Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation, in the matter of Tank Sales Sydney Pty Ltd v Tank Sales Sydney Pty Ltd [2018] FCA 449 File number(s): NSD 1476 of 2017
Judge(s): FARRELL J
Date of judgment: 3 April 2018
Catchwords: CORPORATIONS – Application to wind up a company in insolvency – Sections 459A and 459P of the Corporations Act 2001 (Cth) – failure to comply with statutory demand – presumption of insolvency not rebutted – application granted
Legislation: Acts Interpretation Act 1901 (Cth) s 29 Corporations Act 2001 (Cth) ss 459A, 459C, 459P, 459R Evidence Act 1995 (Cth) s 160 Income Tax Assessment Act 1977 (Cth) s 995-1(1) Taxation Administration Act 1953 (Cth) s 8AAZF, Sch 1 Pt 4-25 Federal Court (Corporations) Rules 2000 (Cth)
Cases cited: Ace Contractors & Staff Pty Ltd v Westgarth Development Pty Ltd [1999] FCA 728 Deputy Commissioner of Taxation v De Simone Consulting Pty Limited [2007] FCA 548 In the matter of JKAM Investments Pty Ltd [2016] NSWSC 1955
Date of hearing: 27 March 2018
Registry: New South Wales
Division: General Division
National Practice Area: Commercial and Corporations
Sub-area: Corporations and Corporate Insolvency
Category: Catchwords
Number of paragraphs: 15
Solicitor for the Plaintiff: Mr K Metlej of Craddock Murray Neumann Lawyers
Solicitor for the Defendant: Mr B Long of Celtic Legal
ORDERS NSD 1476 of 2017
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