NSW Caselaw
Reported Decision : 63 ATR 332
New South Wales Supreme Court
CITATION : Palmer v Deputy Commissioner of Taxation [2006] NSWSC 656
HEARING DATE(S) : 16/06/06
JUDGMENT DATE : 30 June 2006
JUDGMENT OF : Gzell J
DECISION : Commissioner ordered to refund payments within interest and costs. Respondent director ordered to pay Commissioner those payments to the Commissioner related to non-remitted PAYG payments with interest and 60% of costs payable by the Commissioner, 60% of his defence costs and the costs of his interlocutory process
CATCHWORDS : CORPORATIONS - Winding up - Voidable Transactions - Payments made by insolvent company to defendant commissioner within six months prior to the relation-back day - Liquidator's application for their recovery - Whether unfair preferences - Whether Commissioner entitled to indemnity from respondent director for so much as related to non-remitted PAYG payments - Whether respondent should be ordered to pay a proportionate part of the costs the Commissioner is ordered to pay the liquidator and his costs of defending the liquidator's claim
LEGISLATION CITED : Corporations Act 2001 (Cth) Taxation Administration Act 1953 (Cth)
CASES CITED : John Raymond Gibbons & Anor v Deputy Commissioner of Taxation (2004) 22 ACLC 81
Christopher John Palmer - Plaintiff PARTIES : Deputy Commissioner of Taxation - Defendant Mr Tony Moll - Respondent
FILE NUMBER(S) : SC 3186/05
Mr M Cohen - Plaintiff COUNSEL : Mr P Rodionoff - Defendant Ms K Welshman - Respondent
Shaw McDonald Solicitors - Plaintiff SOLICITORS : ATO Legal Services Branch - Defendant Carlos Toda & Co - Respondent
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