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Nugawela v Deputy Commissioner of Taxation [2016] FCAFC 164

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BANKRUPTCY - appeal from orders dismissing an application to set aside orders of a Registrar - Registrar did not set aside bankruptcy notice or extend time for compliance - no counter-claim, set-off or cross demand equal to or exceeding the amount of the judgment debt or sum payable - no error in the failure to "go behind" the judgment debt - no error in the failure to exercise discretion to grant extension of time.

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