Deputy Commissioner of Taxation v Hanselmann

The Deputy Commissioner of Taxation (the appellant) sought to appeal a decision, but the respondent, Mr. Hanselmann, applied to have the appeal dismissed as incompetent. The matter came before the Court of Appeal of New South Wales.

The primary legal issue before the Court was whether the appellant's summons for leave to appeal was competent, given the appellant's status as a bankrupt. The Court was required to consider the implications of bankruptcy on the ability to pursue an appeal.

The Court determined that a bankrupt individual is generally unable to commence or prosecute legal proceedings without the leave of the court. In this instance, the appellant had not obtained such leave. Consequently, the Court found the summons for leave to appeal to be incompetent.

The Court ordered that time for filing and serving the notice of motion be extended, but it dismissed the appellant's summons for leave to appeal as incompetent.