Deputy Commissioner of Taxation v Tull Reinforcing Pty Ltd [2006] FCA 810

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Tull Reinforcing Pty Ltd [2006] FCA 810 CORPORATIONS – referral from Registrar of application under s 459P of Corporations Act 2001 (Cth) for order that company be wound up in insolvency under s 459P – where company already subject of creditors' voluntary winding up – where applicant also sought order terminating voluntary winding up under s 482 – whether Registrar has power to make order under s 482 – whether order under s 482 necessary before making order under s 459A – reasons for making order under s 459A in such circumstances – held, order under s 482 not necessary before making order under s 459A – Registrar's lack of power to make order under s 482 therefore no obstacle to Registrar making order under s 459A – in circumstances, no good reason to make order under s 459A – application dismissed. Corporations Act 2001 (Cth) ss 459A, 459C, 459P, 482, 467B, Pt 5.3A Federal Court of Australia Act 1976 (Cth) s 35A, Federal Court (Corporations) Rules 2000 r 16, Sch 2 (Item 48) Citrix Systems Inc v Telesystems Learning Pty Ltd (in liq) (1998) 28 ACSR 529 referred to Re Green (as liq of Australian Resources Ltd (in liq)) (2004) 52 ACSR 452 referred to Carter (as liq of New Tel Ltd (in liq) v New Tel Ltd (in liq) (2003) 44 ACSR 661 referred to DEPUTY COMMISSIONER OF TAXATION v TULL REINFORCING PTY LTD (ACN 078 770 126) SAD 31 OF 2006 BESANKO J 30 JUNE 2006 ADELAIDE IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIA DISTRICT REGISTRY SAD 31 OF 2006

BETWEEN: DEPUTY COMMISSIONER OF TAXATION

APPLICANT

AND: TULL REINFORCING PTY LTD (ACN 078 770 126)

RESPONDENT

JUDGE: BESANKO J

DATE OF ORDER: 30 JUNE 2006

WHERE MADE: ADELAIDE

THE COURT ORDERS THAT: 1. The application is dismissed.