In the matter of JDH Capital Pty Ltd [2024] NSWSC 164

Supreme Court New South Wales

Medium Neutral Citation: In the matter of JDH Capital Pty Ltd [2024] NSWSC 164 Hearing dates: 16, 22 February 2024 Date of orders: 27 February 2024 Decision date: 27 February 2024 Jurisdiction: Equity - Corporations List Before: Black J Decision: Order that the amount claimed in the creditor's statutory demand be varied to $2,823,607.92 and that the Plaintiff's application otherwise be dismissed. Plaintiff to pay specified costs agreed in the amount of $9,619.20 and the Defendant's other costs of the proceedings as agreed or as assessed. Catchwords: CORPORATIONS – Statutory Demand – Application to set aside creditor's statutory demand – Whether there is a genuine dispute as to the amount claimed. Legislation Cited: - Civil Procedure Act 2005 (NSW), s 98 - Corporations Act 2001 (Cth), s 459H - Evidence Act 1995 (NSW), s 136 - Taxation Administration Act 1953 (Cth), ss 8AAZA - 8AAZN, Sch 1, s 6-5(2), 1-5, 12-35, 12-40, 16-75 Cases Cited: - Ballam v Ferro (No 2) [2022] NSWSC 1358 - Britten-Norman Pty Ltd v Analysis & Technology Australia Pty Ltd (2013) 85 NSWLR 601; [2013] NSWCA 344 - Cellarit Pty Ltd v Cawarrah Holdings Pty Ltd (No 2) [2018] NSWCA 266 - Commonwealth of Australia v Gretton [2008] NSWCA 117 - Creata (Aust) Pty Ltd v Faull (2017) 125 ACSR 212; [2017] NSWCA 300 - Evan v DCT (2012) 89 ATR 108 - Federal Commissioner of Taxation v Travelex Ltd (2021) 271 CLR 605; (2021) 388 ALR 305; [2021] HCA 8 - Federal Commissioner of Taxation v Steeves Agnew & Co (Vict) Pty Ltd (1951) 82 CLR 408; [1951] HCA 26 - Galati v Deans (No 2) [2023] NSWCA 252 - Gouros v Order of AHEPA NSW Inc; Order of AHEPA NSW Inc v Gouros [2023] NSWSC 1502 - Grandview Ausbuilder Pty Ltd v Budget Demolitions Pty Ltd (2019) 99 NSWLR 397; [2019] NSWCA 60 - Guss v Deputy Commissioner of Taxation [2015] FCA 841 - H'Var Steel Services v Deputy Commissioner of Taxation [2005] WASCA 71 - Kelly v Commissioner of Taxation [2012] FCA 423 - Ligon 158 Pty Ltd v Huber (2016) 117 ACSR 495; [2016] NSWCA 330 - Manzi v Smith (1975) 7 ALR 685 - Oshlack v Richmond River Council (1998) 193 CLR 72; [1998] HCA 11 - Panel Tech Industries (Australia) Pty Ltd v Australian Skyreach Equipment Pty Ltd (No 2) [2003] NSWSC 896 - Re Citadel Finance Corporation Pty Ltd [2019] NSWSC 65 - Re PSR Refining Services Pty Ltd [2023] NSWSC 243 - Re Wollongong Coal Ltd (2015) 110 ACSR 134; [2015] NSWSC 1680 - Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 76 FCR 452 at 464; [1997] FCA 681 - Young v Queensland Trustees Ltd (1956) 99 CLR 560; [1956] HCA 51 Category: Principal judgment Parties: JDH Capital Pty Ltd (Plaintiff) Deputy Commissioner of Taxation (Defendant) Representation: Counsel: S Aspinall (Day 1) (Plaintiff) M L Robertson (Day 2) (Plaintiff) R E Raffell (Defendant)