Deputy Commissioner of Taxation v 566 St Kilda Rd Pty Ltd [2005] FCA 1799

Deputy Commissioner of Taxation v 566 St Kilda Rd Pty Ltd [2005] FCA 1799

St Kilda failed to comply with the statutory demand relating to tax debts, did not oppose the winding up application as required under the Corporations Act, and its challenge to the assessments disclosed no reasonable cause of action; thus, dismissal of its proceeding and winding up order is warranted.

Parties
Plaintiff/respondent: Deputy Commissioner of Taxation of the Commonwealth of Australia; Defendant/applicant: 566 St Kilda Rd Pty Ltd (ACN 100 888 533)
Jurisdiction
Australia
Judgment Date
09 December 2005
Procedural Posture
Winding Up Application and Application for Declarations and Injunction / Judgment After Hearing
Outcome
Applicant's proceeding dismissed; winding up order made against defendant; costs ordered as specified.
Legal Topics
Winding Up for Insolvency, Statutory Demand, Validity of Tax Assessments, Costs
Corporations Law Taxation Winding Up for Insolvency Statutory Demand Validity of Tax Assessments Costs

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Parties

Deputy Commissioner of Taxation of the Commonwealth of Australia

Plaintiff/respondent

566 St Kilda Rd Pty Ltd (ACN 100 888 533)

Defendant/applicant

Procedural Posture

Winding Up Application and Application for Declarations and Injunction / Judgment After Hearing

Legal Issues

  1. 1 Whether the defendant company should be wound up in insolvency for failure to comply with a statutory demand relating to tax debts
  2. 2 Whether the applicant is entitled to an injunction or declarations regarding the validity of tax assessments and penalties

Ratio Decidendi

St Kilda failed to comply with the statutory demand relating to tax debts, did not oppose the winding up application as required under the Corporations Act, and its challenge to the assessments disclosed no reasonable cause of action; thus, dismissal of its proceeding and winding up order is warranted.

Court Disposition

Applicant's proceeding dismissed; winding up order made against defendant; costs ordered as specified.

Orders

  • Proceeding VID 1372 of 2005 dismissed under Order 20 rule 2 as disclosing no reasonable cause of action.
  • Applicant in VID 1372 of 2005 to pay respondent's costs of that proceeding including the motion notice filed on 8 November 2005.