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Deputy Commissioner of Taxation v Melking Holdings Pty Ltd
[2019] FCA 988
Citation 1
(Para 1)
…rn to sender’ or ‘left address’ [See discussion of authorities in Re AXF Group [2019] VSC 671 [67]-[86]. See also Deputy Commissioner of Taxation v Melking Holdings Pty Ltd (2019) 137 ACSR 411, 425-6 [54] (Colvin J) ( Melking Holdings )]. As I observed in Re AXF Group , ‘the absence of a notice from Australia Post marking the Demands as undeliverable is a signifi…
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Stone v Melrose Cranes & Rigging Pty Ltd (in Liq) (No 2)
[2018] FCA 530
Citation 2
(Para 1)
…y Ltd (in liq)) v Doran (2005) 219 ALR 555. See also Stone v Melrose Cranes & Rigging Pty Ltd, Re Cardinal Project Services Pty Ltd (in liq) (No 2) [2018] FCA 530 [146] (Markovic J). [17]See Assaf’s Winding Up in Insolvency [11.13] citing Bibby Financial Services Australia Pty Ltd v Wolf Industries Australia Pty…
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Deputy Commissioner of Taxation v Josway Hospitality Pty Ltd
[2018] FCA 466
Citation 3
(Para 1)
…A ‘doubt’ ought not to be assimilated with proof or demonstration [ Josway [2018] FCA 466 [2] (McKerracher J) citing Deputy Commissioner of Taxation v Manta’s on the Beach Pty Ltd (2012) 88 ATR 193, 196 [12] (Logan J)]. … Is service of the statutory demand effective?…
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640 the Esplanade Pty Ltd v Splash Bay Pty Ltd (No 2)
[2017] FCA 89
Citation 4
(Para 1)
…sed cautiously and sparingly.[29] [28]See Assaf’s Winding Up in Insolvency [11.23] citing 640 The Esplanade Pty Ltd v Splash Bay Pty Ltd (No 2) (2017) 247 FCR 519, 543 [101] (Markovic J). Chief Justice Spigelman in Switz Pty Ltd v Glowbind Pty Ltd (2000) 33 ACSR 723, 736 [65] (‘ Switz v Glowblind ’) also described th…
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Malec Holdings Pty Ltd v Scotts Agencies Pty Ltd (in liq)
[2015] VSCA 330
Citation 5
…p, Merkel and Goldberg JJ), cited with approval by the Victorian Supreme Court of Appeal in Malec Holdings Pty Ltd v Scotts Agencies Pty Ltd (in liq) [2015] VSCA 330 [49] (Kyrou, Ferguson and Kaye JJA).…
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Re Vangory Holdings Pty Ltd
[2015] NSWSC 1809
Citation 6
…[22] Re Vangory Holdings Pty Ltd [2015] NSWSC 1809 [10] (Brereton J) (‘ Re Vangory Holdings (No 2’ ) ) citing Braams Group Pty Ltd v Miric (2002) 44 ACSR 124, 130 [37] (Stein JA, Mason P and Ipp JA agreeing) (‘ Braams Group v Miric ’); Bibby Financial Services v Wolf Industries [22] (Austin J); Cedars Concrete Servi…
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Re Vangory Holdings Pty Ltd
[2015] NSWSC 546
Citation 7
(Para 1)
…be tried on the ground sought to be raised’.[34] This is also how the parties have approached the application of s 459S in the present case. [33][2015] NSWSC 546. [34]Ibid [10]–[11] (Black J).…
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C&O Voukidis Pty Ltd (in Liq) v Break Fast Investments Pty Ltd
[2014] FCA 1000
Citation 8
(Para 1)
…Floor Service Pty Ltd v Jenkins (No 2) (2006) 232 ALR 532, 543 [43] (Sundberg J) and C & O Voukidis Pty Ltd v Break Fast Investments Pty Ltd [2014] FCA 1000 [3] (Davies J).…
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Re Tomic Industries Pty Ltd
[2012] NSWSC 1478
Citation 9
(Para 1)
…n interpreted as tending to endorse a broader view of the term ‘material’.[48] [38] Re Tomic Industries Pty Ltd [2012] NSWSC 1478 [35] (White J); Kornucopia (No 4) [230] (Sifris J, as his Honour the was). [39]See the extensive discussion in Assaf’s Winding Up in Insolvency [11.27]–[11.32] and the authorities referre…
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Equititrust Limited v Willaire Pty Ltd
[2012] QSC 206
Citation 10
…[25]See Kelly v J Stockwell & Co Pty Ltd [2007] NSWSC 214 [11] (Barrett J); Equititrust Limited v Willaire Pty Ltd [2012] QSC 206 [90] (McMurdo J). See also the decision of the majority of the High Court in Aussie Vic Plant Hire Pty Ltd v Esanda Finance Corporation Limited (2008) 232 CLR 314, 323 [14] (Gleeson CJ…
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Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd
[2012] FCA 363
Citation 11
(Para 1)
…ed v D-Link Homes Pty Limited [2011] NSWSC 1279 [66] (White J); Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd [2012] FCA 363 [60] (Robertson J); Platinum Construction (Vic) Pty Ltd v Lin Tiger Plastering Pty Ltd [2019] VSC 274 [46 (Efthim AsJ).…
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Deputy Commissioner of Taxation v ABW Design and Construction Pty Ltd
[2012] FCA 346
Citation 12
(Para 1)
…Ltd v Masri Apartments Pty Ltd (2004) 49 ACSR 714 and Deputy Commissioner of Taxation v ABW Design & Construction Pty Ltd (2012) 203 FCR 70, 78 [27] (Logan J).…
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Coates Hire Operations Pty Ltd v D-Link Homes Pty Ltd
[2011] NSWSC 1279
Citation 13
(Para 1)
…Pty Ltd [2007] FCA 548 [7] (Finkelstein J) ; Ace Contractors [44] (Weinberg J); Coates Hire Operations Pty Limited v D-Link Homes Pty Limited [2011] NSWSC 1279 [66] (White J); Deputy Commissioner of Taxation v Bayconnection Property Developments Pty Ltd [2012] FCA 363 [60] (Robertson J); Platinum Construction (Vic)…
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Deputy Commissioner of Taxation v Contract Synergies Administration Pty Ltd
[2011] FCA 743
Citation 14
(Para 1)
…Debelle J); Deputy Commissioner of Taxation v Contract Synergies Administration Pty Ltd [2011] FCA 743 [5]-[18] (Jacobson J)], proof of non-receipt at a place by its occupant, as distinct from non-receipt by a person who is not an occupant, may prove non-delivery at that place for the purpose of s 29(1) of the AI…
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Australian Securities and Investments Commission v Lanepoint Enterprises Pty Ltd
[2011] HCA 18
Citation 15
(Para 1)
…1]Ibid. [42][2008] FCA 1777 [19]–[27] (Perram J). [43]Ibid [19]. [44][2011] NSWSC 113. [45]Ibid [35]. [46](2011) 244 CLR 1. [47]Ibid 14 [27] (Gummow, Heydon, Crennan, Kiefel and Bell JJ) (emphasis added). [48]See Assaf’s Winding Up in Insolvency [11.31].…
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TQM Design and Construct Pty Ltd v Golden Plantation Pty Ltd
[2011] NSWSC 438
Citation 16
(Para 1)
…l Air Helitours Pty Ltd (No. 2) [2011] NSWSC 113 [3] (White J) (‘ Ewen Stewart ’); TQM Design & Construct Pty Ltd v Golden Plantation Pty Ltd [2011] NSWSC 438; Soundwave Festival Pty Ltd v Altered State (WA) Pty Ltd (No 1) [2014] FCA 466 [4] (Wigney J) (‘ Soundwave Festival ’). See also Assaf’s Winding Up in Insolv…
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Perpetual Nominee Ltd v NA Investment Holdings Pty Ltd
[2011] NSWSC 282
Citation 17
…angory Holdings Pty Ltd [2015] NSWSC 546 [10] (Black J) (‘ Re Vangory Holdings (No 1) ’); Perpetual Nominees Ltd v NA Investment Holdings Pty Ltd [2011] NSWSC 282.…
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Ewen Stewart & Associates Pty Ltd v Blue Mountains Virtual Air Helitours Pty Ltd (No 2)
[2011] NSWSC 113
Citation 18
(Para 1)
…ms v Dellaplus Pty Ltd [2007] SASC 236 [36] (Withers M); Ewen Stewart & Associates Pty Ltd v Blue Mountains Virtual Air Helitours Pty Ltd (No. 2) [2011] NSWSC 113 [3] (White J) (‘ Ewen Stewart ’); TQM Design & Construct Pty Ltd v Golden Plantation Pty Ltd [2011] NSWSC 438; Soundwave Festival Pty Ltd v Altered State…
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Partners of Piper Alderman v Sharjade Pty Ltd
[2011] NSWSC 6
Citation 19
(Para 1)
…ce at the registered office a system for the safe and secure reception of documents delivered by post’ [[2011] NSWSC 6 [18]]. In that case, the defendant company’s mailbox was located outside the confines of the registered office itself and of the relevant building, such that it were accessible by anyone passing…
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Brown v Bluestone Property Services Pty Ltd
[2010] NSWSC 869
Citation 20
…case ; Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd [2010] FCA 1223 [24] (Logan J); Brown v Bluestone Property Services Pty Ltd [2010] NSWSC 869 [13] (Barrett J); Renegade Rigging Pty Ltd v Hanlon Nominees Pty Ltd [2010] VSC 385 [22] (Ferguson J, as her Honour then was); In the matter of Kornu…
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Jetaway Logistics Pty Ltd v Deputy Commissioner of Taxation
[2009] VSCA 319
Citation 21
(Para 1)
…poration (No 9) and (No 10) (2008) 39 WAR 1, 145 [1090] (Owen J); Jetaway Logistics Pty Ltd v Deputy Commissioner of Taxation (2009) 76 ACSR 404, 406-7 [12] (Maxwell P, Byrne and Williams AJA). [14] Sandell v Porter 670.…
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von Risefer v Mainfreight International Pty Ltd
[2009] VSCA 179
Citation 22
(Para 1)
…tal articles had similarly not been returned to the serving party [See also von Risefer v Mainfreight International Pty Ltd (2009) 25 VR 366, 374 [21] (Ashley JA)], which could be distinguished from CGU Workers’ Compensation [(1999) 151 FLR 270, 278 [74]-[77]] and Commonwealth Broadcasting Corporation Pty Ltd v Pac…
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Grant Thornton Services (NSW) Pty Limited v St. George Wholesale Distributors Pty Ltd (No 2)
[2009] FCA 557
Citation 23
(Para 1)
…e and offsetting claim being established.[51] [50] Grant Thornton Services (NSW) Pty Limited v St. George Wholesale Distributors Pty Ltd (No 2) [2009] FCA 557 [8] (Perram J) (‘ Grant Thornton (No 2) ’). See also Paliflex 384 [48] (Austin J) and Braams Group v Miric 130 (Stein JA, with Mason P and Ipp JA agreeing)…
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Grant Thornton Services (NSW) Pty Ltd v St George Wholesale Distributors Pty Ltd
[2008] FCA 1777
Citation 24
(Para 1)
…g Up in Insolvency [11.27]–[11.32] and the authorities referred to therein. [40]Ibid [11.29]. [41]Ibid. [42][2008] FCA 1777 [19]–[27] (Perram J). [43]Ibid [19]. [44][2011] NSWSC 113. [45]Ibid [35]. [46](2011) 244 CLR 1. [47]Ibid 14 [27] (Gummow, Heydon, Crennan, Kiefel and Bell JJ) (emphasis added). [48]See Assaf’…
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Re Pacific Mobile Phones Pty Ltd
[2008] QSC 210
Citation 25
(Para 1)
…on [(1999) 151 FLR 270, 278 [74]-[77]] and Commonwealth Broadcasting Corporation Pty Ltd v Pacific Mobile Phones Pty Ltd [(2008) 219 FLR 422, 423 [1], 425 [11], 429 [23] (White J) ( Commonwealth Broadcasting Corporations )] , where the statutory demands had been returned by Australia Post to the serving party marked…
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Australian Beverage Distributors v The Redrock Co
[2008] NSWCA 200
Citation 26
(Para 1)
…e the income necessary to meet its liabilities.[15] [15]See Southern Cross Interiors Pty Ltd v Deputy Commissioner of Taxation (2001) 188 ALR 114 and Australian Beverage Distributors v The Redrock Co (2008) 26 ACLC 74.…
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Aussie Vic Plant Hire Pty Ltd v Esanda Finance Corporation Ltd
[2008] HCA 9
Citation 27
…C 206 [90] (McMurdo J). See also the decision of the majority of the High Court in Aussie Vic Plant Hire Pty Ltd v Esanda Finance Corporation Limited (2008) 232 CLR 314, 323 [14] (Gleeson CJ, Hayne, Crennan and Kiefel JJ).…
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Pearlburst Pty Ltd v Summers Resort Group Pty Ltd
[2007] NSWSC 1126
Citation 28
…[2006] NSWSC 1216 [12] (Brereton J); Pearlburst Pty Ltd v Summers Resort Group Pty Ltd; Landmark Leisure Group Pty Ltd v Summers Resort Group Pty Ltd [2007] NSWSC 1126 and the authorities cited in that case ; Deputy Commissioner of Taxation v Clear Blue Developments Pty Ltd [2010] FCA 1223 [24] (Logan J); Brown v Bl…
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Radiancy (Sales) Pty Ltd v Bimat Pty Ltd
[2007] NSWSC 962
Citation 29
(Para 1)
…No 2) ’). See also Paliflex 384 [48] (Austin J) and Braams Group v Miric 130 (Stein JA, with Mason P and Ipp JA agreeing); Radiancy v Bimat [2007] NSWSC 962 [21] (White J). [51] Grant Thornton (No 2) [32] (Perram J).…
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Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd
[2007] WASC 187
Citation 30
…[52] Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd (1997) 76 FCR 452, 464 (Northrop, Merkel and Goldberg JJ), cited with approval by the Victorian Supreme Court of Appeal in Malec Holdings Pty Ltd v Scotts Agencies Pty Ltd (in liq) [2015] VSCA 330 [49] (Kyrou, Ferguson and Kaye JJA).…
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Timms v Dellaplus Pty Ltd
[2007] SASC 236
Citation 31
(Para 1)
…ers raised in opposition to the plaintiff’s winding up application. [30] Switz v Glowbind 736 [60]-[65] (Spigelman CJ); Timms v Dellaplus Pty Ltd [2007] SASC 236 [36] (Withers M); Ewen Stewart & Associates Pty Ltd v Blue Mountains Virtual Air Helitours Pty Ltd (No. 2) [2011] NSWSC 113 [3] (White J) (‘ Ewen Stewart…
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Deputy Commissioner of Taxation v Trio Site Services Pty Ltd
[2007] FCA 776
Citation 32
(Para 1)
…ing Up in Insolvency ’). [3]Ibid [4.67] citing Lindgren J in Deputy Commissioner of Taxation v Trio Site Services Pty Ltd [2007] FCA 776 [20] and other cases. [4]Ibid citing Perpetual Nominees Ltd v Masri Apartments Pty Ltd (2004) 49 ACSR 714 and Deputy Commissioner of Taxation v ABW Design & Construction Pty Ltd…
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Scope Data Systems Pty Ltd v Goman
[2007] NSWSC 278
Citation 33
(Para 1)
…at place for the purpose of s 29(1) of the AIA Act [ Scope Data Systems Pty Ltd v Goman (2007) 70 NSWLR 176, 188 [49] (White J). That is, however, subject to what was said by McKerracher J in Josway : while mere denial of non-receipt by the addressee would scarcely, if ever, suffice to prove ‘non-delivery’, evidence o…
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Dwyer v Canon Australia Pty Ltd
[2007] SASC 100
Citation 34
(Para 1)
…7, 96-7; Re Rustic Homes Pty Ltd (1988) 49 SASR 41, 44; Dwyer v Canon Australia Pty Ltd [2007] SASC 100 [8]-[9] (Debelle J); Deputy Commissioner of Taxation v Contract Synergies Administration Pty Ltd [2011] FCA 743 [5]-[18] (Jacobson J)], proof of non-receipt at a place by its occupant, as distinct from non-recei…
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Deputy Commissioner of Taxation v De Simone Consulting Pty Ltd
[2007] FCA 548
Citation 35
(Para 1)
…ACSR 45, 50 [21] (Austin J) (‘ Bibby Financial Services v Wolf Industries ’); Deputy Commissioner of Taxation v De Simone Consulting Pty Ltd [2007] FCA 548 [7] (Finkelstein J) ; Ace Contractors [44] (Weinberg J); Coates Hire Operations Pty Limited v D-Link Homes Pty Limited [2011] NSWSC 1279 [66] (White J); Depu…
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Kelly v J Stockland & Co Pty Ltd
[2007] NSWSC 214
Citation 36
…[25]See Kelly v J Stockwell & Co Pty Ltd [2007] NSWSC 214 [11] (Barrett J); Equititrust Limited v Willaire Pty Ltd [2012] QSC 206 [90] (McMurdo J). See also the decision of the majority of the High Court in Aussie Vic Plant Hire Pty Ltd v Esanda Finance Corporation Limited (2008) 232 CLR 314, 323 [14] (Gleeson CJ,…
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Northumbrian Ice Cream Co Ltd v Breakaway Vending Pty Ltd
[2006] NSWSC 1216
Citation 37
…[5]See Northumbrian Ice Cream Co Ltd v Breakaway Vending Pty Ltd [2006] NSWSC 1216 [12] (Brereton J); Pearlburst Pty Ltd v Summers Resort Group Pty Ltd; Landmark Leisure Group Pty Ltd v Summers Resort Group Pty Ltd [2007] NSWSC 1126 and the authorities cited in that case ; Deputy Commissioner of Taxation v Clear Blu…
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Cedars Concrete Services v Maatouk
[2006] NSWSC 884
Citation 38
…d Ipp JA agreeing) (‘ Braams Group v Miric ’); Bibby Financial Services v Wolf Industries [22] (Austin J); Cedars Concrete Services v Maatouk [2006] NSWSC 884 [41] (Campbell J); Radiancy (Sales) Pty Limited v Bimat Pty Limited [2007] NSWSC 962 [21] (White J) (‘ Radiancy v Bimat ’).…
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Tru Floor Service Pty Ltd v Jenkins
[2006] FCA 119
Citation 39
(Para 1)
…s’.[11] [10] (2006) 58 ACSR 631, 651-2 [140] (‘ Crema v Land Mark ’). [11]Ibid 652 [141]. See also Tru Floor Service Pty Ltd v Jenkins (No 2) (2006) 232 ALR 532, 543 [43] (Sundberg J) and C & O Voukidis Pty Ltd v Break Fast Investments Pty Ltd [2014] FCA 1000 [3] (Davies J).…
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DAG International Pty Ltd v DAG International Group
[2005] NSWSC 1036
Citation 40
(Para 1)
…claim.[36] [35] Kornucopia (No 4) [215] (Sifris J, as his Honour then was). [36]See D.A.G. International Pty Ltd v D.A.G. International Group Pty Ltd [2005] NSWSC 1036 [5] (Brereton J); Soundwave Festival [10] (Wigney J); Re Vangory Holdings (No 1) [11] (Black J).…
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Lewis v Doran
[2005] NSWCA 243
Citation 41
(Para 1)
…ion of insolvency and establishing solvency resides with the debtor company and is determined on the balance of probabilities.[17] [16] Lewis v Doran (2004) 208 ALR 385, 408–9 [106]-[108] (Palmer J), approved by the New South Wales Court of Appeal in Lewis (as liq of Doran Constructions Pty Ltd (in liq)) v Doran (200…
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Australian Securities and Investments Commission v Rich
[2005] NSWCA 152
Citation 42
(Para 1)
…any because of uncertainty about the status of the document or ambiguity about what it contains, s 1305(1) does not overcome the problem. [19](2009) 236 FLR 1. [20]Ibid 82 [400] (Austin J).…
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Barclay Mowlem Construction Ltd v Tesrol Walsh Bay Pty Ltd
[2004] NSWSC 716
Citation 43
(Para 1)
…] Assaf’s Winding Up in Insolvency [4.83] citing Fancourt v Mercantile Credits Limited (1983) 154 CLR 87, 95‑7; CGU Workers’ Compensation (Vic) Ltd v Carousel Bar Pty Ltd (1999) 151 FLR 270, 278 [73]-[77] (Gillard J); and Re AXF Group [2019] VSC 671 [67]-[77] (Sifris J) (‘ Re AXF Group ’).…
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Bell Group Ltd (in liq) v Westpac Banking Corporation
[2004] WASC 162
Citation 44
(Para 1)
…a v Land Mark Property 652 [142] (Dodds-Streeton J); Bell Group Ltd (In liq) v Westpac Banking Corporation (No 9) and (No 10) (2008) 39 WAR 1, 145 [1090] (Owen J); Jetaway Logistics Pty Ltd v Deputy Commissioner of Taxation (2009) 76 ACSR 404, 406-7 [12] (Maxwell P, Byrne and Williams AJA). [14] Sandell v Porter 6…
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Lewis v Doran
[2004] NSWSC 608
Citation 45
(Para 1)
…utory presumption of insolvency and establishing solvency resides with the debtor company and is determined on the balance of probabilities.[17] [16] Lewis v Doran (2004) 208 ALR 385, 408–9 [106]-[108] (Palmer J), approved by the New South Wales Court of Appeal in Lewis (as liq of Doran Constructions Pty Ltd (in liq))…
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Perpetual Nominees Ltd v Masri Apartments Pty Ltd
[2004] NSWSC 551
Citation 46
(Para 1)
…te Services Pty Ltd [2007] FCA 776 [20] and other cases. [4]Ibid citing Perpetual Nominees Ltd v Masri Apartments Pty Ltd (2004) 49 ACSR 714 and Deputy Commissioner of Taxation v ABW Design & Construction Pty Ltd (2012) 203 FCR 70, 78 [27] (Logan J).…
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Bibby Financial Services Australia Pty Ltd v Wolf Industries Australia Pty Ltd
[2004] NSWSC 134
Citation 47
(Para 1)
…rkovic J). [17]See Assaf’s Winding Up in Insolvency [11.13] citing Bibby Financial Services Australia Pty Ltd v Wolf Industries Australia Pty Ltd (2004) 49 ACSR 45, 50 [21] (Austin J) (‘ Bibby Financial Services v Wolf Industries ’); Deputy Commissioner of Taxation v De Simone Consulting Pty Ltd [2007] FCA 548 [7] (…
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Braams Group Pty Ltd v Miric
[2002] NSWCA 417
Citation 48
…[22] Re Vangory Holdings Pty Ltd [2015] NSWSC 1809 [10] (Brereton J) (‘ Re Vangory Holdings (No 2’ ) ) citing Braams Group Pty Ltd v Miric (2002) 44 ACSR 124, 130 [37] (Stein JA, Mason P and Ipp JA agreeing) (‘ Braams Group v Miric ’); Bibby Financial Services v Wolf Industries [22] (Austin J); Cedars Concrete Servic…
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Southern Cross Interiors Pty Ltd v Deputy Commissioner of Taxation
[2001] NSWSC 621
Citation 49
(Para 1)
…e to a company to source the income necessary to meet its liabilities.[15] [15]See Southern Cross Interiors Pty Ltd v Deputy Commissioner of Taxation (2001) 188 ALR 114 and Australian Beverage Distributors v The Redrock Co (2008) 26 ACLC 74.…
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Macleay Nominees Pty Ltd v Belle Property East Pty Ltd
[2001] NSWSC 743
Citation 50
…[53] Macleay Nominees Pty Ltd v Belle Property East Pty Ltd [2001] NSWSC 743 [18] (Palmer J). See also Edge Technology Pty Ltd v Lite-On Technology Corporation (2000) 156 FLR 181, 186 [29] (Santow J).…