Seller v Deputy Commissioner of Taxation [2011] FCA 865

FEDERAL COURT OF AUSTRALIA

Seller v Deputy Commissioner of Taxation [2011] FCA 865 Citation: Seller v Deputy Commissioner of Taxation [2011] FCA 865

Parties: ROSS EDWARD SELLER v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 716 of 2011

Judge: FLICK J

Date of judgment: 3 August 2011

Catchwords: BANKRUPTCY – application to have bankruptcy notice set aside – abuse of process – application for extension of time for compliance – no power to extend time – no question of discretion arising PRACTICE AND PROCEDURE – need to ensure contents of affidavit factually correct – failure to take steps to ensure facts correct

Legislation: Bankruptcy Act 1966 (Cth) ss 40(1)(g), 41, 45(1), 306 Bankruptcy Regulations reg 4.02(1) Federal Court of Australia Act 1976 (Cth) ss 32, 33, 45(1) Income Tax Assessment Act 1936 (Cth) s 177 Taxation Administration Act 1953 (Cth) ss 14ZZM, 14ZZR

Cases cited: American Express International Inc v Held [1999] FCA 321, 87 FCR 583, cited Baker, Re; Ex parte Baker v Staples (Unreported, Federal Court of Australia, Kiefel J, 4 September 1995), cited Bayne v Baillieu; Bayne v Riggall (1908) 6 CLR 382, cited Bendigo Bank v Williams [2000] FCA 482, 98 FCR 377, cited Briggs, Re; Ex parte Briggs v Deputy Commissioner of Taxation (WA) (1986) 12 FCR 310, referred to Brunninghausen v Glavanics [1998] FCA 230, cited Byron v Southern Star Group Pty Ltd (1997) 73 FCR 264, referred to Cavoli v Etl [2007] FCA 1191, cited Clyne v Deputy Commissioner of Taxation (NSW) (No 3) (1982) 82 ATC 4484, considered Clyne v Deputy Commissioner of Taxation (NSW) (No 4) (1982) 66 FLR 301, considered Clyne v Deputy Commissioner of Taxation (NSW) (1982) 69 FLR 1, considered Clyne v Deputy Commissioner of Taxation (NSW) (No 4) (1982) 43 ALR 342, considered Clyne v Deputy Commissioner of Taxation (NSW) (1983) 48 ALR 545, cited Commonwealth Bank of Australia v Horvath [1999] FCA 143, cited Conway v Jackson [2001] FCA 230, 107 FCR 201, considered Coshott v Barry [2009] FCA 1521, 113 ALD 358, referred to Cummings v Claremont Petroleum NL (1996) 185 CLR 124, cited Cywinski v Deputy Commissioner of Taxation [1990] VR 193, cited Dalco, Re; Ex parte Dalco v Deputy Commissioner of Taxation (1986) 67 ALR 605, referred to Davidova v Murphy [2009] FCA 601, cited Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168, cited F J Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 263, cited Federal Commissioner of Taxation v Mackey (1982) 64 FLR 432, cited Geard, Re; Ex parte Reid (Unreported, Federal Court of Australia, Sheppard J, 11 February 1994), cited James v Abrahams (1981) 51 FLR 16, cited Killoran v Duncan [1999] FCA 1574, considered Kleinwort Benson Australia Limited v Crowl (1988) 165 CLR 71, cited Lentini, Re; Ex parte Lentini v CSR Limited (1991) 29 FCR 363, referred to Maxwell-Smith v S & E Hall Pty Ltd [2006] FCA 825, 233 ALR 81, cited McCallum v Commissioner of Taxation (1997) 75 FCR 458, cited O'Loughlin v Glenmont Investments Pty Ltd [2001] FCA 925, 191 ALR 336, cited Rankine v Lord [2011] FCA 478, 121 ALD 258, considered Rixon v Bryett [2001] FCA 963, 112 FCR 295, cited Scerri, Re (1998) 82 FCR 146, cited Shephard v Chiquita Brands (South Pacific) Ltd [2004] FCAFC 76, referred to Slack v Bottoms English Solicitors [2002] FCA 1445, cited Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119, referred to Sterling, Re; Ex Parte Esanda (1980) 44 FLR 125, referred to Taylor, Re; Ex parte Deputy Commissioner of Taxation (1983) 74 FLR 377, cited Watts v Adelaide Bank Ltd [2009] FCA 420, referred to Emmett, Justice A, 'Practical Litigation in the Federal Court of Australia: Affidavits' (2001) 20 Australian Bar Review 28 Gumley, W. and Wyatt, K, 'Are the Commissioner's Debt Recovery Powers Excessive?' (1996) 25 Australian Tax Review 186