Commissioner of Taxation v. Dalco, J.T. [1987] FCA 368

Commissioner of Taxation v. Dalco, J.T. [1987] FCA 368

The application for particulars must be refused as George’s case remains authority that such particulars are not ordered in cases involving assessments pursuant to s. 167 of the Income Tax Assessment Act 1936. Bailey’s case did not overrule George’s case and is distinguishable on its facts.

Parties
Debtor/applicant: Jeffrey Thomas Dalco; Petitioning Creditor/respondent: Deputy Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
01 April 1987
Procedural Posture
Bankruptcy Application / Application for Particulars in Bankruptcy Proceedings
Outcome
Application for particulars refused
Legal Topics
Income Tax Assessments, Application for Particulars, Stay of Bankruptcy Proceedings
Bankruptcy Taxation Law Income Tax Assessments Application for Particulars Stay of Bankruptcy Proceedings

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Parties

Jeffrey Thomas Dalco

Debtor/applicant

Deputy Commissioner of Taxation

Petitioning Creditor/respondent

Procedural Posture

Bankruptcy Application / Application for Particulars in Bankruptcy Proceedings

Legal Issues

  1. 1 Whether the debtor is entitled to particulars of the basis of income tax assessments under s. 167 of the Income Tax Assessment Act 1936 in bankruptcy proceedings
  2. 2 Whether pending appeals against tax assessments justify dismissal or stay of the bankruptcy petition

Ratio Decidendi

The application for particulars must be refused as George’s case remains authority that such particulars are not ordered in cases involving assessments pursuant to s. 167 of the Income Tax Assessment Act 1936. Bailey’s case did not overrule George’s case and is distinguishable on its facts.

Court Disposition

Application for particulars refused

Orders

  • Application for particulars of assessments is refused