NSW Caselaw
Supreme Court New South Wales
Medium Neutral Citation: Catarina v DCT [2011] NSWSC 449 Hearing dates: Tuesday 5 April 2011 Decision date: 18 May 2011 Jurisdiction: Equity Division Before: Associate Justice Macready Decision: I dismiss the proceedings with costs. Catchwords: Corporations - Winding up - Winding up in insolvency - Statutory demand - Application to set aside demand - demand made pursuant to DCT notice of assessment - applicant lodged objections with ATO that have not yet been determined - single application made in relation to two separate statutory demands Legislation Cited: Corporations Act 2001 (Cth) section 459 G Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Pt IVC, sections 8AAZJ, 14ZZM, 14ZZR, 105-5, 105-5(1), 105-20, 105-40, 105-100 Cases Cited: Clyne v Deputy Commissioner of Taxation (1982) 56 ALJR 857 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 237 CLR 473 FJ Bloemen Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 360 Golden Plantation Pty Ltd v TQM Design and Construct Pty Ltd [2010] NSWSC 1279 Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1409 Category: Principal judgment Parties: Catarina Gardens Pty Limited and Rose Corporation Pty Limited v Deputy Commissioner of Taxation Representation: Counsel: Ms Rose Caporale appeared in person for the plaintiff Mr David Jay for the defendant Solicitors: ATO Legal Branch File Number(s): 2010/145944
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