Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2013] FCA 623

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2013] FCA 623 Citation: Deputy Commissioner of Taxation v Australian Securities and Investments Commission [2013] FCA 623

Parties: DEPUTY COMMISSIONER OF TAXATION v AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION

File number: VID 606 of 2012

Judge: KENNY J

Date of judgment: 21 June 2013

Catchwords: PRACTICE AND PROCEDURE – Application for review of a decision of a Registrar pursuant to s 35A of the Federal Court of Australia Act 1976 (Cth) – Hearing conducted as hearing de novo – Court not confined to the factual matrix as it stood at the time application heard by Registrar – Application by non-party to be joined pursuant to r 2.13 of the Federal Court Rules 2011 – Non-party joined as defendant to proceeding. TAXATION – Application to set aside decision of a Registrar reinstating the registration of a Company – Application for reinstatement made by the Deputy Commissioner of Taxation – Deputy Commissioner of Taxation held to be a "person aggrieved" for the purposes of s 106AH(2) of the Corporations Act 2001 – Consideration of discretionary factors affecting whether reinstatement is "just" as provided for in s 106AH(2)(b).

Legislation: Corporations Act 2001 (Cth) Taxation Administration Act 1953 (Cth) Federal Court (Corporations) Rules 2000 (Cth) Federal Court of Australia Act 1976 (Cth) Income Tax Assessment Act 1936 (Cth)