Deputy Commissioner of Taxation v Ansett Resources & Industries Pty Ltd [2010] FCA 833

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Ansett Resources & Industries Pty Ltd [2010] FCA 833 Citation: Deputy Commissioner of Taxation v Ansett Resources & Industries Pty Ltd [2010] FCA 833

Parties: DEPUTY COMMISSIONER OF TAXATION v ANSETT RESOURCES & INDUSTRIES PTY LTD ACN 116 913 663

File number: QUD 243 of 2010

Judge: REEVES J

Date of judgment: 6 August 2010

Legislation: Corporations Act 2001 (Cth) ss 109X(1), 286, 459C(2)(a), 459E, 467, 468, 471A, 482Taxation Administration Act 1953 (Cth) s 14ZZM Federal Court of Australia Act 1976 (Cth) s 23 Federal Court Rules

Cases cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473; [2008] HCA 41HVAC Construction (Qld) Pty Ltd v Energy Equipment Engineering Pty Ltd (2002) 44 ACSR 169; [2002] FCA 1638 Kalifair Pty Ltd v Digi-Tech (Aust) Ltd (2002) 55 NSWLR 737; [2002] NSWCA 383 Masri Apartments Pty Ltd (in liq) v Perpetual Nominees Ltd (2004) 209 ALR 86; [2004] NSWCA 255 Powerflex Services Pty Ltd v Data Access Corporation (1996) 137 ALR 498 Ng v Van Der Veldt [2010] FCA 89 Alexander v Cambridge Credit Corporation Ltd (Receivers Appointed) (1985) 2 NSWLR 685 Citrus Queensland Pty Ltd v Sunstate Orchards Pty Ltd [2008] FCA 1867 Adam P Brown Male Fashions Proprietary Limited v Philip Morris Incorporated (1981) 148 CLR 170 Contender 1 Ltd v LEP International Pty Ltd (1988) 82 ALR 394; [1988] HCA 60 House v The King (1936) 55 CLR 499 Commissioner of Taxation of the Commonwealth of Australia v Futuris Corporation Limited (2008) 237 CLR 146; [2008] HCA 32 Deputy Federal Commissioner of Taxation v Roma Industries Pty Ltd 6 ATR 54 Gronow, McPherson's Law of Company Liquidation (Lawbook Co., subscription service)