Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v National Skin Institute (Aust) Pty Ltd [2012] FCAFC 2 Citation: Deputy Commissioner of Taxation v National Skin Institute (Aust) Pty Ltd [2012] FCAFC 2
Parties: DEPUTY COMMISSIONER OF TAXATION v NATIONAL SKIN INSTITUTE (AUST) PTY LTD (ACN 006 483 574)
File number: VID 1033 of 2011
Judges: FINN, GORDON & Murphy JJ
Date of judgment: 2 February 2012
Catchwords: CORPORATIONS – winding up application – affidavit in support – verification that debt still due and payable – a formal affirmation – formal proof not required
Legislation: Corporate Law Reform Act 1992 (Cth) Corporations Act 2001 (Cth) Evidence Act 1995 (Cth) Federal Court of Australia Act 1976 (Cth) Federal Court (Corporations) Rules 2000 (Cth) Explanatory Memorandum to the Corporate Law Reform Bill 1992 (Cth)
Cases cited: Australian Securities and Investments Commission v Eastlands Pty Ltd (2006) 58 ACSR 658 AZED Developments Pty Ltd v Frederick & Co Ltd (in liq) (1994) 14 ACSR 54 Deputy Commissioner of Taxation v Brilliant Homes Management Pty Ltd [2011] FCA 1539 Deputy Federal Commissioner of Taxation (SA) v Ellis & Clark (1934) 52 CLR 85 Hamilhall Pty Ltd (in liq) v AT Phillips Pty Ltd (1994) 54 FCR 173 Re Lilley, deceased [1953] VLR 98 Standard Commodities Pty Ltd v Societe Socinter Department Centragel (2005) 54 ACSR 489
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