Condon v Commissioner of Taxation [2004] NSWSC 481

Reported Decision : 49 ACSR 681 (2004) 22 ACLC 1487

New South Wales Supreme Court

CITATION : Condon v Commissioner of Taxation [2004] NSWSC 481 HEARING DATE(S) : 31/05/04 JUDGMENT DATE : 4 June 2004

JURISDICTION: Equity Division Corporations List JUDGMENT OF : Barrett J DECISION : Application dismissed with costs

CATCHWORDS : CORPORATIONS - winding up - voidable preferences - claim by liquidator to recover from Commissioner of Taxation - claim by Commissioner for order under s.588FGA(4) against directors - whether Commissioner's claim should be by interlocutory process or cross-claim - whether Commissioner needs leave to initiate claim - whether Commissioner's interlocutory process should be struck out or stayed Corporations Act 2001 (Cth) - ss.588FF, 588FGA LEGISLATION CITED : Supreme Court Act 1970 - s.78 Supreme Court (Corporations) Rules 1999 - rules 1.3(2), 1.8, 2.2 Supreme Court Rules - Part 6 Browne v Deputy Commissioner of Taxation (1998) 26 ACSR 750 Crosbie (as liquidator of Trollope Silverwood & Beck Pty Ltd) v Commissioner of Taxation (2003) 21 ACLC 1659 Dean-Willcocks (as liquidator of SJP Formwork (NSW) Pty Ltd) v Commissioner of Taxation (No 2) [2004] NSWSC 286 Dillingham Constructions Pty Ltd v Steel Mains Pty Ltd (1975) 132 CLR 323 General Steel Industries Inc v Commissioner for Railways (NSW) (1964) 112 CLR 125 Gibbons (as liquidator of Deemah Marble & Granite Pty Ltd) v Deputy Commissioner of Taxation [2003] NSWSC 936 CASES CITED : Hillig (as liquidator of ACN 060 329 482 Pty Ltd) v Commissioner of Taxation [2001] 2 QdR 147 Lofthouse (as liquidator of Main Jenkins Pty Ltd) v Commissioner of Taxation (2001) 164 FLR 106 Lord v Commissioner of Taxation [2001] NSWSC 759 McVeigh (as liquidator of JAG Plastering & Carpentry Pty Ltd) v Commissioner of Taxation [2004] FCA 653 Scott (as liquidator of Birch Grange Pty Ltd) v Commissioner of Taxation (2003) 53 ATR 652 Silvia (as liquidator of UFI Pools & Spas (Mfg) Pty Ltd) v Commissioner of Taxation [2001] NSWSC 562 Vouris (as liquidator of Cadima Express Pty Ltd) v Deputy Commissioner of Taxation (1999) 33 ACSR 527 Wily (as liquidators of Boutique Resorts Management Pty Ltd) v Commissioner of Taxation [2002] NSWSC 909 Schon Condon - First Plaintiff Justinprint Australia Pty Limited (In Liquidation) - Second Plaintiff PARTIES : The Commissioner of Taxation - Defendant Michael Connor - First Respondent Gary Alex Holiday-Smith - Second Respondent FILE NUMBER(S) : SC 3747/03 Mr K J Pringle, Solicitor - Plaintiffs COUNSEL : Mr P D Rodionoff - Defendant Mr P L Carr - First Respondent Mr P L Harrison, Solicitor - Second Respondent Gordon & Johnstone - Plaintiffs SOLICITORS : ATO Legal Practice - Defendant Grogan & Webb - First Respondent Kemp Strang - Second Respondent