Taglioli, J.A. v Commissioner of Taxation

Case

[1990] FCA 591

3 Jul 1990

No judgment structure available for this case.

JUDGMENT No. ..!?!?l ... 1.3-
IN THE FEDERAL COURT OF AUSTRALIA )
GENERAL DIVISION
) No. NP 945 of 1989
BANKRUPTCY DISTRICT O F THE )
STATE OF NEW SOUTH WALES AND THE )
AIJSTRAIJAN CAPITAL TERRITORY )
BETWEEN JOHN A. TAGLIOLI

Debtor

EX PARTE:  COMMISSIONER OF TAXATION
Petit~oning Creditor
m:  Dav~es J.
Date:  3 July 1990
h:  Sydney

REASONS FOR JUDGMENT

EX TEMPORE

This is an application for the adjournment of a petition. Mr Taglioli has debts
of $70,000 or more, and apparently no realisable assets. He has an Interest in a company named
Vis~on MUSIC Pty Limited which has certain copyrights or ~nanagerial contracts which may be

valuable.

negotiations, and to the hopes for a spccdy rcsult
The petition has becn adjourned on a number of occasions. In his earlier
affidavits Mr Tagliol~ said that he was seeking to sell h ~ s interest 111 Vision Music Pty Limited,
and had entered into negotiations. He was expecting to f~nalise those negotidtioris in a short time.
Subscqucntly, he is looking again to sell copyrighls, or sell r~ghts, or to generate income from his
contacts and business associations in the music world Each of his
However, the last affidavit that has been Iiled shows no progress. It shows s~mply
that Mr Tagliol~ is still carrying on h ~ s bus~ness in the music world and he is still hoping to make
money. The aff idav~t from h ~ s solicitor annexes two letters which say little of his funds or

circumstances, but one lettcr says:-

"I am currently in Canada ncgotiating with Polygram Records,

Warner Bros Records and Capitol Records, for a Canadian rclease.

I will be travell~ng to New York and Los Angclcs to hold talks with Polygram Records, A & M Records, Atlant~c Records, Geffcn Records and M C.A. Records, who are all ~ntercsted in

obta~ning rights in Vis~on Music.
I w ~ l l

also be talking to several Managcment and Publishing Companies during the Month of July."

Hc hopes to havc some result in four to six wceks. Anothcr letter says:-

"I am currently ncgot~ating w ~ t h 7 Record and Publishing Compan~es on behalf of Polygram Records Austral~a and BB Steal.

We have a tentative offer of $150,000 U.SD. from

Warner/Chappcll".

Mr Taglioll hopes to have all payments by 30 September. The lctters do not progress the matter

at all They simply show that Mr Tagl~oli is carrying on his act~vities in thc music world. He does not sccm to have made any progress and having regard to the length of time that this

petltion has been on foot, I think that the proper course 1s now to refuse any further

adjournment
I ce r t~ fy that this and the

preceding age are a true copy of the reasons for judgment of the Honourable Mr Justice Davics

Date. 3 July 1990
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