Deputy Commissioner of Taxation v Sproule [2012] FMCA 1188

In Deputy Commissioner of Taxation v Sproule [2012] FMCA 1188 the defendant fought a sequestration order with what appears to be a foisted contract seeking to estop the collection action, arguing that he had “…prepared a bill of exchange with a face value of $1 AUD and forwarded that to the ATO seeking acceptance as settlement for an outstanding debt of $436,472.14.”. The court held that the recipient of a bill of exchange has no obligation to accept payment in that … Continue reading Deputy Commissioner of Taxation v Sproule [2012] FMCA 1188
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