Deputy Commissioner of Taxation v Goodall, in the matter of Nathan James Goodall [2025] FedCFamC2G 2017

Note: The form of the order is subject to the entry in the Court's records.

Note: The Court may vary or set aside a judgment or order to remedy minor typographical or grammatical errors (r 24.04(g) Federal Circuit and Family Court of Australia (Division 2) (General Federal Law) Rules 2025 (Cth)), or to record a variation to the order pursuant to r 24.04 Federal Circuit and Family Court of Australia (Division 2) (General Federal Law) Rules 2025 (Cth).

1. By Creditor's Petition presented on 18 September 2025, the Deputy Commissioner of Taxation (Applicant) applies to the Court for a sequestration order against the estate of Nathan James Goodall (Respondent) (Creditor's Petition).
2. The Creditor's Petition alleges:

(a) that the Respondent owes the Applicant the amount of $688,066.26 (Judgment Debt) under a final judgment obtained in the County Court of Victoria on 27 November 2024;

(b) the Applicant does not hold security over the property of the Respondent;

(c) at the time when the act of bankruptcy was committed, the Respondent was ordinarily resident in Australia; and

(d) that the following act of bankruptcy was committed by the Respondent within 6 months before the presentation of the petition:

The respondent debtor failed to comply on or before 14 April 2025 with the requirements of a bankruptcy notice [(Bankruptcy Notice)] served on 24 March 2025 or to satisfy the Court that he had a counter-claim, set-off or cross demand equal to or more than the sum claimed in the bankruptcy notice, being a counter-claim, set-off or cross demand that he could not have set up in the action in which the judgment referred to in the bankruptcy notice was obtained

1. The Respondent's notice of grounds of opposition raises the following grounds:

(a) Solvency; and

(b) Intent to remit payment to the Applicant of the debt.

1. A question has been raised in an earlier return of the Creditor's Petition before the Registrar as to whether the document annexed to the Bankruptcy Notice is a judgment or order of the County Court of Victoria that satisfies the requirements of the Bankruptcy Act 1966 (Cth) (Act). This proceeding, and a related proceeding, were referred to me for hearing (Hearing).

1. At the Hearing before me, the Respondent applied for an adjournment.
2. While the Applicant did not oppose the adjournment, the Applicant applied for the determination of a separate question concerning the validity of the Bankruptcy Notice. The Respondent did not oppose that order. The Respondent did not wish to be heard on the separate question and did not oppose it being determined before the adjournment.
3. I made orders for the hearing of a separate question as follows:

Pursuant to r 22.01(1) of the Federal Circuit and Family Court of Australia (Division 2) (General Federal Law Rules) 20225, the following question in the proceeding be heard separately from any other questions:

Do the documents entitled Form 28 Filing Confirmation Notice and Form 60G Default Judgment annexed to the bankruptcy notice constitute a 'copy of the sealed ... judgment or order' within the meaning of reg.8(4)(b)(i) of the Bankruptcy Regulations 2021 (Cth) (Regulations)?

1. For the purpose of the Separate Question, the Applicant has filed and relies on the following the affidavit of service of bankruptcy notice of Betty Dyer sworn 17 July 2025 and in particular the Bankruptcy Notice attached to it.[1]

1. On 24 March 2025, the Applicant served the Bankruptcy Notice on the Respondent, based upon the Judgment Debt.[2]
2. On 18 September 2025, the Applicant presented the Creditor's Petition[3] against the Respondent seeking a sequestration order under s 43 of the Act.[4]
3. On 30 October 2025, Registrar Edwards ordered that:
   1. The further hearing of the petition be adjourned to 12 November 2025 at 10:15am.
   2. By 4:00pm on 6 November 2025, the applicant file and serve any further material on which it intends to rely in relation to whether the document annexed to the Bankruptcy Notice is a judgment or order of the County Court of Victoria.
   3. The respondent file and serve any material in response by 4:00pm on 10 November 2025.
   4. Costs be reserved.
4. On 12 November 2025, Registrar Edwards ordered that:
   1. The proceeding be referred to a Judge of the Court for hearing.
   2. By 4pm on 27 November 2025, the applicant file and serve any further material on which it intends to rely in relation to whether the document annexed to the Bankruptcy Notice is a judgment or order of the County Court of Victoria that satisfies the requirements of the Bankruptcy Act 1966 (Cth).
   3. The respondent file and serve any notice of grounds of opposition and material in support by 2 December 2025.
   4. The petition be listed for final hearing on 5 December 2025 at 10.15am.
5. On 5 December 2025, I made orders for the Hearing of the Separate Question. I then proceeded to hear the Separate Question. The Applicant was represented by counsel. The Respondent was represented by a solicitor. These are the reasons for judgment in relation to the Separate Question.

1. Section 52(1) of the Act provides further that if it is satisfied with the proof of the following matters, the court may make a sequestration order against the estate of the debtor:

(a) the matters stated in the petition (for which purpose the Court may accept the affidavit verifying the petition as sufficient);

(b) service of the petition; and

(c) the fact that the debt or debts on which the petitioning creditor relies is or are still owing.

1. One of the matters stated in the Creditor's Petition (in respect of which the court must be satisfied) is that the Respondent committed an act of bankruptcy on 14 April 2025 by failing to comply with the Bankruptcy Notice that was served on him. If the Bankruptcy Notice served were a nullity, no act of bankruptcy would have been committed as alleged in the Creditor's Petition, and the requirements of s 52(1) of the Act would not be satisfied.
2. Section 40(1)(g) of the Act provides that an act of bankruptcy occurs when a creditor, who has obtained against a debtor a final judgment or final order (which has not been stayed), has served on the debtor (in Australia) a bankruptcy notice, and the debtor does not within the time specified in the notice "comply with the requirements of the notice or satisfy the court that he or she has a counter-claim, set-off or cross-demand equal to or exceeding the amount of the judgment debt or sum payable under the final order...".
3. Section 41 of the Act relevantly provides:

Bankruptcy Notices

1. An Official Receiver may issue a bankruptcy notice on the application of a creditor who has obtained against a debtor:
   1. a final judgment or final order that:
      1. is of the kind described in paragraph 40(1)(g); and
      2. is for an amount of at least $5,000; or
   2. 2 or more final judgments or final orders that:
      1. are of the kind described in paragraph 40(1)(g); and
      2. taken together are for an amount of at least $5,000.

1. Section 41(2) of the Act provides that:

...

1. The notice must be in accordance with the form prescribed by the regulations.

...

1. A bankruptcy notice shall not be issued in relation to a debtor:
   1. except on the application of a creditor who has obtained against the debtor a final judgment or final order within the meaning of paragraph 40(1)(g) or a person who, by virtue of paragraph 40(3)(d), is to be deemed to be such a creditor;

1. Regulation 8 of the Regulations provides:
   1. This section sets out the requirements for an application to the Office Receive for a bankruptcy notice by a person who has obtained against a debtor one, or 2 or more, final judgments or final orders of a kind described in paragraph 40(1)(g) of the Act.
   2. The application must be in the approved form.
   3. The application must specify the final judgment or final order or each of those final judgments or final orders.
   4. The application must include:
      1. if any final order specified in the application is an award that is a final order because of subparagraph 40(3)(a)(i) of the Act - both of the following:
         1. a copy of the award certified as a true copy by the arbitrator who made the award or by an officer of the Court who has compared the copy with the original award;
         2. a sealed or certified copy of the order giving leave to enforce the award; and
      2. for any other final order or final judgment specified in the application - at least one of the following:
         1. a copy of the sealed or certified judgment or order;
         2. a certificate of the judgment or order sealed by the court that made the judgment or order (the relevant court) or signed by an officer of the relevant court;
         3. a copy of the entry of the judgment or order certified as a true copy of that entry and sealed by the relevant court or signed by an officer of the relevant court.
2. Regulation 9 of the Regulations provides:
   1. For the purposes of subsection 41(2) of the Act, the form of bankruptcy notice set out in Schedule is prescribed.
   2. A bankruptcy notice must follow that form in respect of its format (for example, bold or italic typeface, underlining and notes).
   3. Subsection (2) does not limit section 25C of the Acts Interpretation Act 1901.
3. There are two documents attached to the Bankruptcy Notice:

(a) a Form 28 Filing Confirmation Notice (Filing Confirmation Notice);[5] and

(b) a Form 60G Default Judgment for Debt (Default Judgment for Debt).[6]

1. The Bankruptcy Notice and attachments are marked "Annexure A" to these reasons.
2. The Filing Confirmation Notice is addressed to the Australian Taxation Office and records that "An electronic copy of the following document - Judgment in default of Appearance was filed in the County Court in this proceeding under Part 2 of Order 28 of these Rules on 27-11-2024 10:31".[7] The notice also set out the case details. It bears a facsimile of the seal of the County Court of Victoria as applied by the Registrar with the word "efiled".
3. A feature of the Default Judgment for Debt document is that it does not bear a seal. However, for reasons that I explain below, I am satisfied that it has been sealed by a Registrar of the County Court of Victoria with the seal of the County Court of Victoria.
4. Rule 60A.02(1) of the County Court Civil Procedure Rules 2018 (Vic) (CCV Rules) provides, relevantly, that a judgment or an order other than a judgment or order under r 59.06 is authenticated when a form of the judgment or order, drawn up and lodged with the Registrar in accordance with r 60A.07(a) is... sealed by the Registrar with the seal of the Court; and (b) is filed.
5. Rule 60A.04(1) of the CCV Rules provides, relevantly, that where a judgment given or an order other than a judgment or order under r 59.06 is to be authenticated, it shall be authenticated... by the Registrar in accordance with r 60A.02(1)(a)(ii).
6. Rule 60A.05(i) of the CCV Rules provides that where a party is entitled to enter judgment, a judgment is entered for the party when a judgment is authenticated by the Registrar in accordance with r 60A.02(1)(a)(ii).
7. Rule 60A.07 of the CCV Rules provides:
   1. The form of a judgment or an order shall be drawn up by the party requiring it to be authenticated.
   2. In the case of a judgment given or an order, the party shall lodge three copies of the form of judgment or order with the Registrar.
   3. In the case of a judgment entered, the party shall lodge with the Registrar a form of the judgment to be sealed by the Registrar with the seal of the Court.
8. The Filing Confirmation Notice contains references to both r 28.11(2) of the CCV Rules and Form 28.
9. Order 28 of the CCV Rules makes provision with respect to "Filing and Sealing of Court Documents". Part 1 of O 28 deals with filing generally. Part 2 of O 28 deals with electronic filing.
10. Rule 28.04 provides that marking a document or a copy of a document with a stamp referred to in r 28.01 is sufficient compliance with any requirement of these Rules or an order of the Court that the document or copy be sealed with the seal of the County Court.
11. Rule 28.04A of the CCV Rules provides:

Requirements for seal of the Court if electronic filing used

1. The seal of the Court shall not be required to be affixed to any document prior to it being uploaded into CITEC Confirm.

2. The affixing of an electronic watermark or electronic stamp under Rule 28.11(1)(c)(i) to a document filed in CITEC Confirm is sufficient compliance with any requirement of these Rules or any order of the Court that the document be sealed with the seal of the Court.

2.1 The production of a filing confirmation notice under Rule 28.11(1)(c)(ii) in respect of a document filed in CITEC Confirm is sufficient compliance with any requirement of these Rules or any order of the Court that the document be sealed with the seal of the Court.

1. This Rule applies despite anything to the contrary in Rule 28.04.

Registrar may accept a document for filing

1. If satisfied that a copy of a document sought to be filed electronically in the Court by an authorised provider complies with the requirements of the Rules, the Registrar must -
   1. retain a copy of the document; and
   2. record the date and time the document was received and entered in CITEC Confirm; and
   3. in the case of a document which, if filed personally would be required to be sealed and dated by the Registrar -
      1. authorise the affixing by CITEC Confirm of an electronic watermark or electronic stamp containing a facsimile of the seal of the Court to the document; or
      2. authorise the production of a filing confirmation notice by electronic communication to the authorised provider.
2. A filing confirmation notice shall be in Form 28 and shall contain a facsimile of the seal of the Court.
3. If the Registrar receives by electronic communication a copy of a document for filing after 4.00 p.m. on a day the office of the Court is open or on a day referred to in Rule 3.08, subject to the Registrar being satisfied that the document sought to be filed in the Court complies with the requirements of the Rules, the document shall be taken to have been filed at 9.00 a.m. on the next day the office of the Court is open.

Proof of Court documents

1. A document purporting to be sealed with the seal of the Court shall be admissible in evidence without further proof.
2. An office copy of a document filed in or issued out of the Court shall be admissible in evidence in any proceeding between all parties to the same extent as the original would be admissible.
3. A document purporting to be sealed with the seal of the Court and to be a copy of a document filed in or issued out of the Court shall be admissible as an office copy of the latter document without further proof.

1. In CBA v Young,[8] Judge Kennedy (as her Honour was then) explained the relationship between rr 28 and 40.08 of the CCV Rules:

Order 28 Part 2 provides for the electronic filing of documents. Specific provision is made for the production of a "Filing Confirmation Notice" under Rule 28.11(1)(c). Order 28 Rule 14 further provides that Rule 40.08 applies to a document referred to as a filing confirmation notice as if the document was a document purporting to be sealed with the seal of the Court. Rule 40.08(1) provides that a document purporting to be sealed with the seal of the Court shall be admissible in evidence without further proof.

1. The Filing Confirmation Notice and the Default Judgment for Debt were prepared in accordance with the CCV Rules:

(a) the Applicant was "a party entitled to enter judgment";[9]

(b) the judgment was required to be authenticated by the Registrar;[10]

(c) the judgment was required to be drawn up and filed with the court by the Applicant[11] in a form to be sealed by the Registrar with the seal of the Court;[12]

(d) judgment was entered when it was authenticated by the Registrar;[13] and

(e) the judgment was authenticated when a form of the judgment was sealed by the Registrar with the seal of the Court and filed.[14]

1. The Filing Confirmation Notice evidences the authentication and sealing of the Default Judgment for Debt in accordance with the CCV Rules:

(a) the process commences when an authorised provider sends, by electronic communication to the Registrar, a document for filing with the court;[15]

(b) if satisfied that the document sought to be filed electronically complies with the CCV Rules, the Registrar must:

(i) retain a copy of the document;[16]

(ii) record the date and time the document was received and entered in CITEC Confirm;[17] and

(iii) in the case of a document which, if filed personally would be required to be sealed and dated by the Registrar either:

• (A) authorise the affixing by CITEC Confirm of an electronic watermark or electronic stamp containing a facsimile of the seal of the Court to the document;[18] or
• (B) authorise the production of a filing confirmation notice by electronic communication to the authorised provider.[19]

(c) a filing confirmation notice is required to be in Form 28 and is required to contain a facsimile of the seal of the Court;[20] and

(d) production of a filing confirmation notice under r 28.11(1)(c)(ii) in respect of a document filed in CITEC Confirm is sufficient compliance with any requirement of the CCV Rules or any order of the Court that the document be sealed with the seal of the Court.[21]

1. The Applicant submits, and I accept, that the Filing Confirmation Notice:

(a) refers to and incorporates by attachment the Default Judgment for Debt;

(b) confirms the Default Judgment for Debt;

(c) records date and time stamps, the filing of the attachment, the Default Judgment for Debt; and

(d) has affixed a facsimile of the seal of the County Court as applied by a Registrar.

1. In the premises, I accept that the Filing Confirmation and Default Judgment for Debt when read together meet the description in reg 8(4)(b)(i) of the Regulations of "a copy of the sealed or certified judgment...". I am satisfied that there has been strict compliance with s 41(2) of the Act and of reg 8 of the Regulations.
2. I note that s 150(1)(f) of the Evidence Act 1995 (Cth) provides that if the imprint of a seal appears on a document and purports to be the imprint of the seal of a court or tribunal established by a law of a State, it is presumed, unless the contrary is proved, that the imprint is the imprint of that seal, and the document was duly sealed as it purports to have been sealed.
3. In Curtis v Singtel Optus Pty Ltd,[22] the Full Court held that "it is a requirement of the Act and the Regulations that at the time of issue, a bankruptcy notice must have attached to it a copy of the relevant judgment or order". The court held that the relevant requirement was not one made essential by the Act, and therefore, substantial, as opposed to strict compliance was sufficient. On the facts of the case before it, the court found that at the time of issue the copy judgment was attached to the bankruptcy notice.
4. Given my conclusion concerning compliance with s 41(2) of the Act and of reg 8 of the Regulations, no question arises as to the application of s 306 of the Act.

1. In the premises, the answer to the Separate Question is "Yes".

I certify that the preceding forty-three (43) numbered paragraphs are a true copy of the Reasons for Judgment of Judge Fary.

[1] Service of Bankruptcy Notice. Exhibit A1.

[2] Affidavit of service of bankruptcy notice of Betty Dyer sworn 17 July 2025 (Dyer Affidavit) pdf p [2].

[4] Creditor's Petition presented 18 September 2025, Form B6.

[5] Dyer Affidavit, Annexure A, pdf p [8].

[6] Dyer Affidavit, Annexure A, pdf p [9].

[7] Dyer Affidavit, Annexure A, pdf p [8].

[8] [2010] VCC 1821 at [26].

[14] Compare r 60A.02(1) of the CCV Rules.

[16] Rule 28.11(1)(a) of the CCV Rules.

[17] Rule 28.11(1)(b) of the CCV Rules.

[18] Rule 28.11(1)(c)(i) of the CCV Rules.

[19] Rule 28.11(1)(c)(ii) of the CCV Rules.

[21] Rule 28.04A(2.1) of the CCV Rules.

[22] [2014] FCAFC 144; (2014) 225 FCR 458.