Whiteman v Deputy Commissioner of Taxation (No 2) [2022] FCA 1037

Federal Court of Australia

Whiteman v Deputy Commissioner of Taxation (No 2) [2022] FCA 1037 Appeal from: Deputy Commissioner of Taxation; in the matter of Whiteman v Whiteman [2021] FedCFamC2G 131

File number(s): VID 621 of 2021

Judgment of: WHEELAHAN J

Date of judgment: 5 September 2022

Catchwords: BANKRUPTCY – costs of appeal – where the appellant was unsuccessful in an appeal from a review of the making of a sequestration order – whether the costs of the appeal should be paid by the appellant personally, or out of the appellant's bankrupt estate – costs ordered to be paid out of the appellant's estate

Legislation: Bankruptcy Act 1966 (Cth) section 109(1)(a)

Cases cited: Culleton v Balwyn Nominees Pty Ltd (No 2) [2017] FCAFC 12 Whiteman v Deputy Commissioner of Taxation [2022] FCA 975

Division: General Division

Registry: Victoria

National Practice Area: Commercial and Corporations

Sub-area: General and Personal Insolvency

Number of paragraphs: 2

Date of last submission/s: 24 August 2022

Date of hearing: Determined on the papers

Counsel for the Appellant: Mr L Wirth (pro bono)

Counsel for the Respondent: Mr S Linden

Counsel for the Respondent: MinterEllison

ORDERS VID 621 of 2021

BETWEEN: PHILIP WHITEMAN Appellant

AND: DEPUTY COMMISSIONER OF TAXATION Respondent

order made by: WHEELAHAN J DATE OF ORDER: 5 September 2022

THE COURT ORDERS THAT:

1. The respondent's costs of the appeal, including reserved costs, are to be taxed and paid out of the estate of the appellant in accordance with s 109(1)(a) of the Bankruptcy Act 1966 (Cth). Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.