NSW Caselaw
Supreme Court New South Wales
Medium Neutral Citation: In the matter of Climbform Australia Pty Limited [2016] NSWSC 1977 Hearing dates: Thursday, 17 March 2016 Date of orders: 17 March 2016 Decision date: 17 March 2016 Jurisdiction: Equity - Corporations List Before: Brereton J Decision: Originating process dismissed with costs Catchwords: CORPORATIONS – winding up – insolvency – setting aside creditor's statutory demand – whether grouping provisions in payroll tax legislation apply even though company not liable to pay payroll tax – valid grouping – whether there was debt owing as at that date – held, plaintiff failed to show there is genuine dispute as to existence of debt, and debt is conclusively established by notice of assessment Legislation Cited: (CTH) Corporations Act 2001, s 459G (NSW) Payroll Tax Act 2007, s 72, s 81 (NSW) Taxation Administration Act 1996, s 119 Cases Cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41 In the matter of Gemaveld Pty Ltd [2012] NSWSC 582 Print National Australia Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 297 Category: Principal judgment Parties: Climbform Australia Pty Limited ACN 158551467 (plaintiff) Department of Finance Services and Innovation trading as Chief Commissioner of State Revenue ABN 77456270638 (defendant) Representation: Counsel: P Beazley (solicitor)(plaintiff) R Yezerski (defendant)
Solicitors: Beazley Boorman Lawyers (plaintiff) Matthews Folbigg Pty Ltd (defendant) File Number(s): 2015/368092
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