Nugawela v Deputy Commissioner of Taxation [2016] FCA 578

FEDERAL COURT OF AUSTRALIA

Nugawela v Deputy Commissioner of Taxation [2016] FCA 578 File number: WAD 81 of 2016

Judge: MCKERRACHER J

Date of judgment: 25 May 2016

Catchwords: BANKRUPTCY - application to set aside bankruptcy notice – whether original application to set aside bankruptcy notice was made within the period of compliance – whether there is an inconsistency between the Bankruptcy Act 1966 (Cth), Bankruptcy Rules 2005 (Cth) and Federal Court Rules 2011 (Cth) as to when an application to set aside a bankruptcy notice must be filed – whether it is sufficient for an application to set aside a bankruptcy notice to be lodged at 'the last moment' of the day fixed for compliance – whether power to dispense with compliance of the rules under r 1.34 of the Federal Court Rules 2011 (Cth) – whether power to extend time for compliance under r 1.39 of the Federal Court Rules 2011 (Cth) - whether it is open to the applicant as a matter of law to rely on the matters now sought to be raised

Legislation: Bankruptcy Act 1966 (Cth) ss 40(1)(g), 41(7) Federal Court of Australia Act 1976 (Cth) ss 35A(1)(h), 59 Federal Court (Bankruptcy) Rules 2005 (Cth) rr 2.01(a), 3.02(2), 3.02(3), 3.11 Federal Court Rules 2011 (Cth) rr 1.32, 1.34, 1.39, 1.40, 2.21(1)(d), 2.23, 2.24, 2.25, 2.26, 2.27, 2.29, 2.29, 2.32(2) Taxation Administration Act 1953 (Cth) s 14ZZM

Cases cited: Brennan v McGuire [2015] FCCA 665 Bryant v Commonwealth Bank of Australia (1994) 217 ALR 251 Charlton v CNH Capital Australia Pty Ltd [2013] FMCA 232 Re Daunt; ex parte McIntyre (1905) 5 SR (NSW) 533 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2009) 237 CLR 473 Deputy Commissioner of Taxation v Cumins [No 5] [2008] FCA 794 Deputy Commissioner of Taxation v Nugawela [2015] WASC 468 Deputy Commissioner of Taxation v Wilson [2016] WADC 60 Johnston v Vintage Developments Pty Limited (ACN 067 567 006) [2006] FCAFC 171 Liascos v Anastasopoulos [2013] FCCA 2239 Re Maud (1891) 8 Morr 144 Patane v Asteron Life Ltd [2004] FCA 232 Re Prow; Ex parte Dalgety Farmers Ltd (1985) 5 FCR 233 Purden Pty Ltd v Registrar in Bankruptcy (1982) 64 FLR 306 Russell v Polites Investments Pty Ltd [2012] FCA 11 Re Schmidt; Ex parte Angelwood Pty Ltd (1967) 13 FLR 111 Sibonna Nominees Pty Ltd & Anor v Vouzas [2014] FCCA 224 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274