D'Aloia v Commissioner of Taxation of the Commonwealth of Australia [2003] FCA 1336

FEDERAL COURT OF AUSTRALIA

D'Aloia v Commissioner of Taxation of the Commonwealth of Australia [2003] FCA 1336

CORPORATIONS – whether payments of taxation liabilities were unfair preferences and uncommercial transactions – whether the reasonable person in s 588FG(2)(b)(ii) is an average business person or a reasonable person with the creditor's business qualifications – whether the respondent has discharged the onus under s 588FG(2)(b)(i) and (ii)

Corporations Act 2001 (Cth) ss 588FA, 588FB and 588FG

Tosich Construction Pty Ltd (in liq) v Tosich (1997) 23 ACSR 466 – cited Tosich Construction Pty Ltd (in liq) v Tosich (1997) 78 FCR 363 - cited Queensland Bacon Proprietary Limited v Rees (1966) 115 CLR 266 - applied Sutherland (as liquidator of Sydney Appliances Pty Ltd (in liquidation)) v Eurolinx Pty Ltd (2001) 37 ACSR 477 – cited Pegulan Floor Coverings Pty Ltd v Carter (1997) 24 ACSR 651 - cited Sands & McDougall Wholesale Pty Ltd (In Liquidation) v Commissioner of Taxation (Cth) [1999] 1 VR 489 - cited Sims v Celcast Pty Ltd (1998) 71 SASR 142 - applied Wily v Commissioner of Taxation [2002] NSWSC 909 - considered Downey v Aira Pty Ltd (1996) 14 ACLC 1068 - cited Smith v Commissioner of Taxation (1997) 75 FCR 339 - cited Cussen v Commissioner of Taxation (2003) 47 ACSR 107 - cited Mount Isa Mines Limited v Pusey (1970) 125 CLR 383 - cited Re RHD Power Services Pty Ltd (in liq) (1990) 3 ACSR 261 – cited Harrison v Lewis (2001) 19 ACLC 566 - cited ANTHONY D'ALOIA (as Liquidator of Damark RV Investments Pty Ltd (in liquidation) (ACN 090 895 202) and DAMARK RV INVESTMENTS PTY LTD (in liquidation) (ACN 090 895 202) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 3145 OF 2002 MERKEL J 21 NOVEMBER 2003 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V3145 OF 2002