Deputy Commissioner of Taxation v Tilley Property Management Services Pty Ltd [2011] FCA 678

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Tilley Property Management Services Pty Ltd [2011] FCA 678 Citation: Deputy Commissioner of Taxation v Tilley Property Management Services Pty Ltd [2011] FCA 678

Parties: DEPUTY COMMISSIONER OF TAXATION v TILLEY PROPERTY MANAGEMENT SERVICES PTY LTD ACN 050 027 711

File number: QUD 78 of 2011

Judge: LOGAN J

Date of judgment: 27 May 2011

Catchwords: CORPORATIONS – application for winding up of a company pursuant to a statutory demand – objection to tax assessment not lodged within time – discussion of s 14ZZR of the Taxation Administration Act 1953 (Cth) - discretion of Court to order winding up – where no other debt than to the Plaintiff – where argued that a winding up would not protect the revenue of the Commonwealth – where no oppressive conduct by the Plaintiff – winding up order made

Legislation: Corporations Act 2001 (Cth) ss 459A, 459C, 459P Income Tax Assessment Act 1936 (Cth) ss 102UA, 102UK, 102UL, 102UR, 177, 201 Taxation Administration Act 1953 (Cth) ss 14ZW, 14ZZM, 14ZZR

Cases cited: Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 followed Deputy Commissioner of Taxation v Denlay & Anor [2010] QCA 217 considered Deputy Commissioner of Taxation v Jonrich Pty Ltd (1986) 70 ALR 357 applied Deputy Commissioner of Taxation v Moorebank Pty Ltd (1988) 165 CLR 555 considered Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146 considered Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 62 FCR 302 considered Re Norper Investments Pty Ltd (1977) 33 FLR 87 considered Re Roma Industries Pty Ltd (1976) 1 ACLR 296 applied