E.C. Services Pty Ltd v Deputy Commissioner of Taxation [2018] FCA 2091

E.C. Services Pty Ltd v Deputy Commissioner of Taxation [2018] FCA 2091

The application was dismissed as the applicant company had been deregistered and lacked standing, Mr Shmuel was an undischarged bankrupt and disqualified from acting as director, the application was not brought promptly, there was no satisfactory explanation for non-appearance, there was opposition, and no evidence of solvency was provided.

Jurisdiction
Australia
Judgment Date
14 December 2018
Procedural Posture
Application / Final Judgment on Application to Set Aside Winding Up Order
Outcome
Application dismissed
Legal Topics
['winding Up' 'corporate Insolvency' 'standing' 'setting Aside Orders']
['corporations' 'commercial Law'] ['winding Up' 'corporate Insolvency' 'standing' 'setting Aside Orders']

Case Brief

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Procedural Posture

Application / Final Judgment on Application to Set Aside Winding Up Order

Legal Issues

  1. 1 ['Whether the applicant company has standing to set aside the winding up order' 'Whether the application to set aside was promptly made' 'Whether there is a satisfactory explanation for non-appearance at the winding up hearing' 'Whether the debt to the Deputy Commissioner is disputed' 'Whether evidence indicates the solvency of the company']

Ratio Decidendi

The application was dismissed as the applicant company had been deregistered and lacked standing, Mr Shmuel was an undischarged bankrupt and disqualified from acting as director, the application was not brought promptly, there was no satisfactory explanation for non-appearance, there was opposition, and no evidence of solvency was provided.

Court Disposition

Application dismissed

Orders

  • ['The application filed on 5 November 2018 to set aside the winding up order made by Registrar Allaway on 17 January 2017 is dismissed.' 'Mr Immanuel Shmuel, former director of E.C. Services Pty Ltd, pay the costs of the First Respondent.']