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Caporale v Deputy Commissioner of Taxation (No 2) [2013] FCA 473 (23 May 2013)

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http://www.austlii.edu.au/au/cases/cth/FCA/2013/473.html

BANKRUPTCY AND INSOLVENCY – appeal from Federal Circuit Court – sequestration order made on creditor’s petition – District Court judgment for unpaid tax – effect of s 177 of Income Tax Assessment Act 1936 (Cth) – whether denial of procedural fairness by primary judge – claim of conscious maladministration on the part of the respondent – proposed proceedings by appellant under s 39B of the Judiciary Act 1903 (Cth) – proposed proceedings against respondent for damages – whether primary judge erred in not being satisfied by debtor that for other sufficient cause under s 52(2) of the Bankruptcy Act 1966 (Cth) a sequestration order ought not to be made


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