Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited [2012] FCA 363

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited [2012] FCA 363 Citation: Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited [2012] FCA 363

Parties: DEPUTY COMMISSIONER OF TAXATION v BAYCONNECTION PROPERTY DEVELOPMENTS PTY LIMITED ACN 103 848 862

File number: NSD 1944 of 2011

Judge: ROBERTSON J

Date of judgment: 16 April 2012

Catchwords: CORPORATIONS – application to wind up company in insolvency by reason of tax debt – tax debt the subject of pending review proceedings in the Administrative Appeals Tribunal – application to adjourn winding up application until decision in review proceedings CORPORATIONS – extension of period within which application for company to be wound up in insolvency be determined – "special circumstances" under s 459R(2) of the Corporations Act 2001 (Cth) TAXATION – application to wind up company – tax debt the subject of pending review proceedings in the Administrative Appeals Tribunal – adjournment PRACTICE AND PROCEDURE – corporate respondent – leave to appear otherwise than by a lawyer – dispensing with r 4.01(2) of the Federal Court Rules 2011 EVIDENCE – "fullest and best" evidence principle – standard of proof – balance of probabilities

Legislation: Corporations Act 2001 (Cth) ss 459C(2)(a), 459P, 459R(2), 465C Taxation Administration Act 1953 (Cth) ss, 8AAZI, 14ZZM Federal Court (Corporations) Rules 2000 reg 2.9(3) Federal Court Rules 2011 r 4.01(2)