Singh v Deputy Commissioner of Taxation [2011] FCA 889

FEDERAL COURT OF AUSTRALIA

Singh v Deputy Commissioner of Taxation [2011] FCA 889 Citation: Singh v Deputy Commissioner of Taxation [2011] FCA 889

Appeal from: Deputy Commissioner of Taxation v Singh [2010] FMCA 849

Parties: PREM JEET KAUR SINGH v DEPUTY COMMISSIONER OF TAXATION

File number: NSD 1604 of 2010

Judge: COLLIER J

Date of judgment: 8 August 2011

Catchwords: BANKRUPTCY – appeal from decision of Federal Magistrate – sequestration order made against estate of appellant – whether Federal Magistrate should have dismissed creditor's petition for "other sufficient cause" within meaning of s 52(2)(b) Bankruptcy Act 1966 (Cth) – whether all documentation had been served on appellant by petitioning creditor – whether Federal Magistrate erred in failing to take into consideration damages claim of appellant in State Courts – whether claim in State Courts was likely to succeed – whether procedural fairness – whether hearing of appeal should be adjourned pending determination of other proceedings filed in the Federal Court – whether Federal Magistrate was justified in concluding that appellant was insolvent – whether Federal Magistrate erred in refusing to adjourn proceedings before his Honour

Legislation: Bankruptcy Act 1966 (Cth) s 52

Cases cited: Aon Risk Services Australia Ltd v Australian National University [2009] HCA 27; (2009) 258 ALR 14 cited Deputy Commissioner of Taxation v Singh [2010] FMCA 849 cited Goldberg v Morrow [2004] FCA 1490 cited ICM Agriculture Pty Ltd v Young (2009) 260 ALR 515 cited Jordan v Smart [1961] NSWR 735 cited Singh v Ginelle Pty Ltd [2010] NSWCA 310 cited Singh v Super City Home Loans Pty Ltd [2011] FCA 646 cited Thornberry v R (1995) 69 ALJR 777 cited Totev v Sfar (2009) 260 ALR 515; [2008] FCAFC 35 cited