Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Defined Properties Investment Pty Ltd (in liquidation) [2024] FCA 562 File number: NSD 1082 of 2023
Judgment of: YATES J
Date of judgment: 28 May 2024
Catchwords: BANKRUPTCY AND INSOLVENCY – application to review a Registrar's decision to make a winding up order – where deficiencies alleged in a statutory demand – review dismissed – winding up order confirmed COSTS – whether an order costs of the review should be made against a non-party – whether costs should be awarded on an indemnity basis
Legislation: Corporations Act 2001 (Cth) ss 459A, 459C, 459E, 459G, 459J, 459P, 459Q, 459S Federal Court of Australia Act 1976 (Cth) s 54A Income Tax Assessment Act 1936 (Cth) ss 166, 167 Income Tax Assessment Act 1997 (Cth) ss 5-5, 5-15 Taxation Administration Act 1953 (Cth) ss 8AAZA, 8AAZC, 8AAZF, 8AAZG, 8AAZH, 8AAZI, Part IVC, Sch 1 ss 298-10 298-15, 298-25, 298-30, 350-10 Federal Court Rules 2011 (Cth) rr 12.01, 17.01 Supreme Court Act 1958 (Vic) s 81
Cases cited: Batagol v Federal Commissioner of Taxation [1963] HCA 51; 109 CLR 243 Braams Group Pty Ltd v MIRIC [2002] NSWCA 417; 44 ACSR 124 Callegher v Australian Securities and Investments Commission [2007] FCA 482; 239 ALR 749 Chief Commissioner of Stamp Duties v Paliflex Pty Ltd [1999] NSWSC 15; 149 FLR 179 Colgate Palmolive Company v Cussons Pty Ltd [1993] FCA 801; 46 FCR 225 Court House Capital Pty Ltd v RP Data Pty Limited [2023] FCAFC 192 Dunghutti Elders Council (Aboriginal Corporation) RNTBC v Registrar of Aboriginal and Torres Strait Islander Corporations (No 4) [2012] FCAFC 50; 200 FCR 154 Hamod v State of New South Wales [2002] FCAFC 97; 188 ALR 659 Hardingham v RP Data Pty Limited (Third Party Costs) [2023] FCA 480 Hooke v Bux Global Limited (No 8) [2019] FCA 671 Knight v F.P. Special Assets Limited [1992] HCA 28; 174 CLR 178 In the matter of MK Group Phoenix Pty Ltd [2014] NSWSC 1467 R v Deputy Federal Commissioner of Taxation (SA); Ex parte Hooper [1926] HCA 3; 37 CLR 368 Re Elgar Heights Pty Ltd [1985] VR 657; 9 ACLR 846 Taylor v Pace Developments Ltd [1999] BCC Vanguard 2017 Pty Limited, in the matter of Modena Properties Pty Limited v Modena Properties Pty Limited (No 2) [2018] FCA 1461
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