Federal Court of Australia
FEDERAL COURT OF AUSTRALIA Deputy Commissioner of Taxation v A & S Services Australia Pty Ltd [2017] FCA 437 File numbers: VID 322 of 2017 VID 323 of 2017 VID 324 of 2017 VID 325 of 2017 VID 326 of 2017 VID 327 of 2017
Judge: DAVIES J
Date of judgment: 27 April 2017
Catchwords: CORPORATIONS – Ex parte applications to appoint provisional liquidator – discretionary considerations for appointment of provisional liquidator PRACTICE AND PROCEDURE – applications for freezing orders – whether arguable case – whether risk of removing, disposing of, dealing with or diminishing value of, assets
Legislation: Corporations Act 2001 (Cth), ss 461(1)(k), 472(2) Taxation Administration Act 1953 (Cth), ss 255-5(2) of Schedule 1, 350-10 of Schedule 1 Federal Court Rules 2011 (Cth), rr 7.32, 7.35
Cases cited: Allstate Explorations NL v Batepro Australia Pty Ltd [2004] NSWSC 261 Australian Securities and Investments Commission v ActiveSuper Pty Ltd (ACN 125 423 574) and Others (No 2) [2013] FCA 234; (2013) 93 ACSR 189 Australian Securities and Investments Commission v Uglii Corporation Ltd [2016] FCA 1099; (2016) 116 ACSR 389 Carr v Darren Berry International Marine Pty Ltd (No 1) [2013] FCA 1150 Hipages Group Pty Ltd v Reach Aussie Pty Ltd [2017] FCA 112 International Hospitality Concepts Pty Ltd v National Marketing Concepts Inc (No 2) (1994) 13 ACSR 368 Royal v El Ali (No 2) [2016] FCA 1156 South Downs Packers Pty Ltd v Beaver [1984] 2 Qd R 559; (1984) 8 ACLR 990
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