Hall (as liquidator of Reynolds Vineyards Pty Ltd) v Commissoner of Taxation [2004] NSWSC 950

Reported Decision : 51 ACSR 169 (2004) 22 ACLC 1495

New South Wales Supreme Court

CITATION : Hall (as liquidator of Reynolds Vineyards Pty Ltd) v Commissoner of Taxation [2004] NSWSC 950 HEARING DATE(S) : 11/10/04 JUDGMENT DATE : 11 October 2004

JURISDICTION: Equity Division Corporations List JUDGMENT OF : Barrett J DECISION : Order for payment

CATCHWORDS : CORPORATIONS - winding up - insolvent transactions - voidable preferences - application for order that Commissioner of Taxation repay moneys said to be voidable preference - whether court may be "satisfied" of relevant matters by admissions LEGISLATION CITED : Corporations Act 2001, ss.588FA, 588FC, 588FE, 588FF, 588FGA Cadima Express Pty Ltd v Deputy Commissioner of Taxation (1999) 157 FLR 424 Cooper (as liquidator of Wanted Worldwide (Australia) Ltd) v Commissioner of Taxation [2004] FCA 1063 CASES CITED : Crosbie (as liquidator of Trollope Silverwood & Beck Pty Ltd) v Commissioner of Taxation (2003) 130 FCR 275 Dean-Willcocks (as liquidator of SJP Formwork (NSW) Pty Ltd) v Commissioner of Taxation (No 2) (2004) 49 ACSR 325 SJP Formwork (Australia) Pty Ltd v Deputy Commissioner of Taxation (2000) 34 ACSR 604 Gregory Winfield Hall and Phillip Patrick Carter in their capacity as liquidators of Reynolds Vineyards Pty Limited - Plaintiffs PARTIES : Commissioner of Taxation - Defendant

FILE NUMBER(S) : SC 2685/04 COUNSEL : Mr R A Dick - Plaintiffs Ms E Whan, Solicitor - Defendant SOLICITORS : Blake Dawson Waldron - Plaintiffs Australian Government Solicitor - Defendant