Federal Court of Australia
Federal Court of Australia
Deputy Commissioner of Taxation v APSC Pty Ltd (Deregistered) [2020] FCA 1591 File number(s): QUD 311 of 2020
Judgment of: DERRINGTON J
Date of judgment: 30 October 2020
Catchwords: CORPORATIONS – reinstatement of deregistered company – application for reinstatement of registration of company to enable Deputy Commissioner of Taxation to make an amended income tax assessment and pursue payment of penalty for false and misleading statement – company director resides outside of jurisdiction – whether commissioner "person aggrieved by deregistration" – whether "just" that registration be reinstated – deregistered company reinstated CORPORATIONS – winding up on just and equitable grounds – where company director no longer in Australia
Legislation: Corporations Act 2001 (Cth), ss 459P, 461, 601AB, 601AD, 601AH Taxation Administration Act 1953 (Cth) s 8AAZLGA
Cases cited: ACN 078 272 867 Pty Ltd (in liq) (formerly Advance Finances Pty Ltd) v Deputy Commissioner of Taxation; Binetter v Deputy Commissioner of Taxation (2011) 282 ALR 607 Australian Competition and Consumer Commission v Australian Securities and Investments Commission (2000) 174 ALR 688 Bell Group Ltd (in liq) v Australian Securities and Investments Commission (2018) 358 ALR 624 Blazai Pty Ltd v Gateway Development (St Marys) Pty Ltd [2009] NSWSC 800 Callegher v Australian Securities and Investments Commissioner (2007) 218 FCR 81 Deputy Commissioner of Taxation v Australian Securities and Investments Commission (2013) 304 ALR 319 Deputy Commissioner of Taxation v Australian Securities and Investments Commission; Re Civic Finance Pty Ltd (Deregistered) (2010) 81 ATR 456 Deputy Commissioner of Taxation v Australian Securities and Investments Commission (2010) 81 ATR 456 Deputy Commissioner of Taxation v Lanstel Pty Ltd (1996) 22 ACSR 314 Deputy Commissioner of Taxation; Re James Hardie Australia Finance Pty Ltd (Deregistered) (2008) 170 FCR 545 Legrande Enterprises Pty Ltd v Australian Securities and Investments Commission [2009] FCA 718 Pacanowski v Australian Securities Commission (1995) 57 FCR 173 Re Piccoli Tesori Pty Ltd (Deregistered) (2006) 151 FCR 109 Re Proserpine Pty Ltd [1980] 1 NSWLR 745
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate