Re Boxshall, M.G. v. Deputy Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 58
The petition was not regularly presented because it was not signed by the petitioner in the presence of a witness as required by the Bankruptcy Act 1966 and Bankruptcy Rules; Regulation 62 of the Income Tax Regulations does not override this requirement.
- Parties
- Judgment Debtor: Maxwell Garrett Boxshall; Petitioning Creditor: Deputy Commissioner of Taxation of the Commonwealth of Australia
- Jurisdiction
- Australia
- Judgment Date
- 11 February 1988
- Procedural Posture
- Bankruptcy Petition / Hearing of Petition
- Outcome
- Petition dismissed
- Legal Topics
- Execution of Creditor's Petition, Signing Requirements, Attestation, Interaction Between Regulations and Statutes
Case Brief
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Parties
Maxwell Garrett Boxshall
Judgment Debtor
Deputy Commissioner of Taxation of the Commonwealth of Australia
Petitioning Creditor
Procedural Posture
Bankruptcy Petition / Hearing of Petition
Legal Issues
- 1 Whether the bankruptcy petition was validly signed in accordance with the Bankruptcy Act 1966 and Bankruptcy Rules
- 2 Whether Regulation 62 of the Income Tax Regulations overrides or alters the statutory signature requirements of the Bankruptcy Act
Ratio Decidendi
The petition was not regularly presented because it was not signed by the petitioner in the presence of a witness as required by the Bankruptcy Act 1966 and Bankruptcy Rules; Regulation 62 of the Income Tax Regulations does not override this requirement.
Court Disposition
Petition dismissed
Orders
- Order that the petition be dismissed
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