ACN 078 272 867 Pty Limited (In liquidation) (Formerly Advance Finances Pty Limited) v Deputy Commissioner of Taxation [2011] HCA 46

HIGH COURT OF AUSTRALIA

HEYDON J

Matter No S167/2011

ACN 078 272 867 PTY LIMITED (IN LIQUIDATION)

(FORMERLY ADVANCE FINANCES PTY LIMITED)

& ANOR PLAINTIFFS

AND

DEPUTY COMMISSIONER OF TAXATION & ANOR DEFENDANTS

Matter No S210/2011

GARY BINETTER PLAINTIFF

AND

DEPUTY COMMISSIONER OF TAXATION & ANOR DEFENDANTS

ACN 078 272 867 Pty Limited (In liquidation) (Formerly Advance Finances Pty Limited) v Deputy Commissioner of Taxation

Binetter v Deputy Commissioner of Taxation

[2011] HCA 46

2 November 2011

S167/2011 & S210/2011

ORDER

1. In each matter, application dismissed.

2. The plaintiff in S210/2011 to pay the costs of the first defendant in S210/2011 and in S167/2011.

Representation

R L Seiden with S Kaur-Bains and N Kulkarni for the plaintiffs (instructed by Signet Lawyers Pty Limited)

M L Brabazon SC with A J O'Brien for the first defendant in both matters (instructed by Australian Government Solicitor)

Submitting appearance for the second defendant in both matters

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

ACN 078 272 867 Pty Limited (In liquidation) (Formerly Advance Finances Pty Limited) v Deputy Commissioner of Taxation

Binetter v Deputy Commissioner of Taxation

Corporations – Reinstatement to register – Winding up – Companies deregistered under Corporations Act 2001 (Cth) ("Act") – Federal Court made orders reinstating companies to register pursuant to s 601AH(2) of Act and thereupon winding them up – Companies and former director sought writs of certiorari, to quash winding-up orders made by Federal Court, mandamus and prohibition – Whether Federal Court had jurisdiction to wind up companies – Whether Federal Court wound up deregistered companies – Whether Federal Court ordered that winding up take effect from date when companies reinstated – Whether s 601AH(5) of Act requires that company, when reregistered, come back into existence in same form as on deregistration.