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Falzon, Re; Ex parte Deputy Commissioner of Taxation (Cth)
Judgment date: 22/07/1996
Court: FCA
Judge: Olney J
Citation:
(1996) 33 ATR 170;
(1996) 96 ATC 4734;
BC9603411;
Catchwords: Taxation and revenue; Recovery; Taxpayer owed substantial debt to Commissioner; Notice issued under s 218 Income Tax Assessment Act 1936 (Cth);
Bankruptcy; Creditor's petition; Discretion to dismiss creditor's petition; Imposition of additional tax liability;