13 Jun 2007
COMMISSIONER OF INLAND REVENUE V DUNCAN CA CA186/06
- Citation
- openlaw-529030c4_199c_4579_b4cf_af134442f49e.pdf
- Court
- Court of Appeal
The Court held the output tax liabilities were not provable in Mr Duncan's bankruptcy because at adjudication there was no contingent liability and the second limb of s87(1) requires that the post‑adjudication debt be to the party to whom the pre‑adjudication obligation was owed; the Trust's later GST debts did not satisfy that requirement and therefore Mr Duncan remained liable.