Weston v McAuley

In the matter of *Weston v McAuley*, heard before Judge Manousaridis in the Federal Court of Australia, the trustee in bankruptcy sought judgment against the bankrupt for income contributions assessed under section 139W of the *Bankruptcy Act 1966* (Cth). These contributions were formally recorded in a certificate issued pursuant to section 139ZG(4) of the Act. The core of the dispute revolved around whether the bankrupt had presented sufficient evidence to challenge the validity or accuracy of the assessed income contributions.

The primary legal issue before the Court was whether the bankrupt had discharged the evidentiary burden placed upon him by the certificate of assessment. Specifically, the Court had to determine if the bankrupt had adduced any evidence that cast doubt on his liability to pay the income contribution amount as recorded in the certificate issued by the trustee.

Judge Manousaridis reasoned that a certificate issued under section 139ZG(4) of the *Bankruptcy Act* serves as prima facie evidence of the bankrupt's liability to pay the assessed income contributions. Consequently, the onus shifts to the bankrupt to provide evidence that raises a doubt about this liability. In this instance, the Court found that the bankrupt had failed to adduce any such evidence. Therefore, the bankrupt had not discharged the evidentiary burden required to dispute the amount recorded in the trustee's certificate. The Court ordered that judgment be entered in favour of the trustee for the amount of the assessed income contributions.