McEvoy v Commissioner of Taxation, in the matter of Careers Australia Group Limited (in liq) [2021] FCA 216

Federal Court of Australia

McEvoy v Commissioner of Taxation, in the matter of Careers Australia Group Limited (in liq) [2021] FCA 216 File number: VID 238 of 2020

Judgment of: O'BRYAN J

Date of judgment: 11 March 2021

Date of publication of reasons: 12 March 2021

Catchwords: PRACTICE AND PROCEDURE – interlocutory application by defendant for relief against third party under s 588FGA of the Corporations Act 2001 (Cth) – whether procedurally appropriate or necessary for application to be brought under Part 15 of the Federal Court Rules 2011 (Cth) – orders made applying rules 15.06, 15.09, 15.10, 15.12 and 15.13 of the Federal Court Rules 2011 (Cth) to the interlocutory application

Legislation: Corporations Act 2001 (Cth) ss 588FC, 588FE, 588FF, 588FGA Civil Procedure Act 2005 (NSW) s 22 Supreme Court Act 1970 (NSW) s 78 Federal Court Rules 2011 (Cth) rr 15.02, 15.04, 15.06, 15.09, 15.10, 15.12 and 15.13

Cases cited: Commissioner of Taxation v Moodie [2014] NSWCA 59; 308 ALR 571 Condon v Commissioner of Taxation [2004] NSWSC 481; 207 ALR 676 Crosbie v Commissioner of Taxation (2003) 130 FCR 275 Fletcher v Anderson [2014] NSWCA 450; 103 ACSR 236 Hall v Commissioner of Taxation [2004] NSWSC 985; 51 ACSR 173 Re Spec FS NSW Pty Ltd (in liq) (2013) 225 FCR 79

Division: General Division

Registry: Victoria

National Practice Area: Commercial and Corporations

Sub-area: Corporations and Corporate Insolvency