FEDERAL COURT OF AUSTRALIA
Mesha Feet Pty Ltd v Allen acting as Deputy Commissioner of Taxation [2024] FCA 680
| File number(s): | VID 965 of 2023 |
| Judgment of: | BUTTON J |
| Date of judgment: | 24 June 2024 |
| Catchwords: | CORPORATIONS – application for review of a decision of a Registrar pursuant to s 35A(5) of the Federal Court of Australia Act 1976 (Cth) – where originating process seeks to set aside a statutory demand issued to the Plaintiff by the Defendant – where Plaintiff claims to have discharged its taxation liabilities by a "Promissory Note" and a "Bill of Exchange" – where Registrar dismissed the originating process – where Plaintiff's claims are unmeritorious and misconceived – where no "genuine dispute" arises as to the existence or amount of the debt the subject of the statutory demand – application dismissed with costs |
| Legislation: | Constitution s 51
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 195-1 Banking Act 1959 (Cth) s 39 Bills of Exchange Act 1909 (Cth) s 89 Coinage Act 1909 (Cth) (repealed) Corporations Act 2001 (Cth) ss 459E, 459G, 459H, 459J Criminal Code Act 1995 (Cth) Sch The Criminal Code s 131.7 Currency Act 1965 (Cth) s 9 Taxation Administration Act 1953 (Cth) ss 8J, 16A, 17A Taxation Administration Regulations 2017 (Cth) reg 21 |
| Cases cited: | Atkinson v Commissioner of Taxation [2014] FCA 1217
Equuscorp Pty Ltd v Perpetual Trustees WA Ltd (1997) 80 FCR 296 Ex parte Matthew (1884) 12 QBD 506 Ferson Contractors Ltd v John Owner Ferris [1981] 1 WLUK 636 Fielding & Platt Ltd v Najjar [1969] 2 All ER 150; 1 WLR 357 First Equilibrium Pty Ltd v Bluestone Property Services |
