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NT Resorts Pty Ltd v Deputy Commissioner of Taxation

NT Resorts Pty Ltd v Deputy Commissioner of Taxation

Case [1998] FCA 255

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AGLC: NT Resorts Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 255
Case: [1998] FCA 255
Decision Date: 20 MARCH 1998

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The application is dismissed.

The applicant pay the respondent’s costs of the application.

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Citations

NT Resorts Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 255

Most Recent Citation

Crema Pty Ltd v Land Mark Property Developments Pty Ltd [2006] VSC 338

Cases Citing This Decision

In the matter of Mearth Technology Pty Ltd [2024] NSWSC 656
Citation 1 (Para 48)

…The view stated in Portrait Express was expressly the subject of disagreement in NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 by Finkelstein J at 365, who said:…
Endeavour Investments (NT) Pty Ltd v Jones [2022] NTSC 77
Citation 2

…WCA 24; MNWA Pty Ltd v Deputy Commissioner of Taxation [2016] FCAFC 154; NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359; Playford Vineyard Pty Ltd v Wishford Nominees Pty Ltd [2018] SASC 152; Re Essential Media and Entertainment Pty Ltd [2020] NSWSC 990; Re Golden Robot Records International…
In the matter of Black Tie Holdings Pty Ltd [2022] NSWSC 781
Citation 3 (Para 219)

…he company's submission that the alleged debt was not "presently due and payable." Mr Allan directed my attention to the decision of Finkelstein J in NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 16 ACLC 957 at 964:…
In the matter of Golden Robot Records International Pty Limited and Ors [2021] NSWSC 1146
Citation 4 (Para 35)

…t the demand should be set aside, and its application in this context has been recognised in NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359; (1998) 16 ACLC 957; Midland Imports Pty Ltd v Asia Pacific International Pty Ltd [1999] NSWSC 12 at [27]; Re MK Group Phoenix Pty Ltd [2014] NSWSC 1467…
Re Malosi Group Pty Ltd [2021] NSWSC 633
Citation 5

…n 459J(1)(a) or section 459J(1)(b): see Portrait Express at 751 per Bryson J cf NT Resorts Pty Ltd v Deputy Cmr of Taxation (1998) 16 ACLC 957; (1998) 153 ALR 359 at 367 per Finkelstein J; A R Pilot Pty Ltd v Gouriotis [2007] NSWSC 396 per Barrett J at [19] and In the matter of Forza Plumbing Systems Pty Ltd [2013] N…
Re Essential Media and Entertainment Pty Ltd [2020] NSWSC 990
Citation 6 (Para 98)

…) or section 459J(1)(b): see Portrait Express at 751 per Bryson J cf NT Resorts Pty Limited v Deputy Commissioner of Taxation (1998) 16 ACLC 957; (1998) 153 ALR 359 at 367 per Finkelstein J; A R Pilot Pty Ltd v Gouriotis [2007] NSWSC 396 per Barrett J at [19] and In the matter of Forza Plumbing Systems Pty Ltd [2013]…
Re Renu Waste Pty Ltd [2020] NSWSC 108
Citation 7 (Para 27)

…demand rendering it liable to be set aside under section 459J(1)(a). In NT Resorts Pty Limited v Deputy Commissioner of Taxation (1998) 16 ACLC 957; (1998) 153 ALR 359 at 367, Finkelstein J disagreed and was inclined to favour the view that section 459J(1)(b) was the only available ground but considered that, in rea…
Grocon Constructors (Qld) Pty Ltd v Dexus Funds Management Limited as Trustee for the Dexus 480Q Trust (No 2) [2019] FCA 1117
Citation 8 (Para 16)

…ble or there is a genuine dispute as to whether the debt or debts is or are due and payable: see NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 at 363-367 per Finkelstein J. Background facts…
In the matter of JF Essential Power Pty Limited [2018] NSWSC 435
Citation 9

…se the Court to set aside the demand if it was satisfied that subject substantial injustice would be caused unless the demand was set aside. In NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1988) 153 ALR 359 at 366–367, Finkelstein J considered that the Court could set aside the demand if it was satisfied that a genuine dispute existed as to whether…
In the matter of Longjing Pty Ltd [2017] NSWSC 1534
Citation 10

…7 ACSR 446 MNWA Pty Ltd v Deputy Commissioner of Taxation (No 2) [2015] FCA 1128; (2015) 109 ACSR 265 NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 16 ACLC 957 Portrait Express (Sales) Pty Ltd v Kodak (Australasia) Pty Ltd (1996) 20 ACSR 746 Re HM Drinkwater (1929) 46 WN 202 Re MK Group Phoenix Pty Ltd [2014] NSWSC 1467 Rochester Communication…
Building Solutions and Waterproofing Pty Ltd v Robin H Wright Pty Ltd [2017] QSC 110
Citation 11 (Para 7)

…l Beverage Australia Pty Ltd v Corporate Link Australia Pty Ltd [2013] SASC 45 at [30], applying NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 at 367. Discussion…
In the matter of PostNet Australia Pty Ltd [2017] NSWSC 160
Citation 12

…“In NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 16 ACLC 957 Finkelstein J considered that an application to set aside a statutory demand on the ground that a debt was not due and payable was a matter falling within the scope of s 459J(1)(b) of the Corporations Act , and Austin J took the same view in Midland Imports Pty Ltd v Asia Pacific In…
Deputy Commissioner of Taxation v ASD Laguna Investments Pty Ltd, in the matter of ASD Laguna Investments Pty Ltd [2016] FCA 1481
Citation 13 (Para 1)

…utory Demands served on them should be set aside, either under s 459H(1)(a) or s 459J(2)(b): see NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 at 365-367 per Finkelstein J; AR Pilot Pty Ltd v Gouriotis [2007] NSWSC 396 at [5], [17]-[19] per Barrett J; Assaf F, Statutory Demands and Winding U…
In the matter of Scahill and Co Pty Limited [2016] NSWSC 566
Citation 14 (Para 43)

…genuine dispute exists as to whether the debt to which the Demand relates is due and payable: NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 at 366–367; Re MK Group Phoenix Pty Ltd [2014] NSWSC 1467 at [40]. The authorities to which Ms Peden refers relate to the position where a debt is clai…
MNWA Pty Ltd v Deputy Commissioner of Taxation (No 2) [2015] FCA 1128
Citation 15 (Para 22)

…person who relied on s 459H(1)(a) of the Corporations Act , citing Finklestein J’s decision in NT Resorts Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 255; (1998) 153 ALR 359 ( NT Resorts ) and that of Sulan J in Total Beverage Australia Pty Ltd v Corporate Link Australia Pty Ltd [2013] SASC 45 ( Total Be…
In the matter of Tuffrock Pty Ltd [2015] NSWSC 738
Citation 16

…horise the Court to set aside the demand if it was satisfied that subject substantial injustice would be caused unless the demand was set aside. In NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1988) 153 ALR 359 at 366–367, Finkelstein J considered that the Court could set aside the demand if it was satisfied that a genuine dispute existed as to whe…
Deliver Western Australia Pty Ltd v Truckworld (WA) Pty Ltd [2014] WASC 411
Citation 17 (Para 2)

…uth Wales Ltd (238); Kalamunda Meat Wholesalers (452); Vicbar Pty Ltd (1224 ‑ 1225); NT Resorts Pty Ltd v Deputy Commissioner of Taxation (Cth) (1998) 153 ALR 359, 367; Crema (Vic) Pty Ltd v Land Mark Property Developments (Vic) Pty Ltd [2006] VSC 338; (2006) 24 ACLC 889 [91] ‑ [116]. In all these cases, the possibil…
Re MK Group Phoenix Pty Ltd [2014] NSWSC 1467
Citation 18

…Jesseron Holdings Pty Ltd v Middle East Trading Consultants Pty Ltd (No 2) (1994) 13 ACSR 787 - NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 - Panel Tech Industries v Australian Skyreach (No 2) [2003] NSWSC 896 - Portrait Express (Sales) Pty Ltd v Kodak (Australasia) Pty Ltd (1996) 132 FLR…
Re Ege Foods Australia Pty Ltd [2014] NSWSC 983
Citation 19 (Para 1)

…LC 1220, the fact that a demand claimed sums not yet payable did not render it a nullity; and in NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359, the question did not arise as it was not accepted that the debt claimed was not due and payable (at 367).…
In the matter of Epsilon Knowledge Pty Limited [2014] NSWSC 544
Citation 20 (Para 1)

…ch demands can relate only or can be made only in respect of debts that are due and payable [see NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359].…
In the matter of Vivo International Corporation Pty Limited [2013] NSWSC 1462
Citation 21

…s Pty Ltd v Perpetual Nominees Ltd [2010] NSWCA 210; (2010) 79 ACSR 544 - National Telecoms Group Ltd v Bulldogs Rugby League Club [2003] NSWSC 654 - NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 - Re 2 Roslyn Street Pty Ltd - 2 Roslyn Street Pty Ltd v Leisure Inn Hospitality Management Pty Ltd [2011] NSWSC 512 - Re UGL Process Sol…
Total Beverage Australia Pty Ltd v Corporate Link Australia Pty Ltd [2013] SASC 45
Citation 22 (Para 29)

…ispute about whether the debt to which the demand relates was due and payable [17] NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359, 367.…
In the matter of King Furniture Australia Pty Ltd - King Furniture Australia Pty Ltd v Higgs [2011] NSWSC 375
Citation 23

…xation [2000] NSWSC 379; (2000) 34 ACSR 533 NA Investment Holdings Pty Limited v Perpetual Nominees Limited [2010] NSWCA 210 NT Resorts Pty Ltd v DCT (1998) 153 ALR 359 Panel Tech Industries (Australia) Pty Ltd v Australian Skyreach Equipment Pty Ltd (No 2) [2003] NSWSC 896 Paperlinx Ltd v Skidmore (2004) 51 ACSR 614…
King Furniture Australia Pty Ltd v Higgs [2011] NSWSC 234
Citation 24

…xation [2000] NSWSC 379; (2000) 34 ACSR 533 NA Investment Holdings Pty Limited v Perpetual Nominees Limited [2010] NSWCA 210 NT Resorts Pty Ltd v DCT (1998) 153 ALR 359 Panel Tech Industries (Australia) Pty Ltd v Australian Skyreach Equipment Pty Ltd (No 2) [2003] NSWSC 896 Paperlinx Ltd v Skidmore (2004) 51 ACSR 614…
Central City Pty Ltd v Montevento Holdings Pty Ltd [2011] WASCA 5
Citation 25 (Para 8)

…debt of the class that can be included in a demand, that is, a debt presently due and payable: [ NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359] at 367. Finkelstein J in that case inclined to the view that where a debt was arguably not due and payable the appropriate ground was s 459J(1)(b) n…
2020 Construction Systems Pty Ltd v Dryka & Associates Pty Ltd [2010] WASC 22
Citation 26 (Para 5)

…w South Wales Ltd (238); Kalamunda Meat Wholesalers (452); Vicbar Pty Ltd (1224 ‑ 1225); NT Resorts Pty Ltd v Deputy Commissioner of Taxation (Cth) (1998) 153 ALR 359, 367; Crema (Vic) Pty Ltd v Land Mark Property Developments (Vic) Pty Ltd [2006] VSC 338; (2006) 24 ACLC 889 [91] ‑ [116]. In all these cases, the poss…
Bonnyview Pty Ltd v David Deane and Associates Pty Ltd; Ravensview P/L v David Deane & Associates P/L; Donnyview P/L v David Deane & Associates P/L [2007] QSC 223
Citation 27 (Para 1)

…, that is a sufficient reason why the demands should be set aside under s 459J(1)(b) of the Act: NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359, 366-367.…
Deputy Commissioner of Taxation v Gail Freeman and Co Pty Ltd [2007] FCA 1003
Citation 28 (Para 27)

…tory demand is thereby invalidated. The defendant sought to rely on comments of Finkelstein J in NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359. These do not suggest any support for the propositions argued. His Honour said, at 367: It may be open to argument that where the only debt that is s…
Hotncold Pty Ltd v Hawk Construction Services Pty Ltd [2006] WASCA 45
Citation 29

…Ltd (1994) 12 ACSR 785 Financial Solutions A'asia Pty Ltd v Predella Pty Ltd (2002) 26 WAR 306 NT Resorts Pty Ltd v Deputy Commissioner of Taxation) (1998) 153 ALR 359 Portrait Express (Sales) Pty Ltd v Kodak (Australasia) Pty Ltd (1996) 132 FLR 300 Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 76 FC…
NOY'S Works Pty Ltd (Formerly NOY'S Castings Pty Ltd) v Allcast Pty Ltd [2005] WASC 185
Citation 30

…Pty Ltd v Magic Star (WA) Pty Ltd [2002] WASC 148 Hamilhall Pty Ltd (In liq) v AT Phillips Pty Ltd (1994) 12 ACLC 1065 Neill v Hewens (1953) 89 CLR 1 NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 16 ACLC 957 Orpin Pty Ltd v Laver Pty Ltd; unreported; SCt of Tas; 3 February 1998 Quitstar Pty Ltd v Cooline Pacific Pty Ltd (2004) 22 ACLC 15 Quits…
Water at Wooyung Pty Ltd v JP Success Investments Pty Ltd [2005] QSC 218; Rob Dale Group of Companies Pty Ltd v Jeffery Loughnan [2005] QSC 218
Citation 31 (Para 1)

…The applicants have not repaid the debts within the twenty-one days after service of the demands or at all, and did not compound the debts within the twenty-one days. The applicants pursue the applications, however, relying on the contention that in the agreement of 27 April 2005 the debts were comp…
Nasrawi Group of Companies Pty Ltd v Byrne Earthmoving and Engineering Pty Ltd [2005] QSC 2
Citation 32 (Para 1)

…as the debt owed one that was not due and payable may not be a statutory demand at all; NT Resorts Pty Ltd v The Deputy Commissioner of Taxation (1998) 153 ALR 359, 367. See also Topfelt Pty Ltd v State Bank of New South Wales Ltd (1993) 12 ACSR 381, 393 and Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pt…
Predella Pty Ltd v Financial Solutions Australasia Pty Ltd [2001] WASC 54
Citation 33

…98 ATC 4175 Mibor Investments Pty Ltd v Commonwealth Bank of Australia (1993) 11 ACLC 1062 Norman v Federal Commissioner of Taxation (1963) 109 CLR 9 NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 98 ATC 4310 Re Bruynius [1995] 1 Qd R 492 Re Stonegate Securities [1980] 1 All ER 241 Robowash Pty Ltd v Robowash Finance Pty Ltd [2000] WASCAS 409 R…
The Ritz Jeweller's Pty Ltd v Australian Artimports Pty Ltd [2001] WASC 51
Citation 34

…tual Trustees WA Ltd (1998) 16 ACLC 12 First State Computing Pty Ltd v Kyling (1995) 13 ACLC 939 NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359 Perlake Pty Ltd v Finance & Mortgage Corporation (1997) 15 ACLC 76 Re Morris Catering (Australia) Pty Ltd (1993) 11 ACLC 919 Rohalo Pharmaceutical Pt…
Reinsurance Australia Corporation v Odyssey [2000] NSWSC 1118
Citation 35

…J 1(b) of the demand should be set aside. See NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 38 ATR 425 at 432. Accordingly, I propose to set aside the demand. 24 I will now turn to look at some of the other grounds advanced. Whether the refusal to allow inspection amounted to a breach of contract leading to an inference that there was a genuin…
In the matter of Vitamin Co Pty Ltd (ACN 614 680 367) [2019] VSC 540
Citation 36 (Para 1)

…However, the winding up procedure is not a vehicle for resolving commercial disputes.[52] [52] NT Resorts Pty Ltd v Deputy Commissioner of Taxation (1998) 153 ALR 359, 365-6 (Finkelstein J).…
Crema Pty Ltd v Land Mark Property Developments Pty Ltd [2006] VSC 338
Citation 37

…[12](1998) 153 ALR 359…

Cases Cited

Statutory Material Cited

Australian Competition and Consumer Commission v TPG Internet Pty Ltd [2013] HCA 54
Citation 1

…mmission v Marlborough Goldmines Ltd (1993) 177 CLR 485 discussed Cadiz Waterworks Co v Barnett (1874) LR 19 Eq 182 referred to Chains & Power (Aust) Pty Ltd v Commonwealth Bank of Australia (1994) 15 ACSR 544 referred to Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation (1995) 55 FCR 562 referred to Fortuna Holdings Pty Ltd v De…
Australian Securities Commission v Marlborough Gold Mines Ltd [1993] HCA 15
Citation 2

…Australian Securities Commission v Marlborough Goldmines Ltd (1993) 177 CLR 485 discussed Cadiz Waterworks Co v Barnett (1874) LR 19 Eq 182 referred to Chains & Power (Aust) Pty Ltd v Commonwealth Bank of Australia (1994) 15 ACSR 544 referred to Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation (1995)…
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 154
Citation 3

…d v Deputy Commissioner of Taxation (1995) 55 FCR 562 referred to Fortuna Holdings Pty Ltd v Deputy Commissioner of Taxation [1978] VR 83 referred to Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1995) 16 ACSR 213 referred to Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pty Ltd (1994) 51 FCR 446 considered Metal Protectives Co Pty Ltd v S…
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation [1995] FCA 20
Citation 4

…ower (Aust) Pty Ltd v Commonwealth Bank of Australia (1994) 15 ACSR 544 referred to Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation (1995) 55 FCR 562 referred to Fortuna Holdings Pty Ltd v Deputy Commissioner of Taxation [1978] VR 83 referred to Hoare Bros Pty Ltd v Deputy Commissioner of Taxation…
Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pty Ltd [1994] FCA 1059
Citation 5

…ty Ltd v Deputy Commissioner of Taxation [1978] VR 83 referred to Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1995) 16 ACSR 213 referred to Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pty Ltd (1994) 51 FCR 446 considered Metal Protectives Co Pty Ltd v Site Welders Pty Ltd [1968] 1 NSWR 106 referred to Portrait Express (Sales) Pty Ltd v Kodak (Aus…
Chains & Power (Aust) Pty Ltd v Commonwealth Bank of Australia [1994] FCA 1023
Citation 6

…3) 177 CLR 485 discussed Cadiz Waterworks Co v Barnett (1874) LR 19 Eq 182 referred to Chains & Power (Aust) Pty Ltd v Commonwealth Bank of Australia (1994) 15 ACSR 544 referred to Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation (1995) 55 FCR 562 referred to Fortuna Holdings Pty Ltd v Deputy Commiss…
Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pty Ltd [1994] FCA 235
Citation 7

…o Hoare Bros Pty Ltd v Deputy Commissioner of Taxation (1995) 16 ACSR 213 referred to Kalamunda Meat Wholesalers Pty Ltd v Reg Russell & Sons Pty Ltd (1994) 51 FCR 446 considered Metal Protectives Co Pty Ltd v Site Welders Pty Ltd [1968] 1 NSWR 106 referred to Portrait Express (Sales) Pty Ltd v Kodak (Australasia) P…
Topfelt Pty Ltd v State Bank of New South Wales Ltd [1993] FCA 890
Citation 8

…y Ltd (1995) 17 ACSR 662 referred to Stonegate Securities Ltd v Gregory [1980] Ch 576 referred to Topfelt Pty Ltd v State Bank of New South Wales Ltd (1993) 47 FCR 226 considered Victor Tunevitsch Pty Ltd v Farrow Mortgage Services Pty Ltd (in liq) (1994) 117 FLR 330 referred to…

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