Commissioner of Taxation v Iannuzzi (No 2) [2019] FCA 1818

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Iannuzzi (No 2) [2019] FCA 1818 File number: NSD 1510 of 2017

Judge: STEWART J

Date of judgment: 7 November 2019

Catchwords: CORPORATIONS – application for inquiry into conduct of liquidator pursuant to Corporations Act 2001 (Cth) s 536(1) – certain admissions made to conduct – whether admissions sufficient to warrant granting of prohibition orders in form submitted by the parties – orders granted

Legislation: Corporations Act 2001 (Cth) ss 180, 181, 182, 183, 184, 206C, 206E, 206F, 435C(3)(b)(i), 436B, 439A, 533, 536, 588FA, 588FDA, 588FE, 588G, 588H Corporations Regulations 2001 (Cth) r 5.6.12(3)

Cases cited: Asden Developments Pty Ltd (in liq) v Dinoris [2017] FCAFC 117 Australian Competition and Consumer Commission v Coles Supermarkets Australia Pty Ltd [2014] FCA 1405 Australian Securities and Investments Commission v Ariff [2009] NSWSC 829 Australian Securities and Investments Commission v Dunner [2013] FCA 872; 303 ALR 98 Australian Securities and Investment Commission v Edge [2007] VSC 170; 211 FLR 137 Australian Securities and Investments Commission v Rich [2004] NSWSC 836; 50 ACSR 500 BL & GY International Co Ltd v Hypec Electronics Pty Ltd [2010] NSWSC 959; 79 ACSR 558 Commissioner for Corporate Affairs v Harvey [1980] VR 669 Commissioner of Taxation v Iannuzzi [2018] FCA 1053 Commonwealth v Director Fair Work Building Industry Inspectorate [2015] HCA 46; 258 CLR 482 Hall v Poolman (2009) 75 NSWLR 99 Iannuzzi v Commissioner of Taxation [2019] FCAFC 39 Kennards Hire Pty Ltd v RMGA Pty Ltd [2010] NSWSC 1387 Macks v Viscariello [2017] SASCFC 172; 353 ALR 201 Pace v Antlers Pty Ltd (1998) 80 FCR 485 Re Allebart Pty Ltd (in liq) [1971] 1 NSWLR 24 Re Contract Corporation (Gooch's Case) (1871) LR 7 Ch App 207 Stewart v Atco Controls Pty Ltd (in Liquidation) [2014] HCA 15; 252 CLR 307