Chief Commissioner of State Revenue v Walker & Moloney in their capacity as Voluntary Administrators of ABC Learning Centres Ltd (Administrators appointed) (Receivers & Managers appointed) [2009] FCA 1451

Chief Commissioner of State Revenue v Walker & Moloney in their capacity as Voluntary Administrators of ABC Learning Centres Ltd (Administrators appointed) (Receivers & Managers appointed) [2009] FCA 1451

A person to whom information may be disclosed under s 82(a) of the Taxation Administration Act 1996 (NSW), such as the Administrators acting as agents of the company, are ‘authorised recipients’ under s 85(2). Therefore, the Commissioner is required to produce the documents to the Administrators to enable them to exercise their functions under the Corporations Act.

Parties
Applicant: Chief Commissioner of State Revenue; Respondents: Peter Walker and Gregory Moloney in their capacity as the Administrators of ABC Learning Centres Limited (Administrators Appointed) (Receivers and Managers Appointed) ACN 079 736 664 and of the companies listed in Schedule 1
Jurisdiction
Australia
Judgment Date
09 December 2009
Procedural Posture
Application (notice of Motion) / Interlocutory Application – Determination of Notice of Motion to Set Aside Production Order
Outcome
Application (notice of motion) dismissed with costs
Legal Topics
Production of Documents, Statutory Interpretation, Disclosure of Taxation Information, Corporate Insolvency
Revenue Law Corporations Law Civil Procedure Production of Documents Statutory Interpretation Disclosure of Taxation Information Corporate Insolvency

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Parties

Chief Commissioner of State Revenue

Applicant

Peter Walker and Gregory Moloney in their capacity as the Administrators of ABC Learning Centres Limited (Administrators Appointed) (Receivers and Managers Appointed) ACN 079 736 664 and of the companies listed in Schedule 1

Respondents

Procedural Posture

Application (notice of Motion) / Interlocutory Application – Determination of Notice of Motion to Set Aside Production Order

Legal Issues

  1. 1 Whether court has power to compel production of documents under s 597(9) Corporations Act 2001 and O 33 r 13 of the Federal Court Rules despite secrecy provisions in the Taxation Administration Act 1996 (NSW)
  2. 2 Whether the Administrators are ‘authorised recipients’ under the Taxation Administration Act 1996 (NSW)

Ratio Decidendi

A person to whom information may be disclosed under s 82(a) of the Taxation Administration Act 1996 (NSW), such as the Administrators acting as agents of the company, are ‘authorised recipients’ under s 85(2). Therefore, the Commissioner is required to produce the documents to the Administrators to enable them to exercise their functions under the Corporations Act.

Court Disposition

Application (notice of motion) dismissed with costs

Orders

  • The application in the notice of motion filed on 2 December 2009 be dismissed with costs.