FEDERAL COURT OF AUSTRALIA

Jahani v Deputy Commissioner of Taxation, in the matter of Rubsol Holdings Pty Ltd (In Liquidation) [2011] FCA 464

Citation:

Jahani v Deputy Commissioner of Taxation, in the matter of Rubsol Holdings Pty Ltd (In Liquidation) [2011] FCA 464

Parties:

SAID JAHANI AND TREVOR POGROSKE (IN THEIR CAPACITY AS JOINT AND SEVERAL LIQUIDATORS OF RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION)) and RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION) v DEPUTY COMMISSIONER OF TAXATION and RAY GOLDBERG

File number(s):

NSD 1277 of 2010

Judge:

EMMETT J

Date of judgment:

14 April 2011

Legislation:

Corporations Act 2001 (Cth) ss 588FE, 588FF, 588FGA

Date of hearing:

14 April 2011

Place:

Sydney

Division:

GENERAL DIVISION

Category:

No catchwords

Number of paragraphs:

3

Counsel for the Plaintiffs:

J. Abouaf

Solicitor for the Plaintiffs:

Blake Dawson

Counsel for the First Defendant:

C. Lee

Solicitor for the First Defendant:

ATO Legal Services

Counsel for the Second Defendant:

The Second Defendant did not appear

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

GENERAL DIVISION

NSD 1277 of 2010

IN THE MATTER OF RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION)

BETWEEN:

SAID JAHANI AND TREVOR POGROSKE (IN THEIR CAPACITY AS JOINT AND SEVERAL LIQUIDATORS OF RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION))

First Plaintiff

RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION)

Second Plaintiff

AND:

DEPUTY COMMISSIONER OF TAXATION

First Defendant

RAY GOLDBERG

Second Defendant

JUDGE:

EMMETT J

DATE OF ORDER:

14 APRIL 2011

WHERE MADE:

SYDNEY

THE COURT DECLARES THAT:

1.    The payment of $228,138.50 made to the first defendant on or about 18 June 2009 for and on behalf of Rubsol Holdings Pty Limited (In Liquidation) ACN 122 076 153 is a voidable transaction pursuant to section 588FE(2) of the Corporations Act 2001 (Cth).

THE COURT ORDERS THAT:

1.    Pursuant to section 588FF(1)(a) of the Corporations Act 2001 (Cth), the first defendant pay to the plaintiff the sum of $228,138.50 within 28 days’ service of a sealed copy of this order on the defendant.

2.    Pursuant to s 52 of the Federal Court Act 1976 (Cth), the first defendant pay to the plaintiff interest in the sum of $25,576.00 within 28 days’ service of a sealed copy of this order on the first defendant.

3.    Interest pursuant to s 52 of the Federal Court Act 1976 (Cth) shall be payable at the prescribed rate from the date on which judgment takes effect upon so much of the amount referred to in order 1 above as remains unpaid after 28 days of service of a sealed copy of order on the first defendant.

4.    The second defendant pay to the first defendant, pursuant to s 588FGA(2) of the Corporations Act 2001 (Cth), the amount of $231,259.29 (being the sum of $205,683.29 in respect of order 1 and pre-judgment interest of $25,576.00 in respect of order 2).

5.    Each party pay their own costs.

Note:    Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using Federal Law Search on the Court’s website.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

GENERAL DIVISION

NSD 1277 of 2010

IN THE MATTER OF RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION)

BETWEEN:

SAID JAHANI AND TREVOR POGROSKE (IN THEIR CAPACITY AS JOINT AND SEVERAL LIQUIDATORS OF RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION))

First Plaintiff

RUBSOL HOLDINGS PTY LIMITED (IN LIQUIDATION)

Second Plaintiff

AND:

DEPUTY COMMISSIONER OF TAXATION

First Defendant

RAY GOLDBERG

Second Defendant

JUDGE:

EMMETT J

DATE:

14 APRIL 2011

PLACE:

SYDNEY

REASONS FOR JUDGMENT

1    In this proceeding the plaintiffs make a claim under s 588FF of the Corporations Act 2001 (Cth) (the Corporations Act) against the defendant, the Deputy Commissioner of Taxation (the Deputy Commissioner). They claim a declaration that a payment of $228,138.50 made by Rubsol Holdings Pty Limited (In Liquidation) (the Company) to the Deputy Commissioner on 18 June 2009 is a voidable transaction pursuant to s 588FE(2) of the Corporations Act. They also claim an order that the Deputy Commissioner pay that sum to the Company. By interlocutory process, the Deputy Commissioner claims indemnity from a director of the Company, Mr Ray Goldberg, pursuant to s 588FGA(2) of the Corporations Act.

2    I am satisfied that the relevant material relating to the claim against the Deputy Commissioner has been served on Mr Goldberg pursuant to directions given by the Court for substituted service. Mr Goldberg was notified that the matter was listed for hearing today and, when the matter was called, there was no appearance for him.

3    In those circumstances, the plaintiffs asked the Court to make orders as claimed in the originating process against the Deputy Commissioner. The Deputy Commissioner consents to those orders, and I therefore make the orders, which dispose of the proceeding.

I certify that the preceding three (3) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Emmett.

Associate:

Dated:    10 May 2011