HC Legal Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 45

FEDERAL COURT OF AUSTRALIA

HC Legal Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 45 Citation: HC Legal Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 45

Parties: HC LEGAL PTY LTD (ACN 116 629 602) v DEPUTY COMMISSIONER OF TAXATION

File number: VID 515 of 2012

Judge: MURPHY J

Date of judgment: 5 February 2013

Catchwords: CORPORATIONS – statutory demand – application under s 459G of the Corporations Act 2001 (Cth) to set aside statutory demand – whether genuine dispute under s 459H as to existence or amount of debt – whether some other reason under s 459J for setting aside statutory demand.

Legislation: Corporations Act 2001 (Cth) Freedom of Information Act 1982 (Cth) Taxation Administration Act 1953 (Cth) The New Tax System (Goods and Services Tax) Act 1999 (Cth)

Cases cited: Andi-Co Australia Pty Ltd v Meyers [2004] FCA 1358 Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation (2005) 58 ATR 456 Callegher v ASIC (2007) 239 ALR 749 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1995) 19 ACSR 125 Kalis Nominees Pty Ltd v Deputy Commissioner of Taxation (1995) 31 ATR 188 KW & KM Quinn Investments Pty Ltd v Deputy Commissioner of Taxation [2003] QSC 336 Martin v Commonwealth Bank of Australia (2001) 217 ALR 634 Mazukov v University of Tasmania [2004] FCAFC 159 Moutere v Deputy Commissioner of Taxation (2000) 34 ACSR 533 Re Softex Industries Pty Ltd [2001] QSC 377 Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 76 FCR 452 The King v Deputy Federal Commissioner of Taxation for South Australia; Ex Parte Hooper (1926) 37 CLR 368 West International Pty Ltd v Ultradrilling Pty Ltd [2008] FCA 1443 Willemse Family Company Pty Ltd v Deputy Commissioner of Taxation (2002) 172 FLR 70