Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Delta Ace Pty Ltd v Deputy Commissioner of Taxation [2014] FCA 178 Citation: Delta Ace Pty Ltd v Deputy Commissioner of Taxation [2014] FCA 178
Parties: DELTA ACE PTY LTD (ACN 126 839 094) v DEPUTY COMMISSIONER OF TAXATION
File number: WAD 243 of 2013
Judge: BARKER J
Date of judgment: 5 March 2014
Catchwords: CORPORATIONS – application under s 459G Corporations Act 2001 (Cth) to set aside statutory demand – whether genuine dispute as to existence of debt – whether defect in demand – whether demand should have been addressed to entity in capacity as trustee of trust – whether other reason to set aside demand
Legislation: A New Tax System (Australian Business Number) Act 1999 (Cth) Div 4, Pt 2 A New Tax System (Goods and Services) Act 1999 (Cth) s 162-15, 162-70, Div 162, Pt 4-7 Corporations Act 2001 (Cth) s 459E, s 459G, s 459G(2), s 459G(3), s 459H(1), s 459H(1)(a), s 459H(6), s 459J, s 459J(1)(a), s 459J(1)(b), s 459H(5)(a) Income Tax Assessment Act 1997 (Cth) s 5-15, s 960-100(1), s 960-100(3), s 960-100(4), s 995-1(1) Income Tax (Transitional Provisions) Act 1997 Div 5 Taxation Administration Act 1953 (Cth) s 8AAZA, s 8AAZC, s 8AAZD, s 8AAZF(1), s 8AAZH, Pt IIA, Pt IIB, Sch 1
Cases cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 Moutere v Deputy Commissioner of Taxation [2000] NSWSC 379
Date of hearing: 30 January 2014
Place: Perth
Division: GENERAL DIVISION
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