Poonon v DCT [1999] NSWSC 1121

New South Wales Supreme Court CITATION : Poonon v DCT [1999] NSWSC 1121 CURRENT JURISDICTION : Equity FILE NUMBER(S) : 3627/99 HEARING DATE(S) : 1, 2 & 11 November 1999 JUDGMENT DATE : 11 November 1999

PARTIES : Poonon Pty Ltd (P) Deputy Commissioner of Taxation (D) JUDGMENT OF : Austin J

COUNSEL : D C Fitzgibbon (P) R Quinn (D) SOLICITORS : Wayne Levick & Associates (P) Australian Government Solicitor (D) CATCHWORDS : CORPORATIONS - liquidation - appeal against winding up order - order based on failure to comply with statutory demand - appeal purporting to raise matters which could have been raised in an application to set aside the statutory demand; CONSTITUTIONAL LAW - validity of Corporations Law after Sue v Hill Australia Acts 1986 1986 ACTS CITED : Corporations Law ss 471A, 459A, 459C, 459P, 459Q, 459S Income Tax Assessment Act 1936 (Cth), s 209 Taxation Administration Act 1953 (Cth), ss 8, 9 Australian Mid-Eastern Club Ltd v Elbakht (1988) 13 NSWLR 697 Chief Commissioner of Stamp Duties v Paliflex (1999) 17 ACLC 467 Deputy Commissioner of Taxation (Vic) v Boxshall (1998) 19 ATR 1822 Deputy Commissioner of Taxation v Sunrise Auto Ltd (1995) 133 ALR 274 Helljay Investments Pty Ltd v Deputy Commissioner of Taxation [1999] HCA 56 (7 October 1999) James v the Deputy Commissioner of Taxation (1957) 97 CLR 23 CASES CITED : Joosse v Australian Securities and Investments Commission (1998) 73 ALJR 232 O'Reilly v State Bank of Victoria Commissioners (1983) 153 CLR 1 Re Bond Corporation Holdings Pty Ltd (1990) 1 WAR 465 Soverina Pty Limited v Jackson & Associates Pty Ltd (1987) 12 ACLR 693 Spencer v Deputy Commissioner of Taxation (1990) 21 ATR 546 Sue v Hill (1999) 73 ALJR 1016 Sunrise Auto Ltd v Deputy Commissioner of Taxation (1994) 124 ALR 425 DECISION : Appeal dismissed; stay refused