Deputy Commissioner of Taxation v Trio Site Services Pty Ltd, in the matter of Trio Site Services Pty Ltd [2007] FCA 776

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Trio Site Services Pty Ltd, in the matter of Trio Site Services Pty Ltd [2007] FCA 776

CORPORATIONS – winding up in insolvency – service of statutory demand – statutory demand posted to company's registered office – no facility there for receipt of postal articles, but company had box at Post Office – company's arrangement with Post Office that postal articles addressed to the company would be deposited in company's Post Office box – evidence of company's business practice for its employee to collect mail from Post Office box and deliver it to company's registered office – director's evidence that he did not receive statutory demand – whether evidence rebutted presumption as to time of service – distinctions between service and time of service, and between delivery and receipt – anomaly that "presumption" as to service is effected by posting, but presumption as to time of service rebuttable. Held: (1) presumption as to time of service not rebutted on the evidence; (2) it does not rebut the presumption to prove that delivery to the registered office was effected by company's employee, rather than by Australia Post.

Acts Interpretation Act 2001 (Cth) s 29 Corporations Act 2001 (Cth) s 109X Evidence Act 1995 (Cth) s 160

Fancourt v Mercantile Credits Ltd (1983) 154 CLR 87 discussed Scope Data Systems Pty Ltd v David Goman as Representative of the partnership BDO Nelson Parkhill [2007] NSWSC 278 cited IN THE MATTER OF TRIO SITE SERVICES PTY LTD DEPUTY COMMISSIONER OF TAXATION v TRIO SITE SERVICES PTY LTD (ACN 104 466 355) NSD 0255 of 2007

LINDGREN J

23 MAY 2007

SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 0255 OF 2007

IN THE MATTER OF TRIO SITE SERVICES PTY LTD (ACN 104 466 355) BETWEEN: DEPUTY COMMISSIONER OF TAXATION