Re Kassab, A. v. Ex parte Deputy Commissioner of Taxation for the Commonwealth of Australia [1994] FCA 973

Re Kassab, A. v. Ex parte Deputy Commissioner of Taxation for the Commonwealth of Australia [1994] FCA 973

Proof of service in accordance with s 214(1) of the Income Tax Assessment Act 1936 does not amount to evidence upon which the court may be satisfied of service of the creditor's petition under s 52(1)(b) of the Bankruptcy Act 1966. Service must be effected as prescribed by the Bankruptcy Act 1966 and Bankruptcy Rules unless Parliament clearly states otherwise.

Parties
Judgment Debtor: Abdullah Kassab; Petitioning Creditor: Deputy Commissioner of Taxation of the Commonwealth of Australia
Jurisdiction
Australia
Judgment Date
13 December 1994
Procedural Posture
Special Case Stated (bankruptcy) / Full Court Consideration of Special Case
Outcome
Special case answered 'No'. Petition referred to single judge.
Legal Topics
Service of Creditor's Petition, Statutory Interpretation, Substituted Service, Conflict Between Statutes
Bankruptcy Taxation Law Service of Creditor's Petition Statutory Interpretation Substituted Service Conflict Between Statutes

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Parties

Abdullah Kassab

Judgment Debtor

Deputy Commissioner of Taxation of the Commonwealth of Australia

Petitioning Creditor

Procedural Posture

Special Case Stated (bankruptcy) / Full Court Consideration of Special Case

Legal Issues

  1. 1 Whether service of a creditor's petition in bankruptcy by the Deputy Commissioner of Taxation can be effected by post under s 214(1) of the Income Tax Assessment Act 1936, rather than strictly in accordance with the Bankruptcy Act 1966 and Bankruptcy Rules.

Ratio Decidendi

Proof of service in accordance with s 214(1) of the Income Tax Assessment Act 1936 does not amount to evidence upon which the court may be satisfied of service of the creditor's petition under s 52(1)(b) of the Bankruptcy Act 1966. Service must be effected as prescribed by the Bankruptcy Act 1966 and Bankruptcy Rules unless Parliament clearly states otherwise.

Court Disposition

Special case answered 'No'. Petition referred to single judge.

Orders

  • The question stated in the special case be answered 'No'.
  • The petition be referred to a single judge of the Court.