In the matter of Oztec Pty Limited [2012] NSWSC 1234

Supreme Court New South Wales

Medium Neutral Citation: In the matter of Oztec Pty Limited [2012] NSWSC 1234 Hearing dates: 20 September 2012 Decision date: 15 October 2012 Jurisdiction: Equity Division - Corporations List Before: Black J Decision: Originating Process dismissed. Parties to be heard as to costs. Catchwords: CORPORATIONS - Winding up - Statutory demand - Application to set aside statutory demand - Whether genuine dispute established - Whether offsetting claim established - Whether there is some other reason to set aside statutory demand. Legislation Cited: - Corporations Act 2001 (Cth) Pt 5.4, ss 459G, 459H, 459H(1)(a), 459H(1)(b), 459H(2), 459H(5), 459J, 459J(1)(a), 459J(1)(b) - Evidence Act 1995 (NSW) s 91 - Income Tax Assessment Act 1997 (Cth) - Tax Laws Amendment (Research and Development) Act 2011 (Cth) - Taxation Administration Act 1953 (Cth) Pt IVC, Sch 1, ss 8AAZA, 8AAZC, 8AAZF, 8AAZI, 8AAZJ, 53 - Uniform Civil Procedure Rules 2005 (NSW) r 7.2 Cases Cited: - Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 3; (2005) 157 ACTR 22 - Catarina Gardens Pty Ltd v Deputy Commissioner of Taxation [2011] NSWSC 449; (2011) 83 ACSR 392 - Central City Pty Ltd v Montevento Holdings Pty Ltd [2011] WASCA 5 - CP York Holdings Pty Ltd v Food Improvers Pty Ltd [2009] NSWSC 409 - Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 - Equuscorp Pty Ltd v Perpetual Trustees WA Ltd (1997) 80 FCR 296; 16 ACLC 12 - Eyota Pty Ltd v Hanave Pty Ltd (1994) 12 ACSR 785 - Graywinter Properties Pty Ltd v Gas & Fuel Corporation Superannuation Fund [1996] FCA 822; (1996) 70 FCR 452; 21 ACSR 581 - Gujarat NRE Australia Pty Ltd v Williams [2006] NSWSC 518 - Jesseron Holdings Pty Ltd v Middle East Trading Consultants Pty Ltd (No 2) (1994) 12 ACLC 490 - Knight v FP Special Assets Ltd [1992] HCA 28; (1992) 174 CLR 178 - Macleay Nominees Pty Ltd v Belle Property East Pty Ltd [2001] NSWSC 743 - May v Christodoulou [2011] NSWCA 75 - Meehan v Glazier Holdings Pty Ltd [2005] NSWCA 24; (2005) 53 ACSR 229 - Mossimo Systems International Pty Ltd v Deputy Commissioner of Taxation [2010] NSWSC 1409 - Noroton Holdings Pty Ltd v Sydney Land Corporation Pty Ltd [1999] NSWSC 192 - Ozone Manufacturing Pty Ltd v Deputy Commissioner of Taxation [2006] SASC 91; (2006) 94 SASR 269 - Panel Tech Industries (Australia) Pty Ltd v Australian Skyreach Equipment Pty Ltd (No 2) [2003] NSWSC 896 - Portrait Express (Sales) Pty Ltd v Kodak (Australasia) Pty Ltd (1996) 20 ACSR 746 - Scanhill Pty Ltd v Century 21 Australasia Pty Ltd (1993) 47 FCR 451; 12 ACSR 341 - Toorallie v Black [2001] NSWSC 1088 Texts Cited: - F. Assaf, Statutory Demands and Winding Up in Insolvency, 2nd ed, LexisNexis Butterworths, 2012 Category: Principal judgment Parties: Oztec Pty Limited (Plaintiff) Deputy Commissioner of Taxation (Defendant) Representation: Counsel: S. Oke (Director) (Plaintiff) Y. Acheampong (Defendant) Solicitors: ATO Legal Branch (Defendant) File Number(s): 12/101323