Simionato Holdings Ptd Ltd, Re, Commissioner of Taxation of the Commonwealth of Australia v Simionato Holdings Pty Ltd

JurisdictionAustralia Federal only
Neutral Citation1997-0228 FCA G
Date1997
Year1997
CourtFederal Court
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15 cases
  • Re T & N Ltd and Others (No 3)
    • United Kingdom
    • Chancery Division
    • 16 June 2006
    ...by reference to future events: Stonegate Securities Ltd v Gregory [1980] Ch 576; Commissioner of Taxation v Simionato Holdings Pty Ltd (1997) 15 ACLC 477. 60 The distinction is vital because whilst contingent or prospective creditors are taken into account in assessing solvency, possible f......
  • Deputy Commissioner of Taxation v Fyna Constructions (Hire & Sales) Pty Ltd (administrators appointed)
    • Australia
    • Federal Court
    • 29 April 2019
    ...Motor Campers Australia v Leisureport Pty Ltd (1996) 22 ACSR 235 per Spender J; Commissioner of Taxation v Simionato Holdings Pty Ltd. (1997) 15 ACLC 477 per Mansfield In order to discharge that onus the Court should ordinarily be presented with the “fullest and best” evidence of the financ......
  • Xat Ky v Australvic Property Management Pty Ltd
    • Australia
    • Federal Court
    • 5 October 2007
    ...Commission (1996) 71 FCR 122 cited Browne v Dunn (1893) 6 R 67 considered Commissioner of Taxation v Simionato Holdings Pty Ltd (1997) 15 ACLC 477 Commonwealth Bank of Australia v Begonia (1993) 11 ACLC 1075 cited Crema (Vic) Pty Ltd v Land Mark Property Developments (Vic) Pty Ltd (2006) 24......
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