Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd (in liq) [2017] FCA 538

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd (in liq) [2017] FCA 538 File number: QUD 176 of 2017

Judge: LOGAN J

Date of judgment: 3 May 2017

Catchwords: CORPORATIONS – leave to proceed against company in liquidation – s 471B of the Corporations Act 2001 (Cth) – foundation for allegations against company – principles applicable to exercise of discretion to grant leave to proceed – serious question to be tried – public interest – conditions proffered and imposed on grant of leave – applicant granted leave to proceed against company in liquidation on the condition that the applicant does not without leave enforce an order for the payment of money by that respondent – leave granted

Legislation: Corporations Act 2001 (Cth) ss 471B, 553B Taxation Administration Act 1953 (Cth) s 290-50

Cases cited: Atlas Copco Australia Pty Ltd v Max Smith Enterprises Pty Ltd [2009] FCA 1054 Australian Competition and Consumer Commission v Advanced Medical Institute (Administrator Appointed) (No 3) [2011] FCA 348 Australian Competition and Consumer Commission v Dataline.Net.Au Pty Ltd (2007) 161 FCR 513 Australian Competition and Consumer Commission v Link Solutions Pty Ltd [2008] FCA 1790 Australian Competition and Consumer Commission v Phoenix Institute of Australia Pty Ltd (Subject to Deed of Company Arrangement) [2016] FCA 1246 Mathers v Commonwealth of Australia (2004) 134 FCR 135 Re Gordon Grant & Grant Pty Ltd [1983] 2 Qd R 314 Secretary, Department of Health and Ageing v Prime Nature Prize Pty Ltd (in liquidation) [2010] FCA 597