Harris & Anor v Commissioner of Taxation and Ors

(2006) 57 ACSR 706; [2006] QSC 108

Supreme Court of Queensland

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Interrogate

Catchwords

1. Practice and Procedure
2. › Supreme Court Procedure
3. › Queensland
4. › Powers of registrar
5. › Whether Deputy Registrar had power to make consent order under s 588FF Corporations Act 2001 (Cth)
6. › Whether UCPR r 666 inconsistent with Corporations Proceedings Rules
7. › Uniform Civil Procedure Rules 1999 (Qld), r 666, sch 1A, sch 1B
1. Corporations
2. › Winding up
3. › Conduct and incidents of winding up
4. › Voidable transactions
5. › Unfair preferences
6. › Whether court required to be 'satisfied' on evidence or whether consent order sufficient
7. › Whether 'satisfaction' requirement akin to jurisdictional fact
8. › Corporations Act 2001 (Cth), s 588FF
1. Practice and Procedure
2. › Parties
3. › Third party proceedings
4. › Procedural fairness
5. › Whether third party directors entitled to notice and opportunity to be heard before consent order made against defendant
6. › Whether consent judgment should be set aside for denial of procedural right
7. › Corporations Act 2001 (Cth), ss 588FGA, 588FGB
1. Corporations
2. › Winding up
3. › Conduct and incidents of winding up
4. › Indemnity of Commissioner by directors
5. › Proper procedure for Commissioner's application under s 588FGA(4)
6. › Whether interlocutory application or third party proceedings appropriate
7. › Corporations Act 2001 (Cth), s 588FGA

Quick Take

A Deputy Registrar in Queensland has jurisdiction under UCPR r 666 to make consent orders under s 588FF of the Corporations Act, notwithstanding that s 588FF is not listed in Schedule 1B. However, directors who may be exposed to indemnity liability under s 588FGA must be given notice and an opportunity to be heard before any consent order is made, and failure to afford that opportunity is an irregularity requiring the consent order to be set aside.