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Four applications brought to set aside statutory demands served by the Deputy Commissioner of Taxation; the alleged debts underlying each statutory demand were challenged by the applicants in proceedings in the AAT under Part IVC of the Taxation Administration Act, or is subject to an outstanding objection; the trial division judge was satisfied that there was good reason for setting aside the demands pursuant to s 459J of the Corporations Act; McMurdo J.
Appeal Determined (QCA)
[2007] QCA 312 (2007) 68 ATR 886
28 Sep 2007
Appeal dismissed with costs; the primary judge was correct in concluding that s 459J(1)(b) of the Corporations Act supported setting aside the statutory demands; Keane, Holmes and Muir JJA.
Special Leave Granted (HCA)
[2008] HCATrans 75
08 Feb 2008
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HCA Judgment
[2008] HCA 41; (2008) 237 CLR 473
03 Sep 2008
Appeal allowed; setting aside the order of the Court of Appeal; there was a failure to recognise the distinction between the existence of a debt and the issues and outcome in the AAT proceeding; Dummow ACJ, Heydon, Crennan, Kiefel JJ, Kirby J agreeing in separate reasons.
Appeal Status
Appeal Determined (QCA) - Appeal Determined (HCA)
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