Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Warner (No 2) [2015] FCA 1281 Citation: Commissioner of Taxation v Warner (No 2) [2015] FCA 1281
Parties: COMMISSIONER OF TAXATION v ANTHONY WARNER, STEVEN KUGEL, TJT (NO 1) PTY LTD (IN LIQUIDATION) ACN 121 745 711, TJT (NO 2) PTY LTD (IN LIQUIDATION) ACN 002 710 910, TJT (NO 3) PTY LTD (IN LIQUIDATION) ACN 112 054 841, TJT (NO 4) PTY LTD (IN LIQUIDATION) ACN 099 721 203, TJT (NO 5) PTY LTD (IN LIQUIDATION) ACN 100 014 346, TJT (NO 7) PTY LTD (IN LIQUIDATION) ACN 120 124 781, TJT (NO 8) PTY LTD (IN LIQUIDATION) ACN 101 457 970, TJT (NO 9) PTY LTD (IN LIQUIDATION) ACN 101 458 539 and TJT (NO 13) PTY LTD (IN LIQUIDATION) ACN 058 455 600
File number: NSD 573 of 2014
Judge: PERRY J
Date of judgment: 20 November 2015
Catchwords: COSTS – where Commissioner issued notice to produce documents under s 264 of the Income Tax Assessment Act 1936 (Cth) and s 353-10 of Sch 1 to the Taxation Administration Act 1953 (Cth) to liquidators appointed in creditors' voluntary liquidations – where liquidators took stance that s 264 is in conflict with s 486 of the Corporations Act 2001 (Cth) and would not comply with s 264 notice absent Court order – where Commissioner had no real option but to initiate proceedings – where respondents filed submitting appearance and amicus curiae arranged by Commissioner to make submissions as a contradictor – whether Court ought to exercise discretion depriving Commissioner of prima facie entitlement to costs where submitting appearance has been filed – where submitting appearance did not immunise liquidators against an adverse costs order – where liquidators ordered to pay costs of Commissioner and amicus curiae – whether Court ought to exercise discretion to award costs against the liquidators personally – where position of liquidators was more akin to that of liquidators who had instituted proceedings and therefore they should assume the risk – where interests of justice, including interests of creditors, best served by awarding costs against liquidators personally
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