14 Feb 2011
Although SML did not rebut the presumption of insolvency arising from failing to set aside the statutory demand, the court declined to make a winding up order because there was a genuine dispute about the debt and the factual complexity made the Companies Court an inappropriate forum; justice and equity did not require liquidation.
9 Mar 2009
The Court held that it lacked authority to review the Commissioner's tax administration processes in these Companies Court proceedings and therefore there was no basis on which to find a genuine dispute as to the debt; however, by agreement of counsel the Court adjourned the restraint and stay applications to await determination of the related judicial review proceedings and reserved costs.
21 Feb 2008
Although the ordinary rule is that the unsuccessful party pays costs, the court found that because the applicant failed to respond adequately to multiple reasonable attempts to resolve the dispute prior to the statutory demand and did not engage with the claimant after service, this was a proper case to refuse the applicant's claim for costs; the court therefore directed that costs lie where they fall.