DP Excavation & Haulage Pty Limited v Commissioner of Taxation [2005] NSWSC 533

Reported Decision : 54 ACSR 274 (2005) 23 ACLC 1954

New South Wales Supreme Court

CITATION : DP Excavation & Haulage Pty Limited v Commissioner of Taxation [2005] NSWSC 533

HEARING DATE(S) : 04/04/05 Written submissions: 19/04/05, 09/05/05, 13/05/05

JUDGMENT DATE : 3 June 2005

Equity Division JURISDICTION : Corporations List

JUDGMENT OF : Barrett J

DECISION : Declaration as to "excluded employee" status of certain persons. Declaratory relief otherwise refused.

CATCHWORDS : CORPORATIONS - winding up - ranking of claims - debt for superannuation guarantee charge payable to Commissioner of Taxation - whether priority in winding up created by s.52 of Superannuation Guarantee (Administration) Act 1992 (Cth) is affected by limit in s.556(1A) of Corporations Act 2001 (Cth)

Corporations Act 2001 (Cth), Part 5.3A, ss.446A, 553, 556(1), 556(1A), 556(2) Retirement Savings Accounts Act 1997 (Cth) LEGISLATION CITED : Superannuation Guarantee (Administration) Act 1992 (Cth), ss.5, 6, 17, 19, 52, Part 8 Taxation Administration Act 1953 (Cth), Part 5, Part 4-15, Schedule 1, ss.8AAA to 8AAH

Ansett Ground Staff Superannuation Pty Ltd v Ansett Australia Ltd (2002) 174 FLR 1 Barclays Bank Ltd v T.O.S.G. Trust Fund Ltd [1984] AC 626 CASES CITED : Deputy Commissioner of Taxation v Rathner (2004) 211 ALR 316 Re Oriental Commercial Bank; Ex parte European Bank (1871) LR 7 Ch App 99

DP Excavation & Haulage Pty Limited (In Liquidation) - First Plaintiff PARTIES : Peter George Burton and Brian Hugh Allen - Second Plaintiffs Commissioner of Taxation of the Commonwealth of Australia - Defendant