Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v VA Corporation of Aust. Pty Ltd [2013] FCA 1279 Citation: Deputy Commissioner of Taxation v VA Corporation of Aust. Pty Ltd [2013] FCA 1279
Parties: DEPUTY COMMISSIONER OF TAXATION v VA CORPORATION OF AUST. PTY LTD
File number(s): VID 678 of 2013
Judge(s): DAVIES J
Date of judgment: 22 November 2013
Catchwords: CORPORATIONS – Winding up of company in insolvency – Application by director for review of Registrar's order to wind up company – Failure to comply with statutory demand created presumption of insolvency – Leave to bring application required by ss 459S(1) and 471A(1)(A) of the Corporations Act 2001 (Cth) – Whether a genuine dispute as to existence or amount of debt – Whether evidence of solvency – Application dismissed with costs.
Legislation: Corporations Act 2001 (Cth), ss 459C, 459S, 471A(1)(A) Income Tax Assessment Act 1936 (Cth), s 177(1) Taxation Administration Act 1953 (Cth), Sch 1, s 298-30(3)
Cases cited: Deputy Commissioner of Taxation v Soiland Pty Ltd (in liq) [2010] FCA 168 HVAC Construction (Qld) Pty Ltd v Energy Equipment Engineering Pty Ltd [2002] FCA 1638 Rodgers v CJS Panels Pty Ltd [2001] VSC 470 Binetter v Commissioner of Taxation (2011) 198 FCR 49 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 Re MIG Property Services Pty Ltd [2012] VSC 122 Adamopoulos v Olympic Airways SA (1990) 95 ALR 525 Ahern v Deputy Commissioner of Taxation (Qld) (1987) 76 ALR 137
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