Albion HAT and Cap Co Pty Ltd v Deputy Commissioner of Taxation

Albion Hat and Cap Co Pty Ltd appealed to the Court of Appeal of the Australian Capital Territory against an order of the Master of the Supreme Court of the Australian Capital Territory. The dispute concerned a statutory demand issued by the Deputy Commissioner of Taxation.

The legal issues before the Court of Appeal were identical to those in a companion case, *Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation*. The court was required to determine whether the statutory demand should be set aside.

The Court of Appeal found that the statutory demand should be set aside pursuant to s 459J(1)(b) of the Corporations Act 2001 (Cth). The court ordered that the Master's original order be set aside and that the Deputy Commissioner of Taxation pay the appellant's costs of both the appeal and the proceedings before the Master.