25 May 2010
COMMISSIONER OF INLAND REVENUE V DAMIEN GRANT AND STEVEN KHOV HC AK CIV-2009-404-7388
- Citation
- openlaw-f01b80c4_7c62_4c33_94c1_09ae68f41de1.pdf
- Court
- High Court
The chair's casting vote under s 239AK(3) cannot be used where there is no equality of votes in number and cannot be employed to satisfy the separate statutory 75% in value requirement in s 239AK(2); because the Jones initial vote satisfied majority in number but did not satisfy 75% in value, the administrators' purported casting vote was ineffective and the Jones DOCA is void; alternatively the DOCA would be terminable as oppressive/unfairly prejudicial to the Commissioner under s 239ADD; estoppel and material contravention grounds failed.