Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Brilliant Homes Management Pty Ltd [2011] FCA 1539 Citation: Deputy Commissioner of Taxation v Brilliant Homes Management Pty Ltd [2011] FCA 1539
Parties: DEPUTY COMMISSIONER OF TAXATION v BRILLIANT HOMES MANAGEMENT PTY LTD ACN 093 793 581
File number: NSD 916 of 2011
Judge: RARES J
Date of judgment: 16 December 2011
Catchwords: CORPORATIONS – winding up application – winding up application opposed on ground of solvency TAXATION – signature – whether running balance account statement had been signed by Deputy Commissioner for purposes of requirement in s 8AAZI(2) of Taxation Administration Act 1953 (Cth) – whether computer printed or typed name of Deputy Commissioner is sufficient as a due signing in place of his or her signature within the meaning of reg 45(2) of Taxation Administration Regulations 1976 (Cth)
Legislation: Consumer and Competition Act 2010 (Cth) Corporations Act 2001 (Cth) ss 459P, 459Q(c), 459S Federal Court (Corporations) Rules 2000 (Cth) r 5.4(2)(c) Taxation Administration Act 1953 (Cth) ss 8AAZC, 8AAZF, 8AAZG, 8AAZH, 8AAZI, 8AAZJ Taxation Administration Regulations 1976 (Cth) reg 45(2) Trade Practices Act 1974 (Cth) ss 44ZZRF and 47ZZRG
Cases cited: Australian Securities and Investments Commission v Plymin (No 1) (2003) 46 ACSR 126 considered Coshott v Coshott (2010) 184 FCR 495 followed Re United Medical Protection Limited (2003) 47 ACSR 705 considered Williams v Silver Peak Mines (1915) 21 CLR 40 applied
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