Deputy Commissioner of Taxation v Cutts (No.3)

The Deputy Commissioner of Taxation (DTC) sought to have Mr. Cutts made bankrupt. Mr. Cutts applied to the Supreme Court of Western Australia for a review of a sequestration order made against him by a Registrar. The application for review was heard by Judge Antoni Lucev.

The primary legal issue before the Court was whether an application for review of a sequestration order made by a Registrar constituted a fresh hearing. A secondary issue arose concerning Mr. Cutts' request for a transcript of the hearing before the Registrar, which was unavailable.

Judge Lucev held that an application for review of a Registrar's sequestration order is a fresh hearing, meaning the Court must consider the matter anew and is not bound by the Registrar's decision. His Honour reasoned that the statutory framework for review contemplates a de novo consideration of the evidence and arguments. The unavailability of a transcript did not prevent the review from proceeding as a fresh hearing, as the Court was entitled to hear evidence and submissions afresh.

The Court proceeded to hear the application for review as a fresh hearing.