Deputy Commissioner of Taxation v NOPSA Pty Ltd [2015] FCA 1126

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation v NOPSA Pty Ltd [2015] FCA 1126 Citation: Deputy Commissioner of Taxation v NOPSA Pty Ltd [2015] FCA 1126

Parties: DEPUTY COMMISSIONER OF TAXATION and LEIGH PRIOR IN HIS CAPACITY AS LIQUIDATOR OF NOPSA PTY LTD (IN LIQUIDATION) v NOPSA PTY LTD ACN 153 714 768, ROCCO MUSOLINO and SILVANA MUSOLINO)

File number: SAD 232 of 2015

Judge: WHITE J

Date of judgment: 7 October 2015

Catchwords: CORPORATIONS – insolvency – winding up order made against the defendant in defendant's absence – application to have winding up order set aside – whether Court should exercise its discretion to set aside the winding up order – standing of corporation to make interlocutory application while being wound up – principles applicable to the setting aside of a winding up order

Legislation: Corporations Act 2001 (Cth) ss 471A, 482 Federal Court Rules 2011 (Cth) r 39.05 Income Tax Assessment Act 1936 (Cth)

Cases cited: Brolrik Pty Ltd v Sambah Holdings Pty Ltd [2001] NSWSC 1171; (2001) 164 FLR 91 Deputy Commissioner of Taxation v Annesley Plant Hire Pty Ltd [2010] FCA 755 George Ward Steel Pty Ltd v Kizkot Pty Ltd (1989) 15 ACLR 464 Land Enviro Corp Pty Ltd (in liq) v Hickie [2015] FCA 766 Lane Cove Council v Geebung Polo Club Pty Ltd (No 2) [2002] NSWSC 118; (2002) 167 FLR 175 Registrar of Aboriginal Corporations v Murnkurni Women's Aboriginal Corporation (in liq) [1995] FCA 1413; (1995) 58 FCR 125 Workers Compensation Nominal Insurer v Detailed Flooring Pty Ltd [2010] NSWSC 1056; (2010) 80 ACSR 1