Re 52 The Esplanade Pty Ltd (in liquidation)

In the matter of Re 52 The Esplanade Pty Ltd (in liquidation), a dispute arose between the liquidators and the Commissioner of Taxation regarding the date from which the winding-up order should relate back to. This dispute centred on the identification of the court document that constituted the application for the winding-up order. The liquidators sought declaratory relief to resolve the issue. The dispute involved two primary contentions: whether the winding-up order was based on the provisional liquidator's application or the original application filed by Brisbane Street, and whether the winding-up order related back to the date of the provisional liquidator's application or the original application. The court needed to determine the correct interpretation of "the day on which the application was filed" and which application constituted the winding-up order.

The court examined the procedural history of the case, noting that Brisbane Street had commenced proceedings seeking various forms of relief against the company, including the appointment of a provisional liquidator. The provisional liquidator subsequently filed an application seeking the winding up of the company on the ground of insolvency. The court found that the winding-up order was made on the basis of the provisional liquidator's application and not the original application by Brisbane Street. The court rejected the liquidators' argument that the expression "the day on which the application was filed" could contemplate more than one application, emphasizing the need for certainty in determining the relation-back day. The court concluded that the winding-up order was made pursuant to and on the hearing of the provisional liquidator's application.

The court declared that the application for the winding-up order was the one filed by the provisional liquidator on 3 June 2022. The court also noted that it would hear the parties regarding costs. This decision clarified the scope of the winding-up order and resolved the dispute over the relation-back day for the winding up.