Peter Sleiman Investments Pty Limited as trustee for the Sleiman Family Trust v Deputy Commissioner of Taxation [2016] NSWCA 355

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Peter Sleiman Investments Pty Limited as trustee for the Sleiman Family Trust v Deputy Commissioner of Taxation [2016] NSWCA 355 Hearing dates: 12 December 2016 Date of orders: 14 December 2016 Decision date: 14 December 2016 Before: McColl JA Decision: See [59] Catchwords: PRACTICE – stay of proceedings – application for stay where winding up order made in favour of Deputy Commissioner of Taxation on basis of applicant's insolvency – where appeal likely nugatory if stay not granted

CORPORATIONS – where company wound up in insolvency by reason of tax debt – where tax debt the subject of pending review proceedings in the Administrative Appeals Tribunal – where application to stay winding up order pending determination of appeal

PRACTICE - parties – joinder – where applicants for joinder beneficiaries of trust – where order made that trustee of trust be wound up Legislation Cited: Civil Procedure Act 2005 (NSW) Conveyancing Act 1919 (NSW) Corporations Act 2001 (Cth) Supreme Court Act 1970 (NSW) Trustee Act 1925 (NSW) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Alexander v Cambridge Credit Corporation Limited (1985) 2 NSWLR 685 Ashton v Pratt [2013] NSWCA 400 Deputy Commissioner of Taxation (WA) v Australian Machinery and Investment Co Pty Ltd (1945) 3 AITR 236 House v R (1936) 55 CLR 499; [1936] HCA 40 John Alexander's Clubs Pty Ltd v White City Tennis Club Ltd (2010) 241 CLR 1; [2010] HCA 19 Miller v Cameron (1936) 54 CLR 572; [1936] HCA 13 New South Wales Bar Association v Stevens [2003] NSWCA 95 State Rail Authority of New South Wales v Earthline Constructions Pty Ltd (in liq) (1999) 73 ALJR 306; [1999] HCA 3 Wells v Wily (2004) 50 ACSR 103; [2004] NSWSC 607 Texts Cited: Jacobs' Law of Trusts in Australia (8th ed, 2016) Category: Principal judgment Parties: Peter Sleiman Investments Pty Ltd as trustee for the Sleiman Family Trust (Applicant) Deputy Commissioner of Taxation (Respondent) Representation: Counsel: JC Kelly SC and S Hartford Davis (Applicant) N Cotman SC (Respondent)