Nugawela v Deputy Commissioner of Taxation (No 2) [2018] FCA 1732

FEDERAL COURT OF AUSTRALIA

Nugawela v Deputy Commissioner of Taxation (No 2) [2018] FCA 1732

Appeal from: Deputy Commissioner of Taxation v Nugawela (No 2) [2017] FCCA 1999

File number: WAD 434 of 2017

Judge: BARKER J

Date of judgment: 13 November 2018

Catchwords: BANKRUPTCY AND INSOLVENCY – appeal from orders of the Federal Circuit Court of Australia – where primary judge dismissed applications for an adjournment, for a stay of the proceedings and for review of a sequestration order – where primary judge set aside a notice to produce – where application in this Court to stay the sequestration order and proceedings pending the determination of this appeal previously dismissed – where application to reopen appeal allowed – whether primary judge erred in refusing to grant an adjournment – whether primary judge erred in dealing with the notice to produce – whether primary judge erred by accepting respondent's legal breach – whether primary judge erred in approach to de novo hearing – whether primary judge gave unfair weight to submissions and declarations of the Deputy Commissioner of Taxation – whether the primary judge demonstrated a reasonable apprehension of or actual bias – whether primary judge erred in extemporaneously dismissing application – whether primary judge failed to give adequate reasons – whether primary judge erred by basing decision on a lack of evidence – appeal dismissed

Legislation: Bankruptcy Act 1966 (Cth)

Cases cited: House v The King (1936) 55 CLR 499; [1936] HCA 40 Nugawela v Deputy Commissioner of Taxation [2017] FCA 897

Date of hearing: 28 September 2018 and 5 November 2018

Registry: Western Australia