Deputy Commissioner of Taxation v Commercial & General Law (SA) Pty Ltd [2011] FCA 1269

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Commercial & General Law (SA) Pty Ltd [2011] FCA 1269 Citation: Deputy Commissioner of Taxation v Commercial & General Law (SA) Pty Ltd [2011] FCA 1269

Parties: DEPUTY COMMISSIONER OF TAXATION v COMMERCIAL & GENERAL LAW (SA) PTY LTD ACN 126 471 547

File number: SAD 154 of 2011

Judge: LANDER J

Date of judgment: 7 November 2011

Catchwords: COURTS AND JUDICIAL SYSTEM – delegation of powers to Registrar – application to review "exercise of power" by Registrar – winding up application – preliminary issue decided by Registrar – factual finding regarding the compounding of a debt – whether application for review competent – whether conclusions of Registrar correct – application dismissed as incompetent BIAS – whether reasonable apprehension of bias – recusal application refused.

Legislation: Acts Interpretation Act 1901 (Cth) s 29 Corporations Act 2001 (Cth) s 459C, s 459E, s 459G, s 459P, s 459Q, s 459R Evidence Act 1995 (Cth) s 160 Federal Court of Australia Act 1976 (Cth) s 35A, s 35A(1), s 35A(1)(h), s 35A(5), s 35A(6), s 35A(7) Federal Court (Corporations) Rules 2000 r 16.1, r 16.2

Cases cited: British American Tobacco Australia Services Pty Ltd v Laurie (2011) 242 CLR 283 cited Commonwealth Bank of Australia v Parform Pty Ltd (1995) 13 ACLC 1309 considered Ebner v Official Trustee in Bankruptcy (2000) 205 CLR 337 cited Harris v Caladine (1991) 172 CLR 84 cited Johnson v Johnson (2000) 201 CLR 488 cited Livesey v New South Wales Bar Association (1983) 151 CLR 288 considered Smart Company Pty Ltd (In Liquidation) v Clipsal Australia Pty Ltd (No 6) [2011] FCA 419 cited The Commissioner of Taxation of the Commonwealth of Australia v Lutovi Investments Pty Ltd (1978) 140 CLR 434 considered Trustees of the Franciscan Missionaries of Mary v Weir (2000) 98 FCR 447 cited