Deputy Commissioner of Taxation, in the matter of ABW Design & Construction Pty Ltd v ABW Design & Construction Pty Ltd [2012] FCA 346

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation, in the matter of ABW Design & Construction Pty Ltd v ABW Design & Construction Pty Ltd [2012] FCA 346 Citation: Deputy Commissioner of Taxation, in the matter of ABW Design & Construction Pty Ltd v ABW Design & Construction Pty Ltd [2012] FCA 346

Parties: DEPUTY COMMISSIONER OF TAXATION v ABW DESIGN & CONSTRUCTION PTY LTD ACN 101 130 509

File number: QUD 339 of 2011

Judge: LOGAN J

Date of judgment: 4 April 2012

Catchwords: CORPORATIONS – winding up – statutory demand – proof of service by post where registered office of corporation included a post code – where post code was obscured on envelope containing statutory demand – whether compliance with statutory requirements for postal service pursuant to s 109X of the Corporations Act 2001 (Cth) and s 28A of the Acts Interpretation Act 1901 (Cth) considered Held: non-compliance with s 109X of the Corporations Act 2001 (Cth) and s 28A of the Acts Interpretation Act 1901 (Cth) EVIDENCE – presumptions pursuant to s 29 of the Acts Interpretation Act 1901 (Cth) and s 160 and s 163 of the Evidence Act 1995 (Cth) – service of documents on companies by post – statutory presumptions as to time of service where document posted to registered office – no evidence led as to when documents were delivered – proof of non-receipt Held: presumptions rebutted

Legislation: Acts Interpretation Act 1901 (Cth) ss 28A, 29 Corporations Act 2001 (Cth) ss 5C, 9, 95A, 109X, 142, 459A, 459C, 459F, 459J, 459P, 467A Evidence Act 1995 (Cth) ss 3, 5, 140, 160, 163, 182, 183 Taxation Administration Act 1953 (Cth) ss 3A, 7 Corporate Law Reform Bill 1992 (Cth)