Deputy Commissioner of Taxation v Visidet Pty Ltd ACN 003 743 986, in the matter of Visidet Pty Ltd [2005] FCA 830

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Visidet Pty Ltd ACN 003 743 986, in the matter of Visidet Pty Ltd [2005] FCA 830

CORPORATIONS – winding up – neglect to pay debt after statutory demand – tender of bank cheque by defendant at winding up hearing followed by tender of bank cheque in evidence – continuation of proceedings by creditor – whether applicant a creditor – application dismissed as a matter of discretion WORDS AND PHRASES – 'creditor' Corporations Act 2001 (Cth), s 459P

Australian Mid-Eastern Club Limited v Yassim (1989) 1 ACSR 399, referred to Bidald Consulting Pty Limited v Miles Special Builders Pty Limited [2005] NSWSC 397, discussed De Montfort v Southern Cross Exploration NL (1987) 17 NSWLR 468, discussed Deputy Commissioner of Taxation v Barroleg Pty Ltd (1997) 25 ACSR 167, cited Deputy Commissioner of Taxation v Guy Holdings Pty Ltd (1994) 116 FLR 314; (1994) 14 ACSR 580, followed Deputy Commissioner of Taxation v Sun Heating Pty Limited [1983] 2 NSWLR 78; (1983) 8 ACLR 314, cited Motor Terms Co Pty Ltd v Liberty Insurance Ltd (1967) 116 CLR 177, cited Nationwide Produce Holdings Pty Ltd (in liq) v Franklins Limited [2001] NSWSC 1120, cited

IN THE MATTER OF VISIDET PTY LTD ACN 003 743 986

DEPUTY COMMISSIONER OF TAXATION v VISIDET PTY LTD ACN 003 743 986 NSD 566 OF 2005

IN THE MATTER OF SID FOGG & SONS PTY LTD ACN 000 246 944

DEPUTY COMMISSIONER OF TAXATION v SID FOGG & SONS PTY LTD ACN 000 246 944

NSD 568 OF 2005 GYLES J 10 JUNE 2005 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 566 OF 2005

IN THE MATTER OF VISIDET PTY LTD

ACN 003 743 986

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

PLAINTIFF

AND: VISIDET PTY LTD ACN 003 743 986

DEFENDANT

JUDGE: GYLES J

DATE OF ORDER: 10 JUNE 2005

WHERE MADE: SYDNEY