N.T. Resorts Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 255

FEDERAL COURT OF AUSTRALIA CORPORATIONS - application to set aside statutory demand - grounds available to set aside statutory demand where applicant alleges debt is not presently due and payable - whether inclusion of debt not presently due and payable in a statutory demand constitutes a "defect" in the demand STATUTES - statutory construction - meaning of "defect" in s 459J(1)(a) of the Corporations Law Corporations Law: ss 459H(1)(a), 459H(1)(b), 459J(1)(a), 459J(1)(b) Income Tax Assessment Act 1936 (Cth): s 222ALA Superannuation Guarantee (Administration) Act 1992 (Cth): ss 46, 48 Australian Securities Commission v Marlborough Goldmines Ltd (1993) 177 CLR 485 discussed Cadiz Waterworks Co v Barnett (1874) LR 19 Eq 182 referred to Chains & Power (Aust) Pty Ltd v Commonwealth Bank of Australia (1994) 15 ACSR 544 referred to Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation (1995) 55 FCR 562 referred to Fortuna Holdings Pty Ltd v Deputy Commissioner of Taxation [1978] VR 83 referred to Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1995) 16 ACSR 213 referred to Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pty Ltd (1994) 51 FCR 446 considered Metal Protectives Co Pty Ltd v Site Welders Pty Ltd [1968] 1 NSWR 106 referred to Portrait Express (Sales) Pty Ltd v Kodak (Australasia) Pty Ltd (1996) 132 FLR 300 not followed Re Catholic Printing & Selling Co Ltd (1864) 46 ER 319 referred to Scandon Pty Ltd v Dome Supplies Pty Ltd (1995) 17 ACSR 662 referred to Stonegate Securities Ltd v Gregory [1980] Ch 576 referred to Topfelt Pty Ltd v State Bank of New South Wales Ltd (1993) 47 FCR 226 considered Victor Tunevitsch Pty Ltd v Farrow Mortgage Services Pty Ltd (in liq) (1994) 117 FLR 330 referred to N.T. RESORTS PTY LTD v DEPUTY COMMISSIONER OF TAXATION