NSW Caselaw
Reported Decision : 69 ATR 186
New South Wales Supreme Court
CITATION : Sims v Deputy Commissioner of Taxation [2007] NSWSC 998
HEARING DATE(S) : 4, 5, 6, 11 & 12 September 2007
JUDGMENT DATE : 25 September 2007
JUDGMENT OF : Hammerschlag J
DECISION : Judgment for plaintiffs against the Commissioner; orders against the first respondent for the full amount, orders against the second respondent in respect of four payments.
CATCHWORDS : CORPORATIONS – Application by company and its liquidators under s 588FF of the Corporations Act 2001 (Cth) ("the Act") to recover from the Deputy Commissioner of Taxation payments made under alleged voidable transactions within meaning of s 588FE of the Act – No contest by Commissioner – Commissioner seeks indemnity under s 588FGA of the Act from company's two directors – Directors contest insolvency and plead defences under subss 588FGB(3), (4) and (6) – Whether insolvency established – Whether defences made out
Corporations Act 2001 (Cth) LEGISLATION CITED : Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth)
Crosbie v Commissioner of Taxation (2003) 21 ACLC 1659 Harris v Commissioner of Taxation [2006] 2 Qd R. 445 Young v Commissioner of Taxation (2006) 56 ACSR 654 Dean-Willcocks v Commissioner of Taxation (No.2) (2004) 49 ACSR 325 Powell v Fryer (2001) 37 ACSR 589 Melbase Corporation Pty Ltd v Segenhoe Ltd (1995) 17 ACSR 187 Noxequin Pty Ltd v Deputy Commissioner of Taxation [2007] NSWSC 87 CASES CITED : Lewis v Doran (2005) 54 ACSR 410 Australian Securities and Investments Commission v Edwards (2005) 54 ACSR 583 Quick v Stoland (1998) 29 ACSR 130 Tru Floor Service Pty Ltd v Jenkins (No. 2) (2006) 232 ALR 532 Tourprint International Pty Ltd (in liq) v Bott (1999) 32 ACSR 201 Deputy Commissioner of Taxation v Saunig (2002) 55 NSWLR 722 Iso Lilodw' Aliphumeleli Pty Ltd v Commissioner of Taxation (2002) 42 ACSR 561 Manpac Industries Pty Ltd v Ceccattini [2002] NSWSC 330 State Rail Authority of New South Wales v Brown (2006) 66 NSWLR 540
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