NSW Caselaw
Reported Decision : 63 ACSR 604
New South Wales Supreme Court
CITATION : Kiss Corp Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 1021
HEARING DATE(S) : 10/09/07
JUDGMENT DATE : 12 September 2007
JURISDICTION : Equity Division Corporations List
JUDGMENT OF : Barrett J
DECISION : Dismissed with costs
CATCHWORDS : CORPORATIONS - winding up - statutory demand - application for order setting aside - default assessments for superannuation guarantee charge - allegation of genuine dispute as to existence of debt - whether grounds sufficiently raised in supporting affidavit - evidentiary effect of notices and certificate issued by Deputy Commissioner of Taxation
LEGISLATION CITED : Corporations Act 2001 (Cth), ss.459G, 459H(1)(a) Superannuation Guarantee (Administration) Act 1992 (Cth), ss.36, 37, 40, 41, 42, 75
DP Excavation & Haulage Pty Ltd v Commissioner of Taxation (2005) 54 ACSR 274 Graywinter Properties Pty Ltd v Gas and Fuel Corporation Superannuation Fund (1996) 70 FCR 452 CASES CITED : Hansmar Investments Pty Ltd v Perpetual Trustee Company Pty Ltd [2007] NSWSC 103 Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 19 ACSR 125 Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1996) 21 ACSR 449
PARTIES : Kiss Corp Pty Ltd - Plaintiff Deputy Commissioner of Taxation - Defendant
FILE NUMBER(S) : SC 3076/07
COUNSEL : Mr J. Dai, Solicitor - Plaintiff Ms L. Goodchild - Defendant
SOLICITORS : Hancocks Solicitors - Plaintiff ATO General Counsel - Defendant
IN THE SUPREME COURT OF NEW SOUTH WALES EQUITY DIVISION CORPORATIONS LIST
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