ABW Design Case: The strict approach to....

Apr 10, 2012

In the recent case of Deputy Commissioner of Taxation, in the matter of ABW Design & Construction Pty Ltd v ABW Design & Construction Pty Ltd [2012] FCA 346 (4 April 2012), the Australian Taxation Office (“ATO”) suffered the dismissal of its...

Larkden v Lloyd: Costs orders made after....

Apr 3, 2012

Another superior court decision has made clear that costs orders made after the appointment of an administrator are not provable debts. In Larkden Pty Limited v. Lloyd Energy Systems Pty Limited [2011] NSWSC 1567, decided in December but published for the first time...

Kassem and Secatore v Commissioner of Ta....

Mar 2, 2012

In Kassem and Secatore v Commissioner of Taxation [2012] FCA 152, the Federal Court dealt, fairly brutally, with three arguments often raised by the ATO in the defence of unfair preference claims: – The money came from another entity, not the taxpayer company...

Gorst Rural Supplies Pty. Limited v. Gle....

Feb 29, 2012

The Victorian Supreme Court has recently determined that the appointment of an administrator the day before a winding up hearing amounted to an abuse of the voluntary administration process, largely due to the inability of the administrator to satisfy the court that...

Workers Compensation Nominal Insurer v.....

May 6, 2011

A recent decision of the Supreme Court of New South Wales has potentially altered the “default position” that, when a company under administration is wound up by the court, the court will appoint the liquidator nominated by the petitioning creditor, rather than the...