Bruton Holdings Pty Limited (In Liquidation) v Commissioner of Taxation [2007] FCA 852

Bruton Holdings Pty Limited (In Liquidation) v Commissioner of Taxation [2007] FCA 852

Because the liquidators wished to establish by due process that the notices were void, Piper Alderman faced potential consequences for non-compliance with the s 260-5 notices, and it was desirable that the matter be brought before the Court as soon as practicable, the Court restrained Piper Alderman from dealing...

Source-derived case information.

Jurisdiction
Australia
Judgment Date
30 May 2007
Procedural Posture
Originating Process Concerning Notices Under S 260 5 of the Taxation Administration Act 1953 (cth) in a Company Liquidation / Urgent Interlocutory Application for Leave to File Originating Process, Abridged Service and Interim Restraint Before First Return
Outcome
Interim orders made.
Legal Topics
['s 260 5 Notices' 'voluntary Winding Up' 'attachment Against Company Property' "solicitors' Trust Account Funds" 'interim Restraint']
['taxation' 'corporations' 'insolvency' 'trusts'] ['s 260 5 Notices' 'voluntary Winding Up' 'attachment Against Company Property' "solicitors' Trust Account Funds" 'interim Restraint']

Source-derived case record

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Procedural Posture

Originating Process Concerning Notices Under S 260 5 of the Taxation Administration Act 1953 (cth) in a Company Liquidation / Urgent Interlocutory Application for Leave to File Originating Process, Abridged Service and Interim Restraint Before First Return

Legal Issues

  1. 1 ['Whether notices issued by the Commissioner under s 260-5 of the Taxation Administration Act 1953 (Cth) requiring Piper Alderman to pay money held in trust should be restrained pending return of the originating process.' "Whether the liquidators' contention that the notices are void under s 500(1) of the Corporations Act 2001 (Cth) should be determined by due process before the funds are paid." 'Whether time for service of the originating process and supporting affidavit should be abridged.']

Ratio Decidendi

Because the liquidators wished to establish by due process that the notices were void, Piper Alderman faced potential consequences for non-compliance with the s 260-5 notices, and it was desirable that the matter be brought before the Court as soon as practicable, the Court restrained Piper Alderman from dealing with the trust money up to and including 1 June 2007 and abridged time for service.

Court Disposition

Interim orders made.

Orders

  • ['Leave be granted for the originating process in the form initialled by Emmett J to be filed forthwith.' 'The Originating Process be set down for first return before Justice Emmett on 1 June 2007 for directions.' 'The time for service of the Originating Process and supporting affidavit of Richard Albarran sworn 30...