Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Cranswick (No 2) [2010] FCA 1155 Citation: Deputy Commissioner of Taxation v Cranswick (No 2) [2010] FCA 1155
Parties: DEPUTY COMMISSIONER OF TAXATION v ANDREW NOEL CRANSWICK
File number: WAD 223 of 2009
Judge: MCKERRACHER J
Date of judgment: 27 October 2010
Catchwords: BANKRUPTCY AND INSOLVENCY – creditor's petition - where taxpayer has left Australia and remained out of Australia - whether debt was due and payable as at the date of the act of bankruptcy - application of s 204 of the Income Tax Assessment Act 1936 (Cth) Held: sequestration order made
Legislation: Bankruptcy Act 1966 (Cth) ss 40, 43, 44 Income Tax Assessment Act 1936 (Cth) ss 177, 204 Taxation Administration Act 1953 (Cth) s 255-45
Cases cited: Andrew v Zant Pty Ltd (2004) 213 ALR 812 Andrews, Re; Manning, Ex p (1966) 8 FLR 56 Barton v Deputy Federal Commissioner of Taxation (1974) 131 CLR 370 Chen v Marcolongo (2009) 260 ALR 353 Clyne v Deputy Commission of Taxation (1981) 150 CLR 1 Ex parte Coates; Re Skelton (1877) 5 Ch D 979 Commissioner of State Taxation (WA) v Pollock (1993) 11 WAR 64 Dean v QUF Industries Ltd (1981) 51 FLR 317 Deputy Commissioner of Taxation v Wachjo (2005) 59 ATR 253 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v Cranswick [2010] FCA 891 Ebner v Official Trustee in Bankruptcy (1999) 91 FCR 353 Edge Technology Pty Ltd v Wang [2000] FCA 1586 FJ Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 Green v Schneller (2001) 189 ALR 464 Mendonca, Re; Commissioner of Taxation, Ex p (1969) 15 FLR 256 Moss v Smith (1808) 1 Camp 489 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Re Tait; Ex parte Commissioner of Taxation (1996) 65 FCR 592 Re Taylor; Ex parte Natwest Australia Bank Limited (1992) 37 FCR 194 Taylor v Commissioner of Taxation (1987) 16 FCR 212 Re Thai; Ex parte Commissioner of Taxation (1994) 50 FCR 127
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