Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Yeo as Liquidator of Ready Kit Cabinets Pty Ltd (in liq) [2020] FCAFC 199 Appeal from: Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Deputy Commission of Taxation [2020] FCA 632
File number: VID 496 of 2020
Judgment of: JAGOT, DAVIES AND MARKOVIC JJ
Date of judgment: 18 November 2020
Catchwords: STATUTORY INTERPRETATION – meaning of "by, or under the authority of the administrator" – issue of relevant source of authority for the acts done to give effect to the making of payments – text, context and purpose – extrinsic material – appeal dismissed
Legislation: Corporations Act 2001 (Cth) s 435A, 445F, 451C, 588FE(2B), 588FE(2B)(d), 588FE(2B)(d)(i), 588FG Corporations Amendment (Insolvency) Act 2007 (Cth) Explanatory Memorandum to the Corporations Amendment (Insolvency) Bill 2007 (Cth)
Cases cited: Cargill International SA v Solid Energy New Zealand Limited (subject to deed of company arrangement) [2016] NZHC 1817 Deputy Commissioner of Taxation v Foodcorp Pty Ltd (1994) 13 ACSR 796 at 798 In the matter of Antqip Hire Pty Limited (subject to deed of company arrangement) (in liquidation) [2020] NSWSC 487 MYT Engineering Pty Limited v Mulcon Pty Limited [1999] HCA 24; (1999) 195 CLR 636 R v A2 [2019] HCA 35; (2019) 373 ALR 214 Scott & Ors v Port Hinchinbrook Services Limited & Ors [2017] QSC 92; (2017) 320 FLR 46
Division: General Division
Registry: New South Wales
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