Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
CORPORATIONS - winding up - conduct of liquidation - liquidator recovered payments of arrears of tax instalment deductions as voidable transactions under s 588FF of the Corporations Law - whether directors liable to indemnify Deputy Commissioner of Taxation - whether defence under s 588FGB(6) of the Corporations Law made out - time at which directors liable to indemnify the Deputy Commissioner
Corporations Law, ss 588FF, 588FGA, 588FGB(6) Insolvency (Tax Priorities) Legislation Amendment Act 1993 Smith v Deputy Federal Commissioner of Taxation (1997) 15 ACLC 3, cited
LINDSAY BROWNE, NIGEL BOUNDS, GORDON McDERMOTT, TREVOR THOMAS v DEPUTY COMMISSIONER OF TAXATION
SG 35 of 1997
deputy commissioner of taxation v ANTHONY STEVEN SMITH, LINDSAY BROWNE, NIGEL BOUNDS, GORDON McDERMOTT, TREVOR THOMAS
SG 36 OF 1997
LOCKHART, O'LOUGHLIN and KIEFEL JJ
ADELAIDE
6 MARCH 1998
IN THE FEDERAL COURT OF AUSTRALIA
SOUTH AUSTRALIA DISTRICT REGISTRY SG 35 of 1997
IN THE MATTER OF AUSTRALIAN COMPANY
NUMBER 007 764 249 PTY LTD (IN LIQUIDATION)
BETWEEN: LINDSAY BROWNE
AND: NIGEL BOUNDS
GORDON McDERMOTT
TREVOR THOMAS
APPELLANTS
DEPUTY COMMISSIONER OF TAXATION
RESPONDENT
IN THE FEDERAL COURT OF AUSTRALIA
SOUTH AUSTRALIA DISTRICT REGISTRY SG 36 of 1997
IN THE MATTER OF AUSTRALIAN COMPANY
NUMBER 007 764 249 PTY LTD (IN LIQUIDATION)
BETWEEN: DEPUTY COMMISSIONER OF TAXATION
AppElLant
AND: ANTHONY STEVEN SMITH
First Respondent
LINDSAY BROWNE
Second Respondent
NIGEL BOUNDS
Third Respondent
GORDON McDERMOTT
Fourth Respondent
TREVOR THOMAS
Fifth Respondent
JUDGES: LOCKHART, O'LOUGHLIN and kiefel JJ
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