Riggs, C. v. Deputy Commissioner of Taxation [1986] FCA 5

Riggs, C. v. Deputy Commissioner of Taxation [1986] FCA 5

The affidavit verifying the petition, supported by evidence of a business recordkeeping system in the Australian Taxation Office, is admissible under s.7E of the Evidence Act 1905 to prove that the debt remains unpaid; therefore, proof that the debt is still owing is sufficient for the purposes of s.52(1) of the Bankruptcy Act 1966.

Parties
Debtor: Cedric Riggs; Creditor: The Deputy Commissioner of Taxation for the State of Western Australia
Jurisdiction
Australia
Judgment Date
14 January 1986
Procedural Posture
Creditor's Bankruptcy Petition / Final Hearing
Outcome
sequestration order granted against the estate of the debtor; debtor to pay creditor's costs
Legal Topics
Creditor's Petition, Affidavit Evidence, Hearsay, Recordkeeping, Sequestration Order
Bankruptcy Creditor's Petition Affidavit Evidence Hearsay Recordkeeping Sequestration Order

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Parties

Cedric Riggs

Debtor

The Deputy Commissioner of Taxation for the State of Western Australia

Creditor

Procedural Posture

Creditor's Bankruptcy Petition / Final Hearing

Legal Issues

  1. 1 Whether the statement in affidavit verifying the creditor's petition is admissible under s.7E of the Evidence Act 1905
  2. 2 What constitutes adequate proof that the petition debt is still owing for the purposes of s.52 of the Bankruptcy Act 1966

Ratio Decidendi

The affidavit verifying the petition, supported by evidence of a business recordkeeping system in the Australian Taxation Office, is admissible under s.7E of the Evidence Act 1905 to prove that the debt remains unpaid; therefore, proof that the debt is still owing is sufficient for the purposes of s.52(1) of the Bankruptcy Act 1966.

Court Disposition

sequestration order granted against the estate of the debtor; debtor to pay creditor's costs

Orders

  • Sequestration order against the estate of Cedric Riggs
  • Debtor to pay petitioning creditor's costs, to be taxed and paid in accordance with the Act