Federal Court of Australia
JUDGMENT No. 020,89 2 CATCHWORDS
INCOME TAX group tax payments - priority of Commissioner - whether administrator of insolvent company is a trustee under 8.221P(1) - whether administrator had "control" under 8.221P(1).
CORPORATIONS - management and administration - administrator of insolvent company - nature of administrator's powers under s8.437A where chargee has enforced change prior to administrator's appointment.
Income Tax Assessment Act 1936 s.221P Corporations Law 8s.437A
Australian Securities Commission v MacLeod (1994) 120 ALR 351 Federal Commissioner of Taxation v Barnes (1975) 133 CLR 483 Re Obie Pty Ltd [1985] 1 Qd R 464
Sackville J. 6 October 1994 Sydney
RECEIVED -6 OCT 1994
FEDERAL COURT OF
AUSTRALIA PRINCIPAL REGISTRY
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION
BETWEEN:
BETWEEN:
CORAM: SACKVILLE J. PLACE: SYDNEY DATE: 6 OCTOBER 1994
) No. NG 3372 of 1994 ) No. NG 3373 of 1994
COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant
PRESCRIBING BIOCHEMISTS PTY
"LIMITED (CONTROLLER
APPOINTED) (RECEIVERS AND MANAGERS APPOINTED) (SUBJECT TO DEED OF COMPANY ARRANGEMENT )
ACN 002 525 519
First Respondent
KENNETH JOHN RENNIE Second Respondent
COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant
MANUCOM PTY LTD (RECEIVERS AND MANAGERS APPOINTED) (SUBJECT TO DEED OF COMPANY ARRANGEMENT )
ACN 001 450 228
First Respondent
KENNETH JOHN RENNIE Second Respondent
MINUTES OF ORDER
THE COURT:
1. QRDERS that application No. 3372 of 1994 be dismissed.
2. ORDERS that application No. 3373 of 1994 be dismissed.
3. QRDERS that the applicant in applications Nos. 3372 and "3373 of 1994 pay the costs of the respondents.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA ) NEW SOUTH WALES DISTRICT REGISTRY ) No. NG 3372 of 1994 GENERAL DIVISION ) No. NG 3373 of 1994
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