CORPORATIONS - INSOLVENCY - UNFAIR PREFERENCE - Substantial trading company obtains extensions of time to make sales tax payments and gives explanation of temporary illiquidity - ATO grants extensions - timetable for deferred payments substantially complied with - whether reasonable person in ATO's position would have had grounds for suspecting insolvency - whether special position and internal procedures of ATO relevant in applying objective test under s.588FG(2)(b)(ii) Corporations Act.
