Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1409

New South Wales Supreme Court

CITATION : Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1409

HEARING DATE(S) : 02/12/10

JUDGMENT DATE : 2 December 2010

JURISDICTION : Equity Division Corporations List

JUDGMENT OF : Barrett J

EX TEMPORE JUDGMENT DATE : 2 December 2010

DECISION : Applications of seven plaintiffs dismissed with costs. Applications of two purported plaintiffs not addressed in light of their dissolution.

CATCHWORDS : CORPORATIONS - winding up - statutory demand - application for order setting aside - nine plaintiffs file one originating process in respect of separate statutory demands for their separate tax debts - two plaintiffs deregistered after filing and before hearing - their purported claims not addressed - application by the remaining seven not in conformity with s 459G because all plaintiffs seek setting aside of all statutory demands - defendant while taking this point nevertheless content to argue the merits - debts for goods and services tax and penalties under Commonwealth taxation legislation - whether open to taxpayer to argue in the face of conclusivity provisions of taxation legislation that there is a genuine dispute regarding tax debt or to assert offsetting claim based on the proposition that a successful objection will show tax refund to be owing - whether pendency of objection against assessment and consequent inability to resort to review and appeal processes are "some other reason" to set aside statutory demand

LEGISLATION CITED : Corporations Act 2001 (Cth), ss 459E, 459G, 459H(1)(a), 459H(1)(b), 459J(1)(b), 601AB Taxation Administration Act 1953 (Cth), Schedule 1: sub-ss 105-5(1), 298-30