Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Compumark Pty Ltd [2012] FCA 583 Citation: Deputy Commissioner of Taxation v Compumark Pty Ltd [2012] FCA 583
Parties: DEPUTY COMMISSIONER OF TAXATION v COMPUMARK PTY LTD (ACN 006450577)
File number: VID 1392 of 2011
Judge: MURPHY J
Date of judgment: 5 June 2012
Catchwords: CORPORATIONS – application to wind up company in insolvency by reason of tax debt – court's residual discretion in applications for winding up – test for reasonably arguable case to challenge the existence of a tax debt 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 principles
Legislation: Corporations Act 2001 (Cth) Federal Court of Australia Act 1976 (Cth) Federal Court Rules 2011 Magistrates Court Act 1989 (Vic) Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth) Workplace Relations Act 1996 (Cth)
Cases cited: Ace Contractors and Staff Pty Ltd v Westgarth Development Pty Ltd [1999] FCA 728 ACT General Cleaning Company Pty Ltd v Naoum (1996) 67 FCR 361 Australian Beverage Distributors Pty Ltd v The Redrock Co Pty Ltd (2008) NSWSC 3 Bay Marine Pty Ltd v Clayton Country Properties Pty Ltd (1986) 8 NSWLR 104 Chief Commissioner of Stamp Duties v Paliflex Pty Ltd (1999) 149 FLR 179 Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited [2012] FCA 363 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Deputy Commissioner of Taxation v De Simone Consulting Proprietary Ltd [2007] FCA 548 Expile Pty Ltd v Jabb's Excavations Pty Ltd (2003) 45 ACSR 711 Helmhout v Apostoloff [2011] ACTSC 2 Hubbard Association of Scientologists International v Anderson [1972] VR 340 In re Southard & Co Ltd [1979] 1 WLR 1198 London City Equities Ltd v Penrice Soda Holdings Ltd (No 3) [2012] FCA 361 Molnar Engineering Pty Ltd v Burns (1984) 3 FCR 68 Pharm-a-Care Laboratories Pty Ltd v Commonwealth of Australia (No 12) [2012] FCA 289 Re Education Pty Limited and the Companies Act [1963] NSWR 1340 Re G J Mannix Ltd [1984] 1 NZLR 309 Re Jarra Hills Pty Ltd and Federal Commissioner of Taxation (1997) 37 ATR 1022 Re Williams v Federal Commissioner of Taxation [2005] 58 ATR 1298 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Termi-Mesh Australia Pty Ltd v Josu Manufacturing Pty Ltd [1999] FCA 1241 The Orleans Marketing Co Pty Ltd v Neydharding Moor (Australia) Pty Ltd (1985) 3 ACLC 147 Worldwide Enterprises Pty Ltd v Silberman [2009] VSC 165
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