave required - arguable or prima facie case - ordinarily resident in Australia - jurisdiction to make sequestration order - departing Australia – remaining outside Australia – intent to defeat or delay creditors – substituted service – abnormal difficulties in effecting personal service – reasonable probability that debtor will be informed of petition by substituted service

Legislation: Bankruptcy Act 1966 (Cth) ss 40, 43, 44, 204, 309, 309(2) Income Tax Assessment Act 1936 (Cth) s 177 Taxation Administration Act 1953 (Cth) s 255-45

Cases cited: Battenberg v Restrom (2006) 149 FCR 128 Deputy Commissioner of Taxation v Barnes (2008) 70 ATR 776 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Equititrust Ltd v Bosiljevac [2007] FCA 323 Ginnane v Diners Club Ltd (1993) 42 FCR 90 Re Mendonca; Ex Parte Federal Commissioner of Taxation (1969) 15 FLR 256 Re Meredith; Ex parte Commonwealth Bank of Australia (1992) 38 FCR 467 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Re Thai; Ex parte Commissioner of Taxation (1994) 50 FCR 127 Re Trimbole; Ex parte Deputy Commissioner of Taxation (1984) 4 FCR 586