Bruton Holdings Pty Limited (in liquidation) v Commissioner of Taxation

Taxation – Recovery of tax debts - Company deposited moneys with third party - Passage of creditors' resolution for winding up of company - Commissioner of Taxation ("Commissioner") issued notice under s 260-5 in Sched 1 to the Taxation Administration Act 1953 (Cth) ("Administration Act") requiring moneys held by third party be paid to Commissioner - Whether s 260-5 notice may be issued after commencement of winding up - Whether steps taken by Commissioner void and unenforceable as an "attachment" within meaning of s 500(1) of Corporations Act 2001 (Cth) - Relationship between s 260-5 and s 500(1).

Companies – Winding up - Creditors' voluntary winding up - Whether s 260-5 in Sched 1 to Administration Act applicable - Relationship between s 260-5 and s 260-45.

Words and phrases – "attachment", "property".

Bankruptcy Act 1966 (Cth) – s 118.

Corporations Act 2001 (Cth) – ss 5A(2), 9, 468(4), 500(1), 500(2), 501, 555, 569.

Legal Profession Act 2004 (NSW) – s 255.

Taxation Administration Act 1953 (Cth) – Sched 1, ss 260-5, 260-15, 260-20, 260-45, 260-50.