CORPORATIONS — winding up — statutory demand — application for order setting aside — nine plaintiffs file one originating process in respect of separate statutory demands for their separate tax debts — two plaintiffs deregistered after filing and before hearing — their purported claims not addressed — application by the remaining seven not in conformity with s 459G because all plaintiffs seek setting aside of all statutory demands — defendant while taking this point nevertheless content to argue the merits — debts for goods and services tax and penalties under Commonwealth taxation legislation — whether open to taxpayer to argue in the face of conclusivity provisions of taxation legislation that there is a genuine dispute regarding tax debt or to assert offsetting claim based on the proposition that a successful objection will show tax refund to be owing — whether pendency of objection against assessment and consequent inability to resort to review and appeal processes are "some other reason" to set aside statutory demand
Case Details
Citation[2010] NSWSC 1409
CourtNSWSC
JurisdictionNew South Wales
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