Dux Plumbing Pty Limited v McNeice

Judgment

1. [1]

   HIS HONOUR: This is an application to set aside a statutory demand.

2. [2]

   The company under review is one of a group of five companies against which statutory demands were served. In each case the company moved to set aside the statutory demand. The five matters were heard together, with evidence in one being evidence in all.

3. [3]

   I heard the matters on 22 May 2013 and reserved my decision.

4. [4]

   Earlier today I handed down judgment in the lead matter of Touma Family Super Fund Pty Limited v McNeice (2012/140381). As I indicated in the judgment, the reasons outlined in Touma Family Super Fund are applicable to the present case. This judgment will only deal with matters that are of specific concern to the present case.

5. [5]

   The statutory demand dated 5 April 2012 was received on 12 April 2012. It claimed a debt of $9,515.00. That was made up of two amounts, namely; (a) Invoice #4004 for $7,150.00; and (b) Invoice #4014 for $2,365.00.

6. [6]

   The former invoice related to tax services for 2009. This would seem to be in exactly the same plight as part of invoice #4002 in the Touma Family Superannuation Fund. Likewise, invoice #4014 is identical to invoice #4015 in the Touma Family Superannuation Fund matter.

7. [7]

   For the reasons detailed at [30] and [35] of my judgment in Touma Family Super Fund, I disallow both of these items.

8. [8]

   It follows that the statutory demands must be set aside and the defendants must pay the plaintiff's costs of the proceedings.