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

HIGH COURT OF AUSTRALIAHEYDON JMatter No S167/2011ACN 078 272 867 PTY LIMITED (IN LIQUIDATION) (FORMERLY ADVANCE FINANCES PTY LIMITED) & ANOR  PLAINTIFFSANDDEPUTY COMMISSIONER OF TAXATION & ANOR                   DEFENDANTSMatter No S210/2011GARY BINETTER  PLAINTIFFANDDEPUTY COMMISSIONER OF TAXATION & ANOR                   DEFENDANTSACN 078 272 867 Pty Limited (In liquidation) (Formerly Advance Finances Pty Limited) v Deputy Commissioner of Taxation Binetter v Deputy Commissioner of Taxation [2011] HCA 462 November 2011S167/2011 & S210/2011ORDER1.        In each matter, application dismissed.2.The plaintiff in S210/2011 to pay the costs of the first defendant in S210/2011 and in S167/2011.RepresentationR L Seiden with S Kaur-Bains and N Kulkarni for the plaintiffs (instructed by Signet Lawyers Pty Limited)M L Brabazon SC with A J O'Brien for the first defendant in both matters (instructed by Australian Government Solicitor)Submitting appearance for the second defendant in both mattersNotice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSACN 078 272 867 Pty Limited (In liquidation) (Formerly Advance Finances Pty Limited) v Deputy Commissioner of Taxation Binetter 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...