Westend Asset Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 538

FEDERAL COURT OF AUSTRALIA

Westend Asset Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 538 Citation: Westend Asset Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 538

Parties: WESTEND ASSET PTY LTD ACN 106 132 790 v DEPUTY COMMISSIONER OF TAXATION

File number: WAD 380 of 2012

Judge: BARKER J

Date of judgment: 31 May 2013

Catchwords: CORPORATIONS – application to extend time for compliance with statutory demand – application made before time for compliance expired – time for compliance has now expired – whether Court has jurisdiction to make order

Legislation: Corporations Act 2001 (Cth) s 459F(2), s 459G(1) Corporations Law s 459F(2), s 459G(1) Federal Court of Australia Act 1976 (Cth) s 23

Cases cited: Aussie Vic Plant Hire Pty Ltd v Esanda Finance Corporation Ltd [2008] HCA 3; (2008) 232 CLR 314 Buckland Products Pty Ltd v Deputy Commissioner of Taxation [2003] VSCA 85 David Grant & Co Pty Limited v Westpac Banking Corporation (1995) 184 CLR 265 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 Energy Equity Corporation Ltd v Sinedie Pty Ltd [2002] WASCA 3 Equuscorp Pty Ltd v Perpetual Trustees WA Ltd (1997) 25 ACSR 675 G & J Gears Australia Pty Ltd [2006] FCA 330; (2006) 229 ALR 638 Graywinter Management Pty Ltd v Deputy Federal Commissioner of Taxation (1996) 22 ACSR 636 Graywinter Properties Pty Ltd v Dyer (1996) 15 ACLC 302 Ketrim Pty Ltd v Jaeger Corporation Pty Ltd [2002] NSWSC 871; (2003) 21 ACLC 8 Livestock Traders International Pty Ltd v Bui (1996) 22 ACSR 51 Vista Commercial Construction Pty Ltd v Commissioner of Taxation (1997) 79 FCR 288 Westend Asset Pty Ltd v Deputy Commissioner of Taxation [2012] FCA 1374