The ATO trumps a mortgagee – or does it.....

Many of you will be familiar with the decision in Tang & Anor v. Bassili & Ors [2011] FMCA 544, in which the Federal Magistrate’s Court said that the ATO could not use a garnishee notice to hijack the proceeds of sale of a mortgaged property. Last...

Deputy Commissioner of Taxation v Zammit....

On Friday, the District Court of New South Wales handed down a decision with potential relevance to any director penalty notice (DPN) claims involving a DPN issued before 1 July 2010. In the course of handing down the decision, the court also criticised the ATO for...

Equititrust Limited v Willaire introduce....

A Queensland Supreme Court decision has introduced uncertainty over whether winding-up proceedings brought against a company on the basis that the company has failed to comply with a statutory demand can only be filed after the expiration of the statutory demand. A...

Tasmanian tiger cited in Federal Magistr....

In the recent case of Vitek v Taheri & Ors [2012] FMCA 536, Federal Magistrate Raphael observed that a Summons for the examination of a former bankruptcy trustee for the purposes of examining the trustee’s actions is as rare as the sighting of a Tasmanian tiger!...

The costs of being improperly retained

Recent decisions such as Amir Ashrafinia v Mohammad Reza Ashrafinia [2012] NSWSC 500 (“Ashrafinia”) and Cranes ‘R’ Us Pty Ltd v Busselton Mini Crane Hire Pty Ltd [2012] WADC 24 (“Cranes”) illustrate the importance of solicitors ensuring that they have been validly...