Garrett v The Commissioner of Taxation [2015] FCA 665

FEDERAL COURT OF AUSTRALIA

Garrett v The Commissioner of Taxation [2015] FCA 665 Citation: Garrett v The Commissioner of Taxation [2015] FCA 665

Parties: ANDREW MORTON GARRETT v THE COMMISSIONER OF TAXATION AND OTHERS NAMED IN THE SCHEDULE

File number: VID 129 of 2015

Judge: KENNY J

Date of judgment: 2 JULY 2015

Catchwords: BANKRUPTCY AND INSOLVENCY – Application to institute appeal proceeding commenced prior to bankruptcy – whether stayed as "action" under s 60(2) of Bankruptcy Act 1966 (Cth) – whether action in respect of a "personal injury or wrong" under s 60(4) Bankruptcy Act 1966 (Cth)

Legislation: Federal Court of Australia Act 1976 (Cth) Bankruptcy Act 1966 (Cth) Human Rights and Equal Opportunity Commission Act 1986 (Cth) Charter of Human Rights and Responsibilities Act 2006 (Vic) Administrative Appeals Tribunal Act 1975 (Cth) Judiciary Act 1903 (Cth)

Cases cited: Cummings v Claremont Petroleum NL [1996] HCA 19; 185 CLR 124 Duckworth v Water Corporation [2012] WASC 30; 261 FLR 185 Griffiths v Civil Aviation Authority (1996) 67 FCR 301 Pelechowski v NSW Land v Housing Commission [2000] FCA 233 Re Lofthouse [2001] FCA 25; 107 FCR 151 Owens v Comlaw [2006] VSCA 151; 201 FLR 275 Daemar v Industrial Commission of New South Wales (1988) 12 NSWLR 45 Momcilovic v The Queen [2011] HCA 34; 245 CLR 1 Merry v The Queen (1997) 13 VLR 264 John v Neiman Holdings Pty Ltd (1986) 84 FLR 84 Fletcher v Westpac [2012] WASCA 154 Want v Moss (1889) 10 LR (NSW) 274 Sarkis v Moussa [2012] NSWCA 136; 262 FLR 359 Farah Constructions Pty Ltd v Say-Dee Pty Ltd (2007) 230 CLR 89 Woodridge v Minister for Land and Water Conservation (NSW) [2002] FCA 1109; 122 FCR 190 Re Brashs Pty Ltd (1994) 15 ACSR 477 Re York Street Mezzanine Pty Ltd (in liq) [2007] FCA 922; 162 FCR 358 Cox v Journeaux (No 2) (1935) 52 CLR 713 Faulkner v Bluett (1981) 52 FLR 115 Garrett v Commissioner of Taxation [2015] FCA 117 Bryant v Commonwealth Bank of Australia (1997) 75 FCR 545