Guss v Deputy Commissioner of Taxation [2015] FCA 841

FEDERAL COURT OF AUSTRALIA

Guss v Deputy Commissioner of Taxation [2015] FCA 841 Citation: Guss v Deputy Commissioner of Taxation [2015] FCA 841

Appeal from: Guss v Deputy Commissioner of Taxation [2014] FCCA 1789

Parties: ANTONY DAVID GUSS v DEPUTY COMMISSIONER OF TAXATION

File number: VID 475 of 2014

Judge: BEACH J

Date of judgment: 14 August 2015

Catchwords: BANKRUPTCY AND INSOLVENCY– appeal from Federal Circuit Court – appeal against dismissal of application for review of sequestration order – alleged irregularity of Magistrates' Court judgment concerning judgment debt – whether Court should go behind the judgment – warrant to seize property – return of warrant unsatisfied – act of bankruptcy – separate Running Balance Account deficit debt – whether owing – appeal dismissed

Legislation: Acts Interpretation Act 1901 (Cth) s 29 Bankruptcy Act 1966 (Cth) ss 40(1), 44(1), 52(1) and (2) Corporations Act 2001 (Cth) s 588FGB Evidence Act 1995 (Cth) ss 69(3), 160(1) Federal Court of Australia Act 1976 (Cth) s 25(1AA)(a) Income Tax Assessment Act 1936 (Cth) ss 222AGA, 222AGB, 222AHA, 222APB, 222APC, 222APE, 222API Limitation of Actions Act 1958 (Vic) ss 3(1), 3(7), 5(4), 5(5), 5(7) Magistrates' Court Act 1989 (Vic) ss 3, 73, 74 Magistrates' Court Civil Procedure Rules 1999 (Vic) Magistrates' Court General Civil Procedure Rules 2010 (Vic) O 68, r 68.10 Sheriff Act 2009 (Vic) s 13 Supreme Court (General Civil Procedure) Rules 2005 (Vic) r 68.02(1) Taxation Administration Act 1953 (Cth) ss 8AAZA, 8AAZC, 8AAZH(1), 8AAZI, div 12 sch 1, subs 16-70(1) sch 1, ss 250-10 and 255-1 sch 1