Deputy Commissioner of Taxation, in the matter of PM and TM Pty Ltd v PM and TM Pty Ltd

Case

[2012] FCA 411

23 March 2012


FEDERAL COURT OF AUSTRALIA

Deputy Commissioner of Taxation, in the matter of PM & TM Pty Ltd v
PM & TM Pty Ltd [2012] FCA 411

Citation: Deputy Commissioner of Taxation, in the matter of PM & TM Pty Ltd v PM & TM Pty Ltd [2012] FCA 411
Parties: Deputy Commissioner of Taxation v PM & TM Pty Ltd A.C.N. 107 683 607
File number: QUD 553 of 2011
Judge: REEVES J
Date of judgment: 23 March 2012
Date of hearing: 23 March 2012
Place: Brisbane
Division: GENERAL DIVISION
Category: No Catchwords
Number of paragraphs: 2
Solicitor for the Plaintiff: Mr J Kim of ATO Legal Services Branch
Counsel for the Defendant: Mr S Bliim
Solicitor for the Defendant: Simmons & McCartney

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY

GENERAL DIVISION

QUD 553 of 2011

IN THE MATTER OF PM & TM PTY LTD
ACN OR ARBN:  107 683 607

BETWEEN:

DEPUTY COMMISSIONER OF TAXATION
Plaintiff

AND:

PM & TM PTY LTD A.C.N. 107 683 607
Defendant

JUDGE:

REEVES J

DATE OF ORDER:

23 MARCH 2012

WHERE MADE:

BRISBANE

THE COURT ORDERS THAT:

1.The hearing of this matter be adjourned to 1 June 2012.

2.Costs be reserved.

Note:Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.


IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY

GENERAL DIVISION

QUD 553 of 2011

IN THE MATTER OF PM & TM PTY LTD
ACN OR ARBN:  107 683 607

BETWEEN:

DEPUTY COMMISSIONER OF TAXATION
Plaintiff

AND: PM & TM PTY LTD A.C.N. 107 683 607
Defendant

JUDGE:

REEVES J

DATE:

23 MARCH 2012

PLACE:

BRISBANE

EX TEMPORE REASONS FOR JUDGMENT

  1. I propose to grant the adjournment sought by the respondent to 1 June 2012.  While Mr Bliim has told me, on instructions, that the company is not currently solvent, he has also told me, on instructions, that the company is not trading, it has no other creditors at the present time, and will not incur any creditors between now and 1 June 2012.  The lawyer for the Deputy Commissioner has pointed to the fact that the six month period prescribed by the Corporations Act 2001 (Cth) for the completion of the hearing of the application expires on 5 June 2012. The first of June 2012 will obviously occur before then. Apart from pointing to that issue, the Deputy Commissioner’s lawyer has not identified any prejudice that the Deputy Commissioner will suffer if the adjournment is granted.

  2. I will reserve the question of costs.

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

Associate:

Dated:       19 April 2012

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