Dean-Willcocks v Commissioner of Taxation [2004] NSWSC 1058

Reported Decision : 51 ACSR 353 (2005) 23 ACLC 1

New South Wales Supreme Court

CITATION : Dean-Willcocks v Commissioner of Taxation [2004] NSWSC 1058 HEARING DATE(S) : 12/10/04 JUDGMENT DATE : 10 November 2004

JURISDICTION: Equity Division Corporations List JUDGMENT OF : Young CJ in Eq DECISION : Verdict for the plaintiffs for $1,773,782.71 plus interest and costs.

CATCHWORDS : CORPORATIONS [248]- Winding up- Preferences- Payment to ATO- Whether Commissioner fixed with cumulative knowledge of each sub-unit of his office. LEGISLATION CITED : Corporations Act 2001, ss 95A, 588FB, 588FF, 588FG Cook's Construction Pty Ltd v Brown (2004) 49 ACSR 62 Cooper v Reg [1980] 1 SCR 1149 Cussen v Commissioner of Taxation (2003) 47 ACSR 107 Cussen v Commissioner of Taxation [2004] NSWCA 383 George v Rockett (1990) 170 CLR 104 Hamilton v BHP Steel Pty Ltd (1995) 13 ACLC 1548 CASES CITED : Hillig v Commissioner of Taxation [2001] 2 Qd R 147 Keith Smith East West Transport Pty Ltd v Australian Taxation Office (2002) 42 ACSR 501 Krakowski v Eurolynx Properties Ltd (1995) 183 CLR 563 National Bank of Australasia v Morris [1892] AC 287 Peguline Floor Coverings Pty Ltd v Carter (1997) 24 ACSR 651 Queensland Bacon Pty Ltd v Rees (1996) 115 CLR 281 R v Barnier [1980] 1 SCR (Con) 1124 Sutherland v Eurolinx Pty Ltd (2001) 37 ACSR 477 Ronald John Dean-Willcocks (P1) PARTIES : SJP Formwork (NSW) Pty Ltd (P2) Commissioner of Taxation (D) FILE NUMBER(S) : SC 2883/02 COUNSEL : C R C Newlinds SC and M Painter (P) D McGovern SC and P Rodionoff (D) SOLICITORS : Swaab Attorneys (P) ATO Legal Services Branch (D)