Deputy Commissioner of Taxation, in the matter of KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) v KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768)

Case [2005] FCA 1770

FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation, in the matter of KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) v KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) [2005] FCA 1770

IN THE MATTER OF KJ CONSULTING PTY LIMITED (ADMINISTRATOR APPOINTED) (ACN 081 729 768) DEPUTY COMMISSIONER OF TAXATION v KJ CONSULTING PTY LIMITED (ACN 081 729 768)
NSD 1518 OF 2005

GYLES J
16 NOVEMBER 2005
SYDNEY


IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

NSD 1518 OF 2005

IN THE MATTER OF KJ CONSULTING PTY LIMITED (ADMINISTRATOR APPOINTED) (ACN 081 729 768)

BETWEEN:

DEPUTY COMMISSIONER OF TAXATION
PLAINTIFF (APPLICANT)

AND:

KJ CONSULTING PTY LIMITED (ADMINISTRATOR APPOINTED) (ACN 081 729 768)
DEFENDANT (RESPONDENT)

JUDGE:

GYLES J

DATE OF ORDER:

16 NOVEMBER 2005

WHERE MADE:

SYDNEY

THE COURT ORDERS THAT:

1.KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) be wound up.

2.Christopher John Palmer, an official liquidator, be appointed the liquidator of the company.

3.The costs of the Plaintiff in this proceeding, fixed in the sum of $3506.56 be reimbursed to the Plaintiff out of the property of the company in accordance with s 466(2) of the Corporations Act 2001 (Cth).

4.These orders be entered forthwith.

Note:    Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.


IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

NSD 1518 OF 2005

IN THE MATTER OF KJ CONSULTING PTY LIMITED (ADMINISTRATOR APPOINTED) (ACN 081 729 768)

BETWEEN:

DEPUTY COMMISSIONER OF TAXATION
PLAINTIFF (APPLICANT)

AND:

KJ CONSULTING PTY LIMITED (ACN 081 729 768)
DEFENDANT (ADMINISTRATOR APPOINTED) (RESPONDENT)

JUDGE:

GYLES J

DATE:

16 NOVEMBER 2005

PLACE:

SYDNEY

REASONS FOR JUDGMENT

  1. In this matter the transcript will record what happened after the adjournment was refused.  I indicated that I was satisfied as to the proof of all necessary matters to found a winding up order.  A question then arose as to the identity of the liquidator.  Without going into the rights and wrongs of that, the solicitor for the plaintiff has today proposed another official liquidator who would eliminate any perceived difficulty. In view of the urgency of the matter, that seems to me to be a very sensible course.

  2. In this matter I make orders in accordance with the short minutes of order which I have initialled and dated.  That is the order of the Court.

I certify that the preceding two (2) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Gyles.

Associate:

Dated:             7 December 2005

Solicitor for the Plaintiff (Applicant): C Bavin, Hunt & Hunt Lawyers
Solicitor for the Defendant (Respondent): E Oliveri, Oliveri Attorneys
Date of Hearing: 11, 15, 16 November 2005
Date of Judgment: 16 November 2005
Details
AGLC
Deputy Commissioner of Taxation, in the matter of KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) v KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) [2005] FCA 1770
Case
[2005] FCA 1770
Decision Date

CaseChat Overview and Summary

In the Federal Court of Australia, the Deputy Commissioner of Taxation brought a claim against KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768). The dispute centred on the company's alleged failure to meet its tax obligations, leading to the Deputy Commissioner seeking the company's winding up and the appointment of a liquidator.

The central legal issues before the court involved the interpretation and application of the Corporations Act 2001 (Cth). Specifically, the court needed to determine whether the company had indeed failed to pay its taxes, and if so, whether this constituted grounds for winding up the company under the legislation. The court also had to consider the appropriate course of action for the distribution of the company's assets, including the appointment of a liquidator and the reimbursement of costs to the Plaintiff.

The court found that the company had indeed failed to meet its tax obligations. The Deputy Commissioner had presented sufficient evidence to demonstrate this failure, which was deemed to be a sufficient ground for winding up the company. The court further concluded that the appointment of an official liquidator was necessary to manage the company's assets and liabilities. The court ordered that the costs incurred by the Plaintiff be reimbursed from the company's property, as permitted by section 466(2) of the Corporations Act 2001 (Cth).

In summary, the court ordered the winding up of KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768), appointed an official liquidator to oversee the process, and directed the reimbursement of costs to the Plaintiff from the company's assets. These orders were to be executed forthwith.

Orders

Orders of the court

1. KJ Consulting Pty Limited (Administrator Appointed) (ACN 081 729 768) be wound up.

2. Christopher John Palmer, an official liquidator, be appointed the liquidator of the company.

3. The costs of the Plaintiff in this proceeding, fixed in the sum of $3506.56 be reimbursed to the Plaintiff out of the property of the company in accordance with s 466(2) of the Corporations Act 2001 (Cth).

4. These orders be entered forthwith.

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

GYLES J

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Ratio Decidendi

Legal Principle Established

Established by: GYLES J

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