Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Parr [2022] FCA 156 File number: WAD 14 of 2018
Judgment of: BANKS-SMITH J
Date of judgment: 28 February 2022
Catchwords: REAL PROPERTY - whether transfers of property voidable under s 89(1) of the Property Law Act 1969 (WA) as an alienation of property with the intent to defraud creditors - whether intent to defraud to be inferred - where transfers occurred after communications about examination into taxation affairs and an interview with Australian Taxation Office officers - where transfers to family members by way of 'gift of love' - whether applicant prejudiced - declarations made that transfers void
Legislation: Bankruptcy Act 1966 (Cth) s 121 Income Tax Assessment Act 1997 (Cth) s 5-5 Taxation Administration Act 1953 (Cth) ss 14ZZM, 14ZZR, Schedule 1 (Collection and recovery of income tax and other liabilities) ss 255-1, 255-5, 350-10 Conveyancing Act 1919 (NSW) s 37A Property Law Act 1969 (WA) s 89
Cases cited: ACN 078 272 867 Pty Ltd (in liq) (formerly Advance Finances Pty Ltd) v Binetter, in the matter of ACN 078 272 867 Pty Ltd (in liq) (formerly Advance Finances Pty Ltd) [2018] FCA 952 Barton v Deputy Commissioner of Taxation (Cth) (1974) 131 CLR 370 Cannane v J Cannane Pty Ltd (in liq) (1998) 192 CLR 557 Commissioner of Taxation v Oswal (No 6) [2016] FCA 762 Commissioner of Taxation v Oswal [2012] FCA 1507 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 F.Y.D Investments Pty Ltd v Promptair Pty Ltd [2017] FCA 1097 Frigger v Trenfield (No 7) [2020] FCA 1740 Israel Discount Bank Limited v ACN 078 272 867 Pty Ltd (in liq) (formerly Advance Finances Pty Ltd) [2019] FCAFC 90 Hicks v Minister for Immigration & Multicultural & Indigenous Affairs [2003] FCA 757 Marcolongo v Chen [2011] HCA 3; (2011) 242 CLR 546 Payne v Parker [1976] 1 NSWLR 191 Royal v El Ali [2016] FCA 782 Trustees of the Property of Cummins (a bankrupt) v Cummins [2006] HCA 6; (2006) 227 CLR 278 Westpac Banking Corporation v The Bell Group Ltd (in liq) [No 3] [2012] WASCA 157; (2012) 44 WAR 1 Zreika v Royal [2019] FCAFC 82; (2019) 271 FCR 65
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