Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation; in the matter of James Hardie Australia Finance Pty Ltd (Deregistered) [2008] FCA 1181
CORPORATIONS – application for reinstatement of registration of company to enable Deputy Commissioner of Taxation (Commissioner) to make a determination under Part IVA of the Income Tax Assessment Act 1936 (Cth) and to issue amended assessment of taxable income of, and of tax payable by, former company – Commissioner's desire to have liquidator again in place to investigate recoverability of assets disposed of by company to enable recovery of tax – whether Commissioner "a person aggrieved by the deregistration" within meaning of s 601AH of Corporations Act 2001 (Cth) – whether it was "just" that registration be reinstated – whether Court should exercise its discretion to order reinstatement – whether former liquidator, or a different person, should be appointed as liquidator. Corporations Act 2001 (Cth) ss 509, 601AD(1), 601AH Taxation Administration Act 1953 (Cth) Sch 1 s 260-45 Australian Competition and Consumer Commission v Australian Securities and Investments Commission [2000] NSWSC 316;(2000) 174 ALR 688 referred to JP Morgan Portfolio Services Ltd v Deloitte Touche Tohmatsu [2008] FCA 433; (2008) 167 FCR 212 approved Pacanowski v Australian Securities Commission (1995) 57 FCR 173 referred to Re Proserpine Pty Ltd and the Companies Act [1980] 1 NSWLR 745 referred to Re Steelmaster Pty Ltd (in liq) (1992) 6 ACSR 494 referred to DEPUTY COMMISSIONER OF TAXATION v JAMES HARDIE AUSTRALIA FINANCE PTY LTD (DEREGISTERED)
NSD 901 of 2008
LINDGREN J
8 august 2008
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 901 of 2008
DEPUTY COMMISSIONER OF TAXATION
Plaintiff
JUDGE: LINDGREN J
DATE OF ORDER: 8 AUGUST 2008
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