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Re Deputy Commissioner of Taxation v Max Christopher Donnelly As Trustee of the Bankrupt Estate of Geoffrey Walter Edelsten; Geoffrey Walter Edelsten and Health Insurance Commission   flag 

[1989] FCA 399
Federal Court of Australia
Australia - Commonwealth
27th September, 1989

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s5, s55, s58, s90, s113, s115, s116, s118, s119, s119A, s122, s123, s205, s205A, s218
Family Law Act 1975 (Cth) s87, s88, s105
Health Insurance Act 1973 (Cth) s10, s20A
Income Tax Assessment Act 1936 (Cth) s118
Bankruptcy Act 1924 (Cth)
Bankruptcy Amendment Act 1980 (Cth) s5, s55, s118
Bankruptcy Amendment Act 1987 (Cth) s5, s85
Taxation Debts (Abolition of Crown Priority) Act 1980 (Cth)
State Act (Vic)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bakewell v Deputy FCT (SA) [1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173 High Court of Australia Australia - Commonwealth 23 Mar 1937 AustLII flag 56
Booth v FCT [1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40 High Court of Australia Australia - Commonwealth 16 Dec 1987 AustLII flag 38
Choice Investments Ltd v Jeromnimon (Midland Bank Ltd, garnishee) [1981] QB 149; [1981] 1 All ER 225; [1981] 2 WLR 80 United Kingdom circa 1981 LexisNexis / Westlaw flag 20
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
Collyer v Isaacs [1881] UKLawRpCh 236; LR 19 Ch D 342; 51 LJCh 14 United Kingdom 16 Nov 1881 CommonLII flag 38
Combined Weighing and Advertising Machine Co, In re [1889] UKLawRpCh 155; [1886-90] All ER 1044; (1889) 43 Ch D 99 Court of Chancery United Kingdom 28 Oct 1889 CommonLII flag 21
Commissioner of Taxation v Donnelly (1989) 25 FCR 432; (1989) 89 ALR 232; (1989) 20 ATR 1331 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 29
Deputy FCT v Stranger [1934] HCA 6; (1934) 50 CLR 468; [1934] ALR 173; 2 ATD 438 High Court of Australia Australia - Commonwealth 26 Apr 1934 AustLII flag 3
Edelsten's Trustee v Commissioner of Taxation (1987) 16 FCR 386 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 6
Emanuel v Bridger (1874) LR 9 QB 286 United Kingdom circa 1874 LexisNexis / Westlaw flag 5
Galbraith v Grimshaw [1910] UKLawRpAC 33; [1910] AC 508; [1908-10] All ER 561 United Kingdom 23 Jun 1910 CommonLII flag 49
Hall v Richards [1961] HCA 34; (1961) 108 CLR 84; [1961] ALR 816; 35 ALJR 95 High Court of Australia Australia - Commonwealth 9 Jun 1961 AustLII flag 38
Huston v Deputy Commissioner of Taxation (Qld) [1983] FCA 200; (1983) 49 ALR 566; 78 FLR 47; 14 ATR 592 Federal Court of Australia Australia - Commonwealth 25 Aug 1983 AustLII flag 8
In Re Potts, Ex parte Taylor [1893] UKLawRpKQB 44; (1893) 1 QB 648 United Kingdom 2 Mar 1893 CommonLII flag 23
Limitation Act 1623 21 James 1 United Kingdom flag 70
McQuarrie v Jaques [1954] HCA 76; (1954) 92 CLR 262; [1955] ALR 49; 17 ABC 227 High Court of Australia Australia - Commonwealth 15 Dec 1954 AustLII flag 18
Norton v Yates [1905] UKLawRpKQB 173; [1906] 1 KB 112 United Kingdom 2 Dec 1905 CommonLII flag 14
Palette Shoes Pty Ltd v Krohn [1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag 108
Performing Right Society v London Theatre of Varieties (1922) 2 KB 433 United Kingdom circa 1922 LexisNexis / Westlaw flag 8
Pollitt Ex parte Minor (1893) 1 QB 455 United Kingdom circa 1893 LexisNexis / Westlaw flag 20
Pritchard v Westminster Bank Ltd [1969] 1 All ER 999; [1969] 1 WLR 547 United Kingdom circa 1969 LexisNexis flag 16
Rainbow v Moorgate Properties Ltd [1975] 2 All ER 82; [1975] 1 WLR 788 United Kingdom circa 1975 LexisNexis flag 8
Ramsay v Pigram [1968] HCA 34; (1968) 118 CLR 271; [1968] ALR 419; 42 ALJR 89 High Court of Australia Australia - Commonwealth 14 Jun 1968 AustLII flag 351
Re D S Patterson & Co Ltd [1931] OR 777 Canada circa 1931 flag 1
Re Lind [1915] 2 Ch 345 Court of Chancery United Kingdom circa 1915 LexisNexis / Westlaw flag 58
Row Dal Constructions Pty Ltd, Re [1966] VicRp 34; [1966] VR 249 Australia - Victoria 26 May 1964 AustLII flag 12
South Australia v The Commonwealth [1942] HCA 14; (1942) 65 CLR 373; [1942] ALR 186; (1942) 7 ATD 1 High Court of Australia Australia - Commonwealth 23 Jul 1942 AustLII flag 271
Stapleton v F T S O'Donnell Griffin & Co (Qld) Pty Ltd [1961] HCA 70; (1961) 108 CLR 106 High Court of Australia Australia - Commonwealth 14 Nov 1961 AustLII flag 18
Tailby v Official Receiver [1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75 United Kingdom 30 Jul 1888 CommonLII flag 180
Taxation, Commissioner of (NSW) v Palmer [1907] UKLawRpAC 3; [1907] AC 179; 23 TLR 304; 76 LJPC 41; 14 Mans 106; 96 LT 278 United Kingdom 8 Feb 1907 CommonLII flag 40
Tricontinental Corporation Ltd v Commissioner of Taxation (Cth) [1988] 1 Qd R 474; (1987) 87 FLR 453; (1987) 73 ALR 433; (1988) 12 ACLR 421; 18 ATR 827 Australia - Queensland circa 1988 LexisNexis AU flag 20
Trustee v Freville [1954] 2 All ER 125; (1954) 1 WLR 1234 United Kingdom circa 1954 LexisNexis flag 4
Victoria v Commonwealth [1957] HCA 54; (1957) 99 CLR 575; [1957] ALR 761; 11 ATD 317 High Court of Australia Australia - Commonwealth 23 Aug 1957 AustLII flag 150
Visbord v FCT [1943] HCA 4; (1943) 68 CLR 354; [1943] ALR 153; 7 ATD 213 High Court of Australia Australia - Commonwealth 15 Apr 1943 AustLII flag 68
William Holmes and John Whittle v Charles Tutton [1855] EngR 45; 5 E & B 65; 24 LJQB 346; 119 ER 405 Queen's Bench United Kingdom circa 1855 CommonLII flag 23

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