Commissioner of State Revenue v McCabe (No 2) [2024] FCA 662

Source-derived case information.

Parties: Plaintiff: Commissioner of State Revenue; First Defendant: Andrew McCabe and Joseph Hayes (Administrators); Second Defendant: Comlek Group Pty Ltd (Administrators Appointed) ACN 143 586 967; Third Defendant: Comlek TIC Pty Ltd (Administrators Appointed) ACN 143 729 971; Fourth Defendant: Comlek Engineering Pty Ltd (Administrators Appointed) ACN 609 245 758; Fifth Defendant: International Switchboard Solutions Pty Ltd (Administrators Appointed) ACN 160 928 781; Sixth Defendant: Mackay Test & Tag Pty Ltd (Administrators Appointed) ACN 143 592 643; Seventh Defendant: Comek Pty Ltd (Administrators Appointed) ACN 155 603 633; Eighth Defendant: Keswick Personnel Pty Ltd (Administrators Appointed) ACN 160 325 959; Ninth Defendant: Brampton Personnel Pty Ltd (Administrators Appointed) ACN 160 325 628; Tenth Defendant: Hamilton Personnel Pty Ltd (Administrators Appointed) ACN 160 325 940; Eleventh Defendant: Hayman Personnel Pty Ltd (Administrators Appointed) ACN 160 325 646; Twelfth Defendant: Long Personnel Pty Ltd (Administrators Appointed) ACN 160 325 968; Thirteenth Defendant: Daydream Personnel Pty Ltd (Administrators Appointed) ACN 160 325 655; Fourteenth Defendant: Cartel MKY Nightclub Pty Ltd (Administrators Appointed) ACN 603 808 037; Fifteenth Defendant: Donnie Investment Pty Ltd (Administrators Appointed) ACN 655 324 717; Sixteenth Defendant: Nightclub Holdings No 1 Pty Ltd (Administrators Appointed) ACN 603 807 414; Seventeenth Defendant: Nightclub Holdings No 2 Pty Ltd (Administrators Appointed) ACN 603 807 423; Eighteenth Defendant: Sigall Pty Ltd (Administrators Appointed) ACN 137 274 090; Nineteenth Defendant: Sparra Pty Ltd (Administrators Appointed) ACN 136 886 452; Twentieth Defendant: Donaldson (Mackay) Pty Ltd (Administrators Appointed) ACN 123 470 968; Twenty First Defendant: Simon Gallagher Pty Ltd (Administrators Appointed) ACN 143 583 395; Twenty Second Defendant: Michael Donaldson; Twenty Third Defendant: Rebecca Donaldson; Twenty Fourth Defendant: Simon Gallagher; Twenty Fifth Defendant: Brijesh Sorout; Twenty Sixth Defendant: Brooke Donaldson; Twenty Seventh Defendant: Maddison Gallagher; Twenty Eighth Defendant: Glen Gallagher; Twenty Ninth Defendant: Scott Gallagher
Jurisdiction: Australia
Judgment Date: 21 June 2024
Procedural Posture: Originating Application / Final Judgment
Outcome: Application dismissed
Legal Topics: Deed of Company Arrangement (doca), Voluntary Administration, Public Interest Termination, Commercial Morality, Material Omission, False/misleading Information, Creditors' Meeting, Casting Vote, Payroll Tax Liability, Unfair Discrimination, Directors' Duties, Liquidator Powers, Books and Records, Insolvent Trading, Priority Payments, Pari Passu

Corporate Insolvency Corporations Law Taxation Law Deed of Company Arrangement (doca) Voluntary Administration Public Interest Termination Commercial Morality Material Omission +11 more

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Full judgment text Downloadable case file Legal principles 8 Authorities cited 69 Party arguments 2 Amounts and remedies 10

Parties

Commissioner of State Revenue

Plaintiff

Andrew McCabe and Joseph Hayes (Administrators)

First Defendant

Comlek Group Pty Ltd (Administrators Appointed) ACN 143 586 967

Second Defendant

Comlek TIC Pty Ltd (Administrators Appointed) ACN 143 729 971

Third Defendant

Comlek Engineering Pty Ltd (Administrators Appointed) ACN 609 245 758

Fourth Defendant

International Switchboard Solutions Pty Ltd (Administrators Appointed) ACN 160 928 781

Fifth Defendant

Mackay Test & Tag Pty Ltd (Administrators Appointed) ACN 143 592 643

Sixth Defendant

Comek Pty Ltd (Administrators Appointed) ACN 155 603 633

Seventh Defendant

Keswick Personnel Pty Ltd (Administrators Appointed) ACN 160 325 959

Eighth Defendant

Brampton Personnel Pty Ltd (Administrators Appointed) ACN 160 325 628

Ninth Defendant

Hamilton Personnel Pty Ltd (Administrators Appointed) ACN 160 325 940

Tenth Defendant

Hayman Personnel Pty Ltd (Administrators Appointed) ACN 160 325 646

Eleventh Defendant

Long Personnel Pty Ltd (Administrators Appointed) ACN 160 325 968

Twelfth Defendant

Daydream Personnel Pty Ltd (Administrators Appointed) ACN 160 325 655

Thirteenth Defendant

Cartel MKY Nightclub Pty Ltd (Administrators Appointed) ACN 603 808 037

Fourteenth Defendant

Donnie Investment Pty Ltd (Administrators Appointed) ACN 655 324 717

Fifteenth Defendant

Nightclub Holdings No 1 Pty Ltd (Administrators Appointed) ACN 603 807 414

Sixteenth Defendant

Nightclub Holdings No 2 Pty Ltd (Administrators Appointed) ACN 603 807 423

Seventeenth Defendant

Sigall Pty Ltd (Administrators Appointed) ACN 137 274 090

Eighteenth Defendant

Sparra Pty Ltd (Administrators Appointed) ACN 136 886 452

Nineteenth Defendant

Donaldson (Mackay) Pty Ltd (Administrators Appointed) ACN 123 470 968

Twentieth Defendant

Simon Gallagher Pty Ltd (Administrators Appointed) ACN 143 583 395

Twenty First Defendant

Michael Donaldson

Twenty Second Defendant

Rebecca Donaldson

Twenty Third Defendant

Simon Gallagher

Twenty Fourth Defendant

Brijesh Sorout

Twenty Fifth Defendant

Brooke Donaldson

Twenty Sixth Defendant

Maddison Gallagher

Twenty Seventh Defendant

Glen Gallagher

Twenty Eighth Defendant

Scott Gallagher

Twenty Ninth Defendant

Procedural Posture

Originating Application / Final Judgment

Legal Issues

1 Should the Deed of Company Arrangement (DOCA) be terminated under s 445D(1) or s 447A of the Corporations Act?
2 Was there a material omission or false/misleading information in the administrator's report to creditors?
3 Was the DOCA unfairly discriminatory against the Commissioner as creditor?

Ratio Decidendi

The Commissioner failed to establish grounds under s 445D(1) or s 447A to terminate the DOCA. No deliberate wrongdoing proven, public interest and commercial morality arguments did not warrant termination, no material misleading information identified, only a material omission found (failure to disclose Commissioner's written allegations), but discretion not exercised to terminate. The DOCA was not unfairly discriminatory and the casting vote was properly exercised.

Court Disposition

Application dismissed

Orders

The application be dismissed
The plaintiff pay the defendants' costs of the proceeding to be taxed, if not agreed

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