Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Combis as liquidator of Seminars International Pty Ltd v Commissioner of Taxation [2009] FCA 1362
CORPORATIONS – Winding Up – Liquidator appointed –Voidabletransaction – Moneys paid by company to Commissioner of Taxation antecedent to liquidation constituted a voidable transaction – Commissioner required to pay money to liquidator – Commissioner entitled to an indemnity pursuant to s 588FGA(2) - Corporations Act (Cth) Corporations Act 2001 (Cth) ss 588FF, s 588FGA Taxation Administration Act 1953 (Cth)
Harris v Commissioner of Taxation [2006] QSC 108 cited Hillig v Commissioner of Taxation (2001) 2 QR 147 applied Commissioner of Taxation v Sims [2008] NSWCA 298 applied NICK JIM COMBIS AS LIQUIDATOR OF SEMINARS INTERNATIONAL PTY LTD v COMMISSIONER OF TAXATION and ROGER JEFFREY DAVIES
QUD 145 of 2009
LOGAN J
13 NOVEMBER 2009
BRISBANE
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY
GENERAL DIVISION QUD 145 of 2009
BETWEEN: NICK JIM COMBIS AS LIQUIDATOR OF SEMINARS INTERNATIONAL PTY LTD
Plaintiff
AND: COMMISSIONER OF TAXATION
First Defendant
ROGER JEFFREY DAVIES
Second Defendant
JUDGE: LOGAN J
DATE OF ORDER: 13 NOVEMBER 2009
WHERE MADE: BRISBANE
THE COURT ORDERS THAT:
As between the Plaintiff and the First Defendant:
1. Pursuant to s 588FF of the Corporations Act 2001 (Cth), the Commissioner of Taxation pay the Plaintiff the amount of $131,428.02, inclusive of $5,956.62 interest, within 28 days in full and final satisfaction of the originating process filed 18 June 2009; and 2. There be no order as to costs. As between the First and Second Defendants: 1. Pursuant to s 588FGA of the Corporations Act 2001 (Cth), the Second Defendant pay to the First Defendant the sum of $68,544.94 plus $3,255.50 in interest pursuant to s 588FGA(2) of the Corporations Act 2001 (Cth); and 2. The Second Defendant pay the First Defendant's costs of and incidental to the interlocutory application, to be fixed in the amount of $622.00. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using eSearch on the Court's website. IN THE FEDERAL COURT OF AUSTRALIA
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