Northside Deli Pty Limited, in the matter of Deputy Commissioner of Taxation v Deputy Commissioner of Taxation [2011] FCA 1474

FEDERAL COURT OF AUSTRALIA

Northside Deli Pty Limited, in the matter of Deputy Commissioner of Taxation v Deputy Commissioner of Taxation [2011] FCA 1474 Citation: Northside Deli Pty Limited, in the matter of Deputy Commissioner of Taxation v Deputy Commissioner of Taxation [2011] FCA 1474

Parties: NORTHSIDE DELI PTY LIMITED ACN 054 152 411 v DEPUTY COMMISSIONER OF TAXATION

File number(s): NSD 1982 of 2011

Judge: JAGOT J

Date of judgment: 12 December 2011

Catchwords: CORPORATIONS – application for stay of winding-up orders – where applicant asserted serious and fundamental error in taxation assessments forming basis of statutory demand – where applicant expressed intention to apply for review by Administrative Appeals Tribunal – where no evidence of error and no application for review brought – where company not otherwise trading

Date of hearing: 12 December 2011

Place: Sydney

Division: GENERAL DIVISION

Category: Catchwords

Number of paragraphs: 8

Solicitor for the Plaintiff: Mr B Gelonesi of GP Legal

Counsel for the Defendant: Mr A J O'Brien

Solicitor for the Defendant: Australian Government Solicitor

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION NSD 1982 of 2011

IN THE MATTER OF DEPUTY COMMISSIONER OF TAXATION BETWEEN: NORTHSIDE DELI PTY LIMITED ACN 054 152 411

Plaintiff

AND: DEPUTY COMMISSIONER OF TAXATION

Defendant

JUDGE: JAGOT J DATE OF ORDER: 12 DECEMBER 2011 WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The application for a stay of the Registrar's orders of 2 November 2011, dated 11 November 2011, be dismissed. 2. Mr Bruno Gelonesi pay the costs of the Deputy Commissioner of Taxation as agreed or assessed.