Deputy Commissioner of Taxation v Botha

[2003] FCA 1575

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Botha [2003] FCA 1575

DEPUTY COMMISSIONER OF TAXATION v GLEN R BOTHA
N 7247 of 2003

ALLSOP J
16 DECEMBER 2003
SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	N 7247 of 2003

BETWEEN:	DEPUTY COMMISSIONER OF TAXATION APPLICANT
AND:	GLEN R BOTHA RESPONDENT
JUDGE:	ALLSOP J
DATE OF ORDER:	16 DECEMBER 2003
WHERE MADE:	SYDNEY

THE COURT ORDERS THAT:

1.The sequestration order made by the Registrar on 22 October 2003 be annulled.

2.The applicant provide a copy of this order to the Official Receiver in Sydney.

3.Order 2. of the orders made by Registrar Segal be set aside.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY	N 7247 of 2003

BETWEEN:	DEPUTY COMMISSIONER OF TAXATION APPLICANT
AND:	GLEN R BOTHA RESPONDENT

JUDGE:	ALLSOP J
DATE:	16 DECEMBER 2003
PLACE:	SYDNEY

REASONS FOR JUDGMENT

1. In this matter, the Deputy Commissioner of Taxation seeks orders contained in a notice of motion dated 20 November 2003.  On 22 October 2003 Registrar Segal made a sequestration order against the estate of the respondent, Glen R. Botha, and an order for costs.  In fact, unknown to the Deputy Commissioner at that point, quite how I am not sure, Mr Botha was already bankrupt.  The Commissioner was made aware of this by letter from the Insolvency and Trustee Service of Australia on 31 October 2003.  In those circumstances, an order is sought annulling the bankruptcy on the basis that it should not have been made.  On the evidence before me, I am prepared to make that order. 

2. I order that the sequestration order made by the Registrar on 22 October 2003 be annulled, a copy of this order be provided to the Official Receiver in Sydney, and that order 2. made by Registrar Segal be set aside.

I certify that the preceding two (2) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Allsop .

Associate:
Dated:            20 January 2004

Solicitor for the Applicant:	ATO Legal Services
No appearance by or on behalf of the respondent.
Date of Hearing:	16 December 2003
Date of Judgment:	16 December 2003