Bell Group Limited (in liq) v Deputy Commissioner of Taxation [2015] FCA 1056

FEDERAL COURT OF AUSTRALIA

Bell Group Limited (in liq) v Deputy Commissioner of Taxation [2015] FCA 1056 Citation: Bell Group Limited (in liq) v Deputy Commissioner of Taxation [2015] FCA 1056

Parties: THE BELL GROUP LIMITED (IN LIQ) (ACN 008 666 993) and ANTONY LESLIE JOHN WOODINGS v DEPUTY COMMISSIONER OF TAXATION and NATIONAL AUSTRALIA BANK LIMITED

File number: NSD 1030 of 2015

Judge: WIGNEY J

Date of judgment: 29 September 2015

Catchwords: TAXATION – where notices have been issued by the Commissioner of Taxation pursuant to s 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth) to a company which is being wound up and its liquidator in relation to the company's post-liquidation tax-related liabilities – whether the Commissioner of Taxation has power to issue a s 260-5 notice to a company which is being wound up, or its liquidator, in relation to the company's post-liquidation tax-related liabilities – whether such notices are an attachment against the company and accordingly void pursuant to s 468(4) of the Corporations Act 2001 (Cth) – whether s 254(1)(h) of the Income Tax Assessment Act 1936 (Cth) preserves the Commissioner's right to issue a s 260-5 notice in respect of post-liquidation tax-related liabilities – whether the scheme in s 254 of the Income Tax Assessment Act 1936 (Cth), which applies in respect of the post-liquidation tax liabilities of a company being wound up, excludes the operation of the general provision in s 260-5 of Schedule 1 to the Taxation Administration Act 1953 (Cth)

Legislation: Corporations Act 2001 (Cth), ss 468(4), 500(1), 555, 556 Companies Act 1899 (NSW), s 95 Income Tax Assessment Act 1936 (Cth), ss 6, 167, 215, 221, 254 Income Tax Assessment Act 1997 (Cth), ss 960-100, 995-1 Taxation Debts (Abolition of Crown Priority) Act 1980 (Cth) Taxation Administration Act 1953 (Cth), ss 3AA(2), 255-1, 260-5, 260-45