Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Club Culture Pty Ltd [2017] FCA 338 File number: SAD 296 of 2016
Judge: WHITE J
Date of judgment: 31 March 2017
Catchwords: CORPORATIONS – review of Registrar's decision to wind up a company – company wound up on failure to comply with a statutory demand – company raised objections to the decision which attack the basis of the company's liability under the statutory demand – objections should have been raised in an application to set aside the demand – refusal to argue such matters under s 459S of the Corporations Act 2001 (Cth) – failure of the company to prove otherwise that it is solvent. Held: application dismissed.
Legislation: Administrative Decisions (Judicial Review) Act 1977 (Cth) s3(1), Sch 1 Corporations Act 2001 (Cth) ss 109X(1), 459A, 459C, 459E, 459F, 459G, 459P, 459S, 465A, 470(1), 471A Evidence Act 1995 (Cth) s 160 Federal Court of Australia Act 1976 (Cth) s 35A, Income Tax Assessment Act 1997 (Cth) Div 355, s 5-15 Industry Research and Development Act 1986 (Cth) s 27A Taxation Administration Act 1953 (Cth) Sch 1 ss 284-75, 284-80, 284-90, 298-25, 298-30, Pt IIA, Pt IVC s 14ZZ Corporations Regulations 2001 (Cth) Sch 2, reg 1.0.03(1) Federal Court (Corporations) Rules 2000 r 16.1, Sch 2 Pt 1 Federal Court Rules 2011 (Cth) r 10.02 Taxation Administration Regulations 1976 (Cth) reg 45
Cases cited: Bungey t/as John Bungey Real Estate v Magnate Projects Pty Ltd [2006] NSWSC 734 Callegher v Australian Securities and Investments Commission [2007] FCA 482; (2007) 218 FCR 81 Deputy Commissioner of Taxation v Commercial & General Law (SA) Pty Ltd [2011] FCA 1269 Deputy Commissioner of Taxation v Contract Synergies Administration Pty Ltd [2011] FCA 743 Deputy Commissioner of Taxation v Huon Foam Pty Ltd [2000] TASSC 99 Deputy Commissioner of Taxation v Soiland Pty Ltd (in liq) [2010] FCA 168 Dooney v Henry [2000] HCA 44, (2000) 174 ALR 41 HVAC Constructions (Qld) Pty Ltd v Energy Equipment Engineering Pty Ltd [2002] FCA 1638 In the matter of NA Investment Holdings Pty Ltd; Perpetual Nominees Ltd v NA Investment Holdings Pty Ltd [2011] NSWSC 282 In the matter of Vangory Holdings Pty Ltd [2015] NSWSC 546 IOC Australia Pty Ltd v Mobil Oil Australia Ltd (1975) 11 ALR 417 TS Recoveries Pty Ltd v Sea-Slip Marinas (Aust) Pty Ltd [2007] NSWSC 1410
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