Macquarie Health Corp Ltd v Commissioner of Taxation [1999] FCA 1819

FEDERAL COURT OF AUSTRALIA

Macquarie Health Corp Ltd v Commissioner of Taxation [1999] FCA 1819 TAXATION – notices under s 218 of the Income Tax Assessment Act 1936 (Cth) ("ITAA") – whether service of a s 218 notice creates a statutory charge over the debts in favour of the Commissioner – whether notice can operate after a corporate taxpayer is wound up – effect of a subsequent notice on an earlier notice – whether s 468 of the Corporations Law operates to prevent effect being given to s 218 of the ITAA after liquidation of taxpayer – whether compliance with a s 218 notice constitutes an "attachment" within the meaning of s 468(4) of the Corporations Law – whether notice given after the commencement of a winding-up is void as being a "disposition of property" of a taxpayer within the meaning of s 468(1) of the Corporations Law – whether the giving of a notice is an "insolvent transaction" within the meaning of s 588FE(4) of the Corporations Law – whether the taxpayer is a "party" to a s 218 notice CORPORATIONS – orders made terminating the administration of a corporate taxpayer, then winding-up the taxpayer – whether taxpayer was in administration "immediately before" the making of the winding-up order within the meaning of s 513A(b) of the Corporations Law Income Tax Assessment Act 1936 (Cth), ss 209, 216(1)(d), 218, 222ARA Corporations Law, ss 9, 435A, 435C, 436A, 439C, 440A(2), 445E, 446A, 447A, 459A, 468, 471A, 471B, 471C, 474(1), 479(3), 491, 513A, 513C, 553(1), 569(1), 588FA(1), 588FC, 588FE(4), 588FF(1) Taxation Administration Act 1953 (Cth), Part IVC Bankruptcy Act 1966 (Cth), ss 52(1)(c), 118(1) Constitution, s 109 Income Tax Assessment Act 1915 (Cth), s 50A Income Tax Assessment Act 1918 (Cth), s 32 Income Tax Assessment Act 1922 (Cth), s 65 Bankruptcy Act 1924 (Cth), s 84 Companies Act 1936 (NSW), ss 199(3), 297(1) Crown Debts (Priority) Act 1981 (Cth) Corporate Law Reform Act 1992 (Cth) Companies Act 1862 (UK), s 163 Common Law Procedure Act 1854 (UK) Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168, cited Richard Walter Pty Ltd v Federal Commissioner of Taxation (1995) 95 ATC 4440, cited Richard Walter Pty Ltd v Commissioner of Taxation (1996) 67 FCR 243, cited Richard Walter Pty Ltd v Commissioner of Taxation [1997] 4 LegRep SL4c, cited Federal Commissioner of Taxation v Richard Walter Pty Ltd (1997) 36 ATR 195, cited Commissioner of Taxation v Donnelly (1989) 25 FCR 432, followed Commissioner of Taxation v Government Insurance Office of New South Wales (1993) 45 FCR 284, discussed In re Contract Corporation (Gooch's Case) (1871) LR 7 Ch App 207, cited Re Intercontinental Properties Pty Ltd (in liq) (1977) 2 ACLR 488, cited Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1, discussed Commissioner of Taxation for New South Wales v Palmer [1907] AC 179, cited In re Henley & Co (1878) 9 Ch D 469, cited Deputy Federal Commissioner of Taxation v Stranger (1934) 50 CLR 468, cited In re Richard Foreman & Sons Pty Ltd; Uther v Federal Commissioner of Taxation (1947) 74 CLR 508, cited Commonwealth v Cigamatic Pty Ltd (in liq) (1962) 108 CLR 372, cited