Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Interactive Community Planning Pty Ltd [2011] FCA 1173 Citation: Deputy Commissioner of Taxation v Interactive Community Planning Pty Ltd [2011] FCA 1173
Parties: DEPUTY COMMISSIONER OF TAXATION v INTERACTIVE COMMUNITY PLANNING PTY LTD ACN 074 252 930
File number: QUD 191 of 2011
Judge: COLLIER J
Date of judgment: 14 October 2011
Catchwords: CORPORATIONS – winding up in insolvency under s 459A Corporations Act – whether company is solvent – whether Court should exercise discretion to refuse order under s 459A
Legislation: Corporations Act 2001 (Cth) ss 95, 459A, 459C(2)(a), 459P Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) s 8AAZF
Cases cited: Ace Contractors & Staff Pty Ltd v Westgarth Development Pty Ltd [1999] FCA 728 cited ASIC v Plymin (2003) 175 FLR 124 cited Commonwealth Bank of Australia v Begonia (1993) 11 ACSR 609 cited Deputy Commissioner of Taxation v Barblance Pty Ltd [2010] FCA 1121 cited In the matter of Simionato Holdings Pty Ltd (1997) 15 ACLC 477 cited Leslie v Howship Holdings Pty Ltd (1997) 15 ACLC 459 cited Lewis v Doran (2005) 210 ALR 555 cited Lewis, in the matter of Damilock Pty Ltd (In Liquidation) v VI SA Australia Pty Ltd [2008] FCA 1801 cited McLellan, in the matter of The Stake Man Pty Ltd v Carroll [2009] FCA 1415 cited Re Citic Commodity Trading Pty Ltd v JBL Enterprises (WA) Pty Ltd [1998] FCA 232 cited Roufeil v Gliderol International Pty Limited [2011] FCA 84 cited Southern Cross Interiors Pty Ltd v Deputy Commissioner of Taxation (2001) 53 NSWLR 213 cited
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