Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited (No 2) [2013] FCA 208

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited (No 2) [2013] FCA 208 Citation: Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Limited (No 2) [2013] FCA 208

Parties: DEPUTY COMMISSIONER OF TAXATION v BAYCONNECTION PROPERTY DEVELOPMENTS PTY LIMITED ACN 103 848 862 DEPUTY COMMISSIONER OF TAXATION v VOCA PTY LTD ACN 123 079 550 DEPUTY COMMISSIONER OF TAXATION v MIRA INVESTMENTS PTY LTD ACN 123 079 505 DEPUTY COMMISSIONER OF TAXATION v CATARINA GARDENS PTY LTD ACN 120 773 051

File number(s): NSD 1944 of 2011 NSD 2261 of 2011 NSD 2262 of 2011 NSD 370 of 2012

Judge: ROBERTSON J

Date of judgment: 11 March 2013

Catchwords: CORPORATIONS – application for a winding up order by Deputy Commissioner of Taxation – application for adjournment or stay on behalf of corporation – pending appeal by corporation from Administrative Appeals Tribunal to the Federal Court on a question of law – exercise of discretion – relevant factors

Legislation: A New Tax System (Goods and Services) Tax Act 1999 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) s 44 Corporations Act 2001 (Cth) ss 206D, 459A, 459C(2)(a) Judiciary Act 1903 (Cth) s 55ZG Taxation Administration Act 1953 (Cth) Pt IVC Legal Services Directions 2005 (Cth)

Cases cited: Commissioner of Taxation v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146 Croker v Commonwealth of Australia [2011] FCAFC 25 Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd (2012) 127 ALD 64; [2012] FCA 363 Re Bayconnection Property Developments Pty Ltd and Commissioner of Taxation [2013] AATA 40 Southgate Investment Funds Ltd v Deputy Commissioner of Taxation [2013] FCAFC 10