NSW Caselaw
Reported Decision : (2000) 34 ACSR 533 (2000) 44 ATR 263
New South Wales Supreme Court
CITATION : Moutere v DCT [2000] NSWSC 379 CURRENT JURISDICTION: Equity FILE NUMBER(S) : SC 1276/99 HEARING DATE(S) : 9 May 2000 JUDGMENT DATE : 12 May 2000
PARTIES : Moutere Pty Ltd (P) Deputy Commissioner of Taxation (D) JUDGMENT OF : Austin J
COUNSEL : J H Bryson IP) P Rodionoff (D) SOLICITORS : G H Healey & Co - Newtown (P) Australian Government Solicitor (D) CATCHWORDS : CORPORATIONS - winding up - statutory demands - demand for unpaid penalties under Prescribed Payment System - whether genuine dispute as to existence or amount of debt - whether 'some other reason' to set aside demand Administrative Decisions (Judicial Review) Act 1977 (Cth) s 9 Corporations Law ss 459E, 459H, 459J LEGISLATION CITED : Income Tax Assessment Act 1936 (Cth) ss 221YHAAF, 221YHA, 221YHDA, 221YHDC, 221YHH, 221YHJ, 221YHL, 221YHM, 221YHN, 221YHT Income Tax Regulations, Regs. 126, 126(1), 126(2), 126(3)(e), 126(4) Taxation Administration Act 1953 (Cth) ss 14ZW(1)(c), 14ZZM, 14ZZR Daewoo Australia Pty Ltd v Suncorp-Metway Ltd [2000] NSWSC 35 CASES CITED : Deputy Commissioner of Taxation v Ho (1996) 32 ATR 269 Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 96 ATC 4163 Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 76 FCR 452 DECISION : Summons dismissed
THE SUPREME COURT OF NEW SOUTH WALES EQUITY DIVISION
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