Federal Court of Australia
Federal Court of Australia
Deputy Commissioner of Taxation v Discountgroceries.com.au Pty Ltd [2022] FCA 592 File number(s): NSD 1083 of 2021
Judgment of: ABRAHAM J
Date of judgment: 13 May 2022
Date of publication of reasons: 20 May 2022
Catchwords: CORPORATIONS – winding up – balance of defendant company's debt to Commissioner unsatisfied – formal requirements for the making of a winding up application met – company's insolvency established – application allowed PRACTICE AND PROCEDURE – ex parte hearing – defendant company failed to appear – orders made in the company's absence pursuant to r 30.21 of the Federal Court Rules 2011 (Cth) – company's sole director regarded as party to the proceedings – application for winding up not opposed until the day before the hearing – matter adjourned previously on three occasions
Legislation: Corporations Act 2001 (Cth) Federal Court of Australia Act 1976 (Cth) Taxation Administration Act 1953 (Cth) Corporations Regulations 2001 (Cth) Federal Court (Corporations) Rules 2011 (Cth) Federal Court Rules 2011 (Cth)
Cases cited: Deputy Commissioner of Taxation v Peter Sleiman [2016] NSWSC 1657 Deputy Commissioner of Taxation v Swoosh Hand Car Wash Pty Ltd [2014] FCA 73 Deputy Commissioner of Taxation v T.D. Preece Pty Ltd [2013] FCA 1365; (2013) 96 ATR 361
Division: General Division
Registry: New South Wales
National Practice Area: Commercial and Corporations
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