In the matter of Oakdale Queensland Pty Limited; In the matter of HLHG Pty Limited; In the matter of ABN 163 546 852 Pty Ltd; In the matter of ABN 163 772 601 Pty Ltd [2014] NSWSC 1958

Supreme Court New South Wales

Medium Neutral Citation: In the matter of Oakdale Queensland Pty Limited; In the matter of HLHG Pty Limited; In the matter of ABN 163 546 852 Pty Ltd; In the matter of ABN 163 772 601 Pty Ltd [2014] NSWSC 1958 Hearing dates: 27 November 2014 Date of orders: 05 December 2014 Decision date: 05 December 2014 Jurisdiction: Equity Division Before: Robb J Decision: (1) Order that the originating process is dismissed. (2) Order the plaintiff must pay the defendant's costs. (3) Order that the exhibits may be returned in accordance with the Rules. Catchwords: CORPORATIONS – statutory demand – application to set aside statutory demand – whether defect in statutory demand – whether necessary for statutory demand to identify the primary taxation debts allocated to the relevant RBA – whether an absence of account number constitutes a defect Legislation Cited: Corporations Act 2001 (Cth) ss 459E, 459J Taxation Administration Act 1953 (Cth) ss 8AAZA - 8AAZD, 8AAZF – 8AAZH Cases Cited: Global Network v Commissioner of Taxation [2004] NSWSC 474 H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation (2004) 184 FLIR 354 In the matter of Australia DIS Pty Ltd [2012] VSC 331 LSI Australia v LSI Holdings; LSI Australia v LSI Consulting [2007] NSWSC 1406 Old Kiama Wharf Co Pty Ltd v Deputy Commissioner of Taxation [2005] NSWSC 929; (2005) 55 ACSR 223 Valos Holdings Pty Ltd v Al-Ali (unreported, Supreme Court of NSW, McClelland CJ in Eq, 23 September 1996) Category: Principal judgment Parties: 2014/211153 Oakdale Queensland Pty Limited (plainitff) Deputy Commissioner of Taxation (defendant)