Deputy Commissioner of Taxation v Soiland Pty Ltd (In Liq) [2010] FCA 168

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Soiland Pty Ltd (In Liq) [2010] FCA 168 Citation: Deputy Commissioner of Taxation v Soiland Pty Ltd (In Liq) [2010] FCA 168

Parties: DEPUTY COMMISSIONER OF TAXATION v SOILAND PTY LTD (IN LIQUIDATION)

File number: WAD 213 of 2009

Judge: BARKER J

Date of judgment: 2 March 2010

Catchwords: CORPORATIONS - winding up - insolvency - application for review of winding up order - motion for approval nunc pro tunc for director to bring application in name of company - winding up order made by Registrar - nature of review proceedings - presumption of insolvency - court approval of director bringing application for review - whether necessary - criteria for review - relevant considerations

Legislation: Corporations Act 2001 (Cth) ss 471A(1A)(d), 466(2) Federal Court Act 1976 (Cth) s 35A(5)

Cases cited: Brolrick Pty Ltd v Sambah Holdings Pty Ltd (2001) 164 FLR 91; [2001] NSWSC 1171 Décor Corp Pty Ltd v Dart Industries Inc (1993) 33 FCR 397 Dooney v Henry (2000) 74 ALJR 1289; [2000] HCA 44 Gail Freeman and Co Pty Ltd v Deputy Commissioner of Taxation [2007] FCA 1381 Harris v Caladine (1991) 172 CLR 84; [1991] HCA 9 HVAC Constructions (Qld) Pty Ltd v Energy Equipment Engineering Pty Ltd (2002) 44 ACSR 169; [2002] FCA 1638 Lane Cove Council v Geebung Polo Club Pty Ltd (in liquidation) (No 2) (2002) 167 FLR 175; [2002] NSWSC 118 Lightburn Pty Ltd v Kama Power Products Pty Ltd [2003] SASC 43 Re Rock Bottom Fashion Market Pty Ltd (in liquidation) [2000] 2 Qd R 573; [1997] QCA 399 Re Wakim; ex parte McNally (1999) 198 CLR 511; [1999] HCA 27 Rodgers v CJS Panels Pty Ltd [2001] VSC 470 Vynotas Pty Ltd v Mystic Crystals Franchises (Aust) Pty Ltd [1999] QCA 473 Walker v Midlink Nominees Pty Ltd (2000) 22 WAR 318; [2000] WASC 112