Madden, A.W. v Madden, J.L. & Anor [1995] FCA 297

Madden, A.W. v Madden, J.L. & Anor [1995] FCA 297

The applicant's claims regarding the assessment are conclusively precluded by ss 175 and 177(1) of the Income Tax Assessment Act 1936, the assessment being made bona fide, and any challenge or damages claim is property of the bankrupt's estate vested in the trustee, so cannot be maintained by the applicant; further, the claims are hopeless or frivolous and bound to fail.

Parties
Applicant: Alexander William Madden; First Respondent: Joan Lilian Madden; Second Respondent: Commissioner of Taxation; Third Respondent: Official Trustee in Bankruptcy
Jurisdiction
Australia
Judgment Date
09 May 1995
Procedural Posture
Summary Dismissal Application / Judgment on Application to Dismiss Proceeding
Outcome
Application dismissed with costs.
Legal Topics
Summary Dismissal, Income Tax Assessment, Misfeasance in Public Office, Bankruptcy Action by Bankrupt, Dismissal Frivolous or Vexatious Claims
Procedure Bankruptcy Taxation Law Summary Dismissal Income Tax Assessment Misfeasance in Public Office Bankruptcy Action by Bankrupt Dismissal Frivolous or Vexatious Claims

Case Brief

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Parties

Alexander William Madden

Applicant

Joan Lilian Madden

First Respondent

Commissioner of Taxation

Second Respondent

Official Trustee in Bankruptcy

Third Respondent

Procedural Posture

Summary Dismissal Application / Judgment on Application to Dismiss Proceeding

Legal Issues

  1. 1 Whether the applicant's claims regarding the income tax assessment are maintainable in light of ss 175 and 177 of the Income Tax Assessment Act 1936 and the Hickman principle
  2. 2 Whether a bankrupt can maintain a claim to set aside an assessment or for damages for misfeasance in public office
  3. 3 Whether the applicant can challenge the trustee's refusal to commence proceedings under s 178 of the Bankruptcy Act 1966

Ratio Decidendi

The applicant's claims regarding the assessment are conclusively precluded by ss 175 and 177(1) of the Income Tax Assessment Act 1936, the assessment being made bona fide, and any challenge or damages claim is property of the bankrupt's estate vested in the trustee, so cannot be maintained by the applicant; further, the claims are hopeless or frivolous and bound to fail.

Court Disposition

Application dismissed with costs.

Orders

  • The application be dismissed.
  • The applicant pay the costs of the second respondent and of the third respondent.