Deputy Commissioner of Taxation v Australian Securities and Investments Commission; in the matter of Civic Finance Pty Limited (Deregistered) [2010] FCA 1411

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Australian Securities and Investments Commission; in the matter of Civic Finance Pty Limited (Deregistered) [2010] FCA 1411 Citation: Deputy Commissioner of Taxation v Australian Securities and Investments Commission; in the matter of Civic Finance Pty Limited (Deregistered) [2010] FCA 1411

Parties: DEPUTY COMMISSIONER OF TAXATION v AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION

File number(s): NSD 41 of 2010NSD 44 of 2010

Judge: JAGOT J

Date of judgment: 16 December 2010

Catchwords: CORPORATIONS – deregistered corporation – reinstatement of registration – "person aggrieved" – whether court satisfied it is just that company's registration be reinstated INCOME TAX – assessment – notice – service

Legislation: Corporations Act 2001 (Cth) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth)

Cases cited: Australian Competition and Consumer Commission v Australian Securities and Investments Commission (2000) 174 ALR 688; [2000] NSWSC 316 Batagol v Federal Commissioner of Taxation (1963) 109 CLR 243 Blazai Pty Ltd v Gateway Development (St Marys) Pty Ltd [2009] NSWSC 800 Briginshaw v Briginshaw (1938) 60 CLR 336 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Herbert v Nozala Pty Ltd [2006] NSWSC 1437 McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 Pilarinos v Australian Securities and Investment Commission (2006) 24 ACLC 775; [2006] VSC 301 Re James Hardie Australia Finance Pty Ltd (Deregistered) (2008) 170 FCR 545; [2008] FCA 1181