Deputy Commissioner of Taxation, in the matter of Gatton Harvesting Pty Ltd ACN 113 311 818 v Gatton Harvesting Pty Ltd ACN 113 311 818
[2008] FCA 1151
•10 July 2008
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation, in the matter of Gatton Harvesting Pty Ltd
ACN 113 311 818 v Gatton Harvesting Pty Ltd ACN 113 311 818
[2008] FCA 1151IN THE MATTER OF GATTON HARVESTING PTY LTD ACN 113 311 818
DEPUTY COMMISSIONER OF TAXATION v GATTON HARVESTING PTY LTD ACN 113 311 818QUD 106 OF 2008
DOWSETT J
10 JULY 2008
BRISBANE
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY
QUD 106 OF 2008
IN THE MATTER OF GATTON HARVESTING PTY LTD ACN 113 311 818
BETWEEN:
DEPUTY COMMISSIONER OF TAXATION
PlaintiffAND:
GATTON HARVESTING PTY LTD ACN 113 311 818
Defendant
JUDGE:
DOWSETT J
DATE:
10 JULY 2008
PLACE:
BRISBANE
REASONS FOR JUDGMENT
This is an application to wind up Gatton Harvesting Pty Ltd. When the matter was called, the only appearance was by Mr Keem, purporting to appear on behalf of the company. It seems that he is the business manager of the company. He claims that a director authorized him to appear. There is no evidence of such authority before me, nor does any assertion of authority appear in an affidavit by Mr Keem which has been filed. In those circumstances, there can be no question of his being permitted to appear for the company. However I have taken into account what he has said. I have also considered the content of the affidavit.
The evidence demonstrates that the Deputy Commissioner first presented an application for winding up on 16 November 2007. Subsequently, arrangements were entered into for payment of the relevant debt which was in excess of $300,000. The application was dismissed. The company defaulted in those arrangements, and a further statutory demand was issued on 14 April 2008, at which time the amount claimed was in excess of $300,000. Amounts have been paid off, but an amount in excess of $200,000 remains owing. A further debt will accrue in the near future, also in excess of $200,000.
Mr Keem said that the company had experienced difficulties in recovering payments from its own debtors. Its business is finding itinerant labourers for employment by farmers. Payment of debts by farmers to the company have been delayed as the result of drought conditions. One may accept all that as true, but in the end, the company’s insolvency has been demonstrated by its failure to comply with the statutory demand. The material which Mr Keem seeks to put before me demonstrates only that attempts have been made to obtain payment from the company’s own debtors. They have been only partially successfully.
Although the company may be optimistic for the future, as appears from Mr Keem’s affidavit, that does not mean that the Deputy Commissioner must act upon such optimism. In the circumstances, and having regard to the history of the matter, the Deputy Commissioner is entitled to the order which is sought. I therefore decline to adjourn the matter further to enable the company to attempt to arrange payment. I make orders in terms of the draft.
I certify that the preceding four (4) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Dowsett. Associate:
Dated: 7 August 2008
Solicitor for the Plaintiff: Ms RL Van Hoeyen of Australian Taxation Office Legal Services Branch Counsel for the Defendant: The Defendant did not appear
Date of Hearing: 10 July 2008 Date of Judgment: 10 July 2008
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