Deputy Commissioner of Taxation v Austin, Leslie Raymond [1998] FCA 1034

FEDERAL COURT OF AUSTRALIA

CORPORATIONS – DIRECTORS – company paid outstanding group tax and penalty for late payment– company went into liquidation – liquidator recovered taxation payments pursuant to s 588FE Corporations Law as a preference– Deputy Commissioner of Taxation seeks indemnity from directors of company pursuant to s 588FGA Corporations Law – director formally resigns but continued to work for company – whether acted as a de facto director of the company – "acting as a director" within s 60 Corporations Law – relevant factors – liable to indemnify Deputy Commissioner of Taxation Corporations Law, ss 60, 588FGA Corporate Affairs Commission v Drysdale (1978) 141 CLR 236, referred to Re Valleys Rugby League Football Club Ltd (1997) 2 Qd.R. 645, explained Tesco Supermarkets Ltd v Nattrass [1972] AC 153, referred to

DEPUTY COMMISSIONER OF TAXATION v LESLIE RAYMOND AUSTIN

NG 3144 of 1997 MADGWICK J SYDNEY 27 AUGUST 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 3144 of 1997

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

CROSS-CLAIMANT

AND: LESLIE RAYMOND AUSTIN

CROSS-Respondent

JUDGE: MADGWICK J

DATE OF ORDER: 27 AUGUST 1998

WHERE MADE: SYDNEY

SHORT MINUTES OF ORDER

THE COURT ORDERS THAT: 1. The cross-respondent pay to the cross-claimant the sum of fifty two thousand four hundred and sixty three dollars and thirty five cents ($52,463.35). 2. The cross-respondent is to pay the cross-claimant's costs. 3. Liberty to apply on 24 hours' notice in relation to interest on the sum mentioned in Order 1.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 3144 of 1997

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

CROSS-CLAIMANT

AND: LESLIE RAYMOND AUSTIN

CROSS-Respondent