Fitzgerald and Inspector-General in Bankruptcy

This matter concerned an appeal by Mr Fitzgerald to the Administrative Appeals Tribunal (the Tribunal) concerning a decision by the Inspector-General in Bankruptcy (the Respondent) to affirm a trustee's objection to Mr Fitzgerald's discharge from bankruptcy. The objection was made pursuant to subsection 149D(1)(f) of the *Bankruptcy Act 1966* (Cth), which relates to a bankrupt's failure to pay an amount they are liable to pay under section 139ZG of the Act, without a reasonable excuse.

The Tribunal was required to determine whether there was sufficient evidence to support the ground of objection under subsection 149D(1)(f) and, if so, whether Mr Fitzgerald had a reasonable excuse for failing to make the required payment under the income contribution assessment (ICA). The core of the dispute centred on Mr Fitzgerald's assertion that he had a reasonable excuse for not paying the assessed amount due to unemployment and a lack of income, despite the trustee's assessment.

Member Lee Benjamin found that Mr Fitzgerald conceded he did not make any payments under the ICA after a section 139ZI notice was issued. The Tribunal was satisfied that there was sufficient evidence to support the ground of objection, noting that Mr Fitzgerald did not provide satisfactory evidence or submissions to address this point. While Mr Fitzgerald contended he had a reasonable excuse due to unemployment and financial support from his wife, the Tribunal found this was not established. The Tribunal noted that Mr Fitzgerald did not seek a review of the merits of the trustee's ICA within the prescribed period and did not provide evidence of his income as required by section 139U of the Act.

Accordingly, the Tribunal was not satisfied that Mr Fitzgerald had established a reasonable excuse for his failure to make the payment. The Respondent's decision to confirm the trustee's objection to Mr Fitzgerald's discharge from bankruptcy was affirmed.