Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886 TAXATION – Goods and Services Tax – personal liability of liquidator of a corporation - whether liquidator personally liable for GST on sale of new residential premises owned by the corporation where contract for sale of those premises entered into and completed after the winding up order – where liquidator held not personally liable for GST debt

PRACTICE AND PROCEDURE – application for declaratory relief – Federal revenue law controversy – no assessment issued - circumstances in which granting of declaratory relief is appropriate – declarations made.

Constitution s 75 Acts Interpretation Act 1901 (Cth) s 15AB A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-20, 9-40, 17-5, 17-10, 23-5, 27-40, 147-5, 147-20, 147-25, 153-50, 153-55, 155-60, 182, 184-1, 195-1 Bankruptcy Act 1966 (Cth) s 58 Corporations Act 2001 (Cth) ss 419, 474, 477, 479, 556, 559, 564 Income Tax Assessment Act 1936 (Cth)ss 6, 177 Judiciary Act 1903 (Cth) s 39B Taxation Administration Act 1953 (Cth) s 105-100 Goods and Services Tax Act 1985 (NZ) s 58 Goods and Services Tax Amendment Act (No 2) 1992 (NZ) s 11

Commissioner of Taxation v Futuris Pty Ltd (2008) 82 ALJR 1177 cited Commissioner of Taxation v Linter Textiles Australia Limited (In liquidation) (2005) 220 CLR 592 cited Commissioner of Taxation v Reliance Carpet Co Pty Ltd (2008) 82 ALJR 968 cited Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation (1980-1981) 147 CLR 297 distinguished Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 82 ALJR 1411 cited Director of Public Prosecutions (Victoria) v Le (2007) 232 CLR 562 cited Hepples v Commissioner of Taxation (1991-1992) 173 CLR 492 cited Oil Basins Ltd v Commonwealth of Australia (1993) 178 CLR 643 cited Muroa Pty Ltd v O'Meara (1997) 15 ACLC 1427 cited Platypus Leasing Inc v Commissioner of Taxation (2005) 61 ATR 239 cited Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 cited Re Application by the Liquidator of Haupiri Courts Ltd [1969] NZLR 348 cited Re Bolton; ex parte Beane (1987) 162 CLR 514 cited Re Judiciary and Navigation Acts (1921) 29 CLR 257 cited Case W59 (2004) 21 NZTC 11,551 cited DEPUTY COMMISSIONER OF TAXATION v PM DEVELOPMENTS PTY LTD ACN 099 606 827; EX PARTE: JOHN LETHBRIDGE GREIG IN HIS CAPACITY AS LIQUIDATOR OF PM DEVELOPMENTS PTY LTD ACN 099 606 827 (IN LIQUIDATION) DEPUTY COMMISSIONER OF TAXATION v JOHN LETHBRIDGE GREIG