Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v ACN 154 520 199 Pty Ltd (In Liq), in the matter of ACN 154 520 199 Pty Ltd (In Liq) [2020] FCA 134 File number: NSD 74 of 2017
Judge: JAGOT J
Date of judgment: 10 February 2020
Catchwords: CORPORATIONS – remuneration of special purpose liquidators – purpose of appointment of special purpose liquidators – payment of disbursements
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 38-385, 165-40, 195-1 Corporations Act 2001 (Cth) ss 437, 437(10), 473, 473(10)(k), 473(3)(b)(ii), 479(3), 596A, 596B
Cases cited: Deputy Commissioner of Taxation, in the matter of ACN 154 520 199 Pty Ltd (in liq) v ACN 154 520 199 Pty Ltd (in liq) [2017] FCA 444 Re Hunter Valley Dental Surgery Pty Ltd (in liq) [2017] NSWSC 691 Re Rolcross Pty Ltd (in liq) [2012] NSWSC 846 Re Sakr Nominees Pty Ltd [2016] NSWSC 709 Re Sakr Nominees Pty Limited [2017] NSWSC 668 Sanderson as Liquidator of Sakr Nominees Pty Ltd (in liq) v Sakr [2017] NSWCA 38; 93 NSWLR 459
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