Chief Commissioner of State Revenue v Boss Constructions (NSW) Pty Ltd (No 2) [2019] NSWCA 43

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Boss Constructions (NSW) Pty Ltd (No 2) [2019] NSWCA 43 Hearing dates: 27 July 2018 Date of orders: 14 March 2019 Decision date: 14 March 2019 Before: Bathurst CJ at [1]; Leeming JA at [11]; Sackville AJA at [12] Decision: (1) Appeal allowed. (2) Order that the separate questions ordered by the primary judge on 11 September 2017 be answered as follows: Question 1: Was [the respondent's] Originating Process and affidavit of Nicholas Bobos sworn 20 July 2017 supporting the application to set aside the statutory demand dated 15 May 2017 (Statutory Demand) served on the [the appellant] within the 21 day period after service on [the respondent] of the Statutory Demand, as required by section 459G of the Corporations Act 2001 (Cth)? Answer: No Question 2: Does the Court have jurisdiction to determine [the respondent's] application to set aside the Statutory Demand? Answer: No (3) Order that the originating process filed by the respondent on 4 September 2017 be dismissed. (4) Order that the respondent to pay the appellant's costs of the proceedings in the Court below. (5) Order that the appellant pay the respondent's costs of the appeal. Catchwords: CIVIL PROCEDURE – Court of Appeal – leave to appeal – whether to revoke leave to appeal – application to set aside– application made outside the time prescribed by s 459G – Corporations Act 2001 (Cth) Legislation Cited: Corporations Act 2001 (Cth) Cases Cited: Chief Commissioner of State Revenue v Boss Constructions (NSW) Pty Ltd [2018] NSWCA 270 Category: Procedural and other rulings Parties: Chief Commissioner of State Revenue (appellant) Boss Constructions (NSW) Pty Ltd (respondent) Representation: Counsel: F Assaf with P Strickland (appellant) D Eardley (respondent)