ACN 078 272 867 Pty Limited (In liquidation) (Formerly Advance Finances Pty Limited) v Deputy Commissioner of Taxation

Corporations – Reinstatement to register - Winding up - Companies deregistered under Corporations Act 2001 (Cth) ("Act") - Federal Court made orders reinstating companies to register pursuant to s 601AH(2) of Act and thereupon winding them up - Companies and former director sought writs of certiorari, to quash winding-up orders made by Federal Court, mandamus and prohibition - Whether Federal Court had jurisdiction to wind up companies - Whether Federal Court wound up deregistered companies - Whether Federal Court ordered that winding up take effect from date when companies reinstated - Whether s 601AH(5) of Act requires that company, when reregistered, come back into existence in same form as on deregistration.

Procedural fairness – Whether companies should have been given opportunity to be heard before winding-up orders made - Discretionary nature of relief sought - Whether there was unfairness as matter of substance - Whether opportunity to be heard could have made difference to outcome.

Words and phrases – "company", "jurisdictional error".

Corporations Act 2001 (Cth) – ss 459A, 459P, 601AH(2), 601AH(5).

Corporations Law – s 574(1)(b).