Vista Commercial Construction Pty Ltd v Deputy Commissioner of Taxation [1997] FCA 1169

FEDERAL COURT OF AUSTRALIA CORPORATIONS LAW - Statutory Demand - whether jurisdiction to extend time for compliance when application to set aside demand finalised - principles upon which exercise of jurisdiction depends considered. Corporations Law, ss 459, 459E, 459F, 459G, 459H, 459J David Grant & Co Pty Ltd (Receiver Appointed) v Westpac Banking Corporation (1995) 184 CLR 265, considered. Livestock Traders International Pty Ltd v BUI (1996) 22 ACSR 51, considered. Graywinter Properties Pty Ltd v Dyer (1996) 12 ACLC 302, considered. Graywinter Management Pty Ltd v Commissioner of Taxation (1996) 22 ACSR 636, distinguished. VISTA COMMERCIAL CONSTRUCTION PTY LTD v DEPUTY COMMISSIONER OF TAXATION NG818 of 1997 BURCHETT, HILL & EMMETT JJ SYDNEY 5 NOVEMBER 1997

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY Ng 818 of 1997

ON APPEAL FROM A SINGLE JUDGE

OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: VISTA COMMERCIAL CONSTRUCTION PTY LIMITED

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

JUDGE(S): BURCHETT, HILL AND EMMETT JJ

DATE OF ORDER: 5 NOVEMBER 1997

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. Leave to appeal be granted, limited to the grounds set out in pars 1 to 3 of the appellant's Notice of Appeal. 2. Appeal dismissed. 3. Appellant to pay the respondent's cost of the application for leave and of the appeal. 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 NG 818 of 1997

ON APPEAL FROM A single JUDGE

OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: VISTA COMMERCIAL CONSTRUCTION PTY LIMITED

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

JUDGE(S): BURCHETT, HILL AND EMMETT JJ