Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Swoosh Hand Car Wash Pty Ltd [2014] FCA 73 Citation: Deputy Commissioner of Taxation v Swoosh Hand Car Wash Pty Ltd [2014] FCA 73
Parties: DEPUTY COMMISSIONER OF TAXATION v SWOOSH HAND CAR WASH PTY LTD ACN 135 114 822
File number: NSD 1090 of 2013
Judge: JACOBSON J
Date of judgment: 11 February 2014
Catchwords: CORPORATIONS – winding up – payment of debt after expiry of period for compliance with statutory demand – where company incurred additional debt to creditor – discretion to order winding up
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Corporations Act 2001 (Cth) ss 459A, 459C, 459P, 459R Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth)
Cases cited: Braams Group Pty Ltd v Miric [2002] NSWCA 417 Bungey v Magnate Projects [2006] NSWSC 734 De Montfort v Southern Cross Exploration NL (1987) 17 NSWLR 468 Deputy Commissioner of Taxation v Guy Holdings Pty Ltd (1994) 14 ACSR 580 Deputy Commissioner of Taxation v Huon Foam Pty Ltd [2000] TASSC 99 Deputy Commissioner of Taxation v T.D. Preece Pty Ltd [2013] FCA 1365 Deputy Commissioner of Taxation v Visidet Pty Ltd [2005] FCA 830 FAI Insurances Ltd v Goldleaf Interior Decorators Pty Ltd (No 2) (1988) 14 NSWLR 643
Date of hearing: 11 February 2014
Place: Sydney
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