Deputy Commissioner of Taxation of the Commonwealth of Australia v Comcorp Australia Ltd ACN 053 361 621 PTY LTD (Subject to Deed of Company Arrangement) & Anor [1995] FCA 857

CORPORATIONS - Deed of company arrangement - Deed not entered into in accordance with Part 5.3A - Power to declare deed valid despite contravention - Power to terminate deed where relevant material omitted from administrator's report or statement - Discretion to refuse relief notwithstanding omission Corporations Law, ss.439A(4), 439C, 445D, 445G, 1322. Re Dorman Long & Co Ltd [1934] Ch 635 Re Metropolitan Fuel Pty Ltd [1962] VR 675 Re Pheon Pty Ltd (1986) 11 ACLR 142 Hagenvale Pty Ltd v. Depela (1995) 17 ACSR 139 Re Burlock (1994) 121 ALR 168 The Commonwealth v. Ermayne Pty Ltd, unreported 17 August 1995 Re Vanfox Pty Ltd (1994) 13 ACSR 209 DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v COMCORP AUSTRALIA LIMITED ACN 053 361 621 PTY LTD (Subject to Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of COMCORP AUSTRALIA LIMITED) VG 3525 of 1995; DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ACN 053 013 255 PTY LIMITED (ACN 053 013 255) (Subject to a Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of ACN 053 013 255) VG 3526 of 1995; DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ACN 053 318 308 PTY LIMITED (ACN 053 318 308) (Subject to a Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of ACN 053 318 308) VG 3527 of 1995; DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ACN 053 006 170 PTY LTD (Subject to a Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of ACN 053 006 170 Pty Ltd) VG 3528 of 1995; DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ACN 053 006 269 PTY LTD (Subject to a Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of ACN 053 006 269 Pty Ltd) VG 3529 of 1995; DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ACN 053 006 312 PTY LTD (Subject to a Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of ACN 053 006 312 Pty Ltd) VG 3530 of 1995; DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ACN 057 596 479 PTY LTD (Subject to a Deed of Company Arrangement) and DEAN ROYSTON McVEIGH (As Administrator of the Deed of Company Arrangement of ACN 057 596 479 Pty Ltd) VG 3531 of 1995. COURT: Sundberg J PLACE: Melbourne DATE: 25 October 1995