Deputy Commissioner of Taxation, in the matter of WA Beard Pty Ltd v WA Beard Pty Ltd [2017] FCA 964

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation, in the matter of WA Beard Pty Ltd v WA Beard Pty Ltd [2017] FCA 964 File number: NSD 782 of 2017

Judge: LEE J

Date of judgment: 25 July 2017

Catchwords: CORPORATIONS – application pursuant to s 482(1) of the Corporations Act 2001 (Cth) to terminate a winding up in insolvency – where not necessary to terminate winding up pursuant to the Corporations Act PRACTICE AND PROCEDURE – application pursuant to r 39.05(a) of the Federal Court Rules 2011 (Cth) to set aside winding-up order – where amount claimed by statutory demand paid after winding-up application but before making of order –when appropriate to set aside winding-up order PRACTICE AND PROCEDURE – application to join director as second defendant to proceedings and for director to be granted leave to represent the company – where not necessary to join director as second defendant – leave granted for director to appear as interested party pursuant to r 2.13(1)(c) of the Federal Court (Corporations) Rules 2000 (Cth)

Legislation: Corporations Act 2001 (Cth), ss 459E(3), 473(3)(b)(ii), 482, 482(1) Federal Court (Corporations) Rules 2000 (Cth), r 2.13(1)(c) Federal Court Rules 2011 (Cth), rr 39.04, 39.05, 39.05(a)

Cases cited: Australian Securities and Investments Commission v ActiveSuper Pty Ltd (No. 4) [2013] FCA 318 Commonwealth Broadcasting Corporation Pty Ltd v Pacific Mobile Phones Pty Ltd [2008] QSC 210; (2008) 219 FLR 422 Deputy Commissioner of Taxation v Annesley Plant Hire Pty Ltd [2010] FCA 755 Double Bay Newspapers Pty Ltd v The Fitness Lounge Pty Ltd [2006] NSWSC 226; (2006) 57 ACSR 131 Expile Pty Ltd v Jabb's Excavations Pty Ltd [2003] NSWCA 163; (2003) 45 ACSR 711 George Ward Steel Pty Ltd v Kizkot Pty Ltd (1989) 15 ACLR 464 Labraga v Pomfret [2005] NSWSC 654 Re Joe's European Auto Specialists Pty Ltd [2014] NSWSC 195 Re Teca Pty Limited [2011] NSWSC 686