A statutory demand for tax debts may be set aside under s 459J(1)(b) of the Corporations Act 2001 (Cth) where the winding up provisions are being used merely as a debt recovery procedure, the company is not otherwise unable to pay its debts, and there are pending proceedings with a reasonable prospect of resolving the taxpayer's liability under the assessments. The discretion under s 459J(1)(b) is not confined to cases of unconscionability, abuse of process or substantial injustice.
The full text is available to signed-in members, including the 15 later cases that cite this judgment.
2 of the 15 citing cases carry a classified treatment. How each court treated it is available to signed-in members.