Farrugia, Re Alfred Taxation, Ex parte Deputy Comm. of [1988] FCA 304

Farrugia, Re Alfred Taxation, Ex parte Deputy Comm. of [1988] FCA 304

A bankruptcy notice is not rendered defective solely because the interest claimed is calculated to a date prior to the issue of the notice and the notice does not expressly abandon or waive any claim for interest accruing after that date. The statutory requirement of clear and accurate specification of the sum to be paid is satisfied without express abandonment of further interest.

Parties
Debtor: Alfred Farrugia; Petitioning Creditor: Deputy Commissioner of Taxation
Jurisdiction
Australia
Judgment Date
04 July 1988
Procedural Posture
Bankruptcy Stated Case / Determination of Validity of Bankruptcy Notice Prior to Hearing on Sequestration Petition
Outcome
The bankruptcy notice is not defective for claiming interest to a date prior to issue without abandonment of later interest.
Legal Topics
Bankruptcy Notice Validity, Interest Calculation on Judgment Debt
Bankruptcy Bankruptcy Notice Validity Interest Calculation on Judgment Debt

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Parties

Alfred Farrugia

Debtor

Deputy Commissioner of Taxation

Petitioning Creditor

Procedural Posture

Bankruptcy Stated Case / Determination of Validity of Bankruptcy Notice Prior to Hearing on Sequestration Petition

Legal Issues

  1. 1 Is a bankruptcy notice defective solely because it claims interest to a date before issue but does not expressly abandon any claim for later-accruing interest?

Ratio Decidendi

A bankruptcy notice is not rendered defective solely because the interest claimed is calculated to a date prior to the issue of the notice and the notice does not expressly abandon or waive any claim for interest accruing after that date. The statutory requirement of clear and accurate specification of the sum to be paid is satisfied without express abandonment of further interest.

Court Disposition

The bankruptcy notice is not defective for claiming interest to a date prior to issue without abandonment of later interest.

Orders

  • No order for costs with respect to the stated case.