Zeqaj v Deputy Commissioner of Taxation [2020] FCA 1270

FEDERAL COURT OF AUSTRALIA

Zeqaj v Deputy Commissioner of Taxation [2020] FCA 1270 Appeal from: Deputy Commissioner of Taxation v Zeqaj [2019] FCCA 2740

File number: VID 1100 of 2019

Judge: STEWARD J

Date of judgment: 4 September 2020

Catchwords: BANKRUPTCY – appeal from judgment of the Federal Circuit Court making a sequestration order against the appellant pursuant to s. 43 of the Bankruptcy Act 1966 (Cth.) – where sequestration order based on default judgment debt that was unsuccessfully sought to be set aside by the appellant in proceedings in the Supreme Court of Victoria – where judgment debt based on amended assessments already objected to by the appellant and upheld by the Administrative Appeals Tribunal – whether the learned primary judge erred in making a sequestration order

Legislation: Administrative Appeals Tribunal Act 1975 (Cth.) s. 44 Bankruptcy Act 1966 (Cth.) ss. 41, 43, 52 Bankruptcy Regulations 1996 (Cth.) reg. 16.01 Charter of Human Rights and Responsibilities Act 2006 (Vic.) s. 9 Commonwealth of Australia Constitution Act 1900 (Imp.) 63 & 64 Vict., c. 12, s. 9, paras. 51(ii) and (xii), s. 80 Imperial Acts Application Act 1980 (Vic.) ss. 3, 8 Income Tax Assessment Act 1936 (Cth.) ss. 6, 175 Income Tax Assessment Act 1997 (Cth.) Pt. 3-1 Judiciary Act 1903 (Cth.) s. 39B Magna Carta 1215 Chs. 39, 40 Magna Carta 1297 Ch. 29 Taxation Administration Act 1953 (Cth.) ss. 14ZZK, 14ZZM, Sch. 1, ss. 260-5, 350-10 International Covenant on Civil and Political Rights, opened for signature 16 December 1966, 999 UNTS 171 (entered into force 23 March 1976) Art. 14 Universal Declaration of Human Rights, GA Res 217A (III), UN GAOR, UN Doc A/810 (10 December 1948) Art. 11