Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Westend Asset Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 1374 Citation: Westend Asset Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 1374
Parties: WESTEND ASSET PTY LTD (ACN 106 132 790) v DEPUTY COMMISSIONER OF TAXATION
File number: WAD 107 of 2012
Judge: GILMOUR J
Date of judgment: 5 December 2012
Catchwords: TAXATION – application made under s 459G of the Corporations Act 2001 (Cth) to set aside a statutory demand – whether there was a genuine dispute as to the claimed debt – whether the debt was "due and payable" under s 459E (1)(a) of the Corporations Act 2001 (Cth) - whether there was a statutory exception under s 105-50(3)(b) of Sch 1 of the Taxation Administration Act 1953 (Cth)
Legislation: Corporations Act 2001 (Cth) ss 459E(1)(a), 459G(1), 459H(1) & (3) Taxation Administration Act 1953 (Cth) ss 8AAZI, 105-50(1) & (3) of Sch 1 Evidence Act 1995 (Cth) s 76(1) & (2)
Cases cited: Briginshaw v Briginshaw (1938) 60 CLR 336 cited Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 cited
Date of hearing: 5 July 2012
Place: Perth
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 20
Counsel for the Plaintiff: Ms R Lee
Solicitor for the Plaintiff: Wilson & Atkinson
Counsel for the Defendant: Mr E M Heenan
Solicitor for the Defendant: ATO Legal Services Branch
IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION WAD 107 of 2012
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