Dean-Willcocks v Commissioner of Taxation [2008] NSWSC 1113

New South Wales Supreme Court

CITATION : Dean-Willcocks v Commissioner of Taxation [2008] NSWSC 1113

HEARING DATE(S) : 30/09/08, 01/10/08

JUDGMENT DATE : 24 October 2008

JURISDICTION : Equity Division Corporations List

JUDGMENT OF : Barrett J

DECISION : Originating process dismissed with costs

CATCHWORDS : CORPORATIONS - winding up - recovery proceedings by liquidator - preferences received by Commissioner of Taxation - Commissioner asserts defence under s 588FG(2) - only issue concerns existence of reasonable grounds for suspecting insolvency - examination of state of knowledge of all relevant officers of Australian Taxation Office

LEGISLATION CITED : Corporations Act 2001 (Cth), Part 5.3A, ss 588FA, 588FC, 588FF(1), 588FG(2), 588FG(3), 588FG(4)

CATEGORY : Principal judgment

Cooper (as liquidator of Wanted World Wide (Australia) Pty Ltd) v Commissioner of Taxation [2004] FCA 1063; (2004) 210 ALR 635 Cussen as Liquidator of Akai Pty Ltd v Commissioner of Taxation [2004] NSWCA 382; (2004) 51 ACSR 530 Dean-Willcocks (as liquidator of SJP Formwork (NSW) Pty Ltd v Commissioner of Taxation (No 2) [2004] NSWSC 286; (2004) 49 ACSR 325 Dean-Willcocks v Commissioner of Taxation [2004] NSWSC 1058; (2004) 51 ACSR 353 Hall (as liquidator of Reynolds Vineyards Pty Ltd) v Commissioner of Taxation [2004] NSWSC 950; (2004) 51 ACSR 169 CASES CITED : Harris (as liquidator of Denlizco Trading Pty Ltd) v Commissioner of Taxation [2006] QSC 108; 57 ACSR 706 Mann v Sangria Pty Ltd [2001] NSWSC 172; (2001) 38 ACSR 307 Noxequin Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 87 Queensland Bacon Pty Ltd v Rees [1966] HCA 21l (1966) 115 CLR 266 Sheahan v Fabienne Pty Ltd [1999] SASC 335; (1999) 17 ACLC 1600 Young (as liquidator of TransAustralian Pty Ltd) v Commissioner of Taxation [2006] FCA 90; (2006) 56 ACSR 654