Bertram v Naudi (No 2) [2024] FCA 1239

FEDERAL COURT OF AUSTRALIA Bertram v Naudi (No 2) [2024] FCA 1239 File number(s):

Judgment of: O'SULLIVAN J

Date of judgment: 25 October 2024

Catchwords: BANKRUPTCY — application by bankrupt for three contribution assessments to be set aside on the basis that they are void or invalid — where applicant is a discharged bankrupt — where the Trustee found the bankrupt received a benefit in the form of payment of legal services within the meaning of s 139L(1)(a)(v) of the Bankruptcy Act (1966) (Cth) — whether the applicant received a benefit within the meaning of s 136 of the Fringe Benefits Tax Assessment Act (Cth) — whether the Trustee erred in law and/or fact in concluding the applicant received a benefit and thereby income for the purposes of ss 139L(1)(a)(v) of the Act — whether the Trustee erred in law and/or in fact in concluding in the alternative that the bankrupt received the value of a loan for the purposes of s 139L(1)(a)(vi) of the Act — whether the Trustee was satisfied for the purposes of s 139W(2) of the Act that the income that was derived by the bankrupt during the relevant period was greater or less than the amount of that income as assessed by the last preceding assessment in respect of that period — where the Trustee cross-claims for the amounts due under the three contribution assessment periods — where the Trustee disregarded information provided by the applicant pursuant to s 139X of the Act — where information provided by the applicant was false — where other information provided by the applicant was incorrect — application dismissed — judgment for the respondent on its cross claim.

Administrative Appeals Tribunal Act 1975 (Cth), s 44 Legislation: Bankruptcy Act 1966 (Cth), ss 81, 139L(1)(a)(v) & (vi), 139W, 139W(1), (2) & (4), 139X, 139Z, 139ZA, 139ZF, 149, 149J, Schedule 2 Fringe Benefits Tax Assessments Act 1986 (Cth), ss 45, 50, 136 Insolvency Practice Rules (Bankruptcy) 2016 (Cth)