Atkinson v Commissioner of Taxation [2014] FCA 1217

Atkinson v Commissioner of Taxation [2014] FCA 1217

The statement of account issued by the ATO is not a bill of exchange as defined in s 8(1) of the Bills of Exchange Act 1909 (Cth); writing or stamping on it does not convert it into a bill of exchange, nor does delivering it to the ATO discharge the applicants' indebtedness; therefore, the applicants' claims are misconceived and must be dismissed.

Jurisdiction
Australia
Judgment Date
14 November 2014
Procedural Posture
Civil / Final Judgment
Outcome
Application dismissed with costs.
Legal Topics
['bills of Exchange' 'discharge of Debt' 'vexatious Proceedings']
['tax Law' 'commercial Law' 'litigation'] ['bills of Exchange' 'discharge of Debt' 'vexatious Proceedings']

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Procedural Posture

Civil / Final Judgment

Legal Issues

  1. 1 ["Whether the applicants' debt to the Commissioner of Taxation has been discharged by operation of the Bills of Exchange Act 1909 (Cth)" "Whether the applicants are entitled to damages under default and liability clauses after purported 'presentment' and 'default'" 'Whether filling up and stamping a statement of account constitutes a valid bill of exchange under the Act']

Ratio Decidendi

The statement of account issued by the ATO is not a bill of exchange as defined in s 8(1) of the Bills of Exchange Act 1909 (Cth); writing or stamping on it does not convert it into a bill of exchange, nor does delivering it to the ATO discharge the applicants' indebtedness; therefore, the applicants' claims are misconceived and must be dismissed.

Court Disposition

Application dismissed with costs.

Orders

  • ['The originating application is dismissed.' "The applicants pay the respondent's costs as agreed or taxed."]