Deputy Commissioner of Taxation v Katalina Park Pastoral Pty Ltd [2005] FCA 1800

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Katalina Park Pastoral Pty Ltd [2005] FCA 1800

Corporations Act 2001 ss 459A, 459C, 459G, 459H, 459P, 459Q, 459S, 465C Income Tax Assessment Act 1936 s 166A, 177 Taxation Administration Act 1953 ss 22, 59, Schedule 1, ss 284‑75(1), 284‑75(3), 298‑30(3) Deputy Commissioner of Taxation v Richard Walter Ltd (1995) 183 CLR 168 applied Platypus Leasing Inc v Commissioner of Taxation [2005] NSWCA 399 followed Briglia v Commissioner of Taxation 2000 ATC 4247 applied Madden v Madden (1996) 65 FCR 354 applied ANZ Banking Group Ltd v Federal Commissioner of Taxation 2003 ATC 5041 cited McCleary v Federal Commissioner of Taxation (1997) 97 ATC 4266 applied Federal Commissioner of Taxation v S Hoffnung and Co Ltd (1928) 42 CLR 39 distinguished General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 cited DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v KATALINA PARK PASTORAL PTY LTD VID 671 OF 2005 KATALINA PARK PASTORAL PTY LTD v DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VID 1184 OF 2005 SUNDBERG J 9 DECEMBER 2005 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 671 OF 2005

BETWEEN: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

PLAINTIFF

AND: KATALINA PARK PASTORAL PTY LTD

(ACN 086 483 310)

DEFENDANT

VID 1184 OF 2005

BETWEEN: KATALINA PARK PASTORAL PTY LTD

(ACN 086 483 310)

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

RESPONDENT

JUDGE: SUNDBERG J

DATE OF ORDER: 9 DECEMBER 2005

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. Proceeding VID 1184 of 2005 be dismissed under Order 20 rule 2 of the Rules of Court as disclosing no reasonable cause of action. 2. The applicant in VID 1184 of 2005 pay the respondent's costs of that proceeding including the motion notice of which was filed on 8 November 2005. 3. In proceeding VID 671 of 2005: (a) the defendant be wound up in insolvency; (b) Bruno Anthony Robert Secatore, of Bentleys MRI, Level 7, 114 William Street, Melbourne, be appointed liquidator of the defendant, and (c) the plaintiff's costs be paid out of the assets of the defendant.