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The Federal Court in Brereton, in the matter of ICT Century Pty Ltd (In Liquidation) [2025] FCA 107 granted the liquidators of ICT Century Pty Ltd (in liquidation) (ICT) a one-year ‘shelf order’, or an extension of time to bring voidable transaction claims under section 588FF(1) of the Corporations Act 2001 (Cth).

The Federal Court of Australia has recently delivered judgment in the case of Deputy Commissioner of Taxation v ACN 152 259 839 Pty Ltd [2024] FCA 1489. The Court held that in some circumstances, a statutory demand can be validly served on a perceived temporarily empty company office.

On 20 May 2024, an ATO officer purported to serve ACN 152 259 839 Pty Ltd (the Company) with a statutory demand and an accompanying affidavit by leaving the documents at the Company’s registered office.

The Federal Court in Hema Maps Pty Ltd v HemaX Digital Pty Ltd, in the matter of HemaX Digital Pty Ltd [2024] FCA 1127, appointed a provisional liquidator to preserve the status quo until the determination of a winding up application. This winding up application was due to a deadlock and an irreparable breakdown in relations between shareholders, and mismanagement of the company.

Key Takeaways

引子

将于2024年7月1日正式施行的《公司法》(以下简称“新《公司法》”)第二百三十二条对于“清算义务人”及“未及时履行清算义务责任”(以下简称“董事怠于清算责任”)进行了重大修订,无论是股份公司还是有限公司,董事都将成为法定的唯一清算义务人。该条规定的更新无疑将引发司法解释及其他配套规定的新一轮重大修改,并将再次对司法实践中本就争议颇多的怠于清算责任案件的裁判规则带来冲击。

引子

将于2024年7月1日正式施行的《公司法》(以下简称“《新公司法》”)第二百三十二条对于“清算义务人”及“怠于履行清算义务责任”(以下简称“怠于清算责任”)进行了重大修订,无论是股份公司还是有限公司,董事都将成为法定的唯一清算义务人。该条规定的更新无疑将引发司法解释及其他配套规定的新一轮重大修改,并将对司法实践中本就争议颇多的怠于清算责任案件的裁判规则再次带来冲击。

回望我国立法沿革,在超过三十年的时间中,对于“清算义务人”及“怠于清算责任”的规定修订之繁多、体系之冲突、解释之模糊,遍观整个民商事法律体系都属罕见,并由此引发了大量“类案不同判”的现象。鉴此,笔者将结合《新公司法》的最新修改,对涉及“清算义务人”和“怠于清算责任”的规定进行系统回顾及梳理,并以此为基础对《新公司法》的新修亮点及溯及力问题进行初步分析,抛砖引玉,并求教于业界。

一、《新公司法》之前我国法律对于“清算义务人”与“怠于清算责任”的立法沿革

(一)2005年《公司法》修订之前的相关规定

In the matter of Bleecker Property Group Pty Ltd (In Liquidation) [2023] NSWSC 1071, appears to be the first published case that considers the question of whether an order can be made under section 588FF(1)(a) of the Corporations Act 2001 (Cth) by way of default judgment against one defendant where there are multiple defendants in the proceedings.

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This week’s TGIF considers In the matter of BCA National Training Group Pty Ltd (in liq) [2023] NSWSC 366, in which the priority between a liquidator’s remuneration and expenses claims and the claims of preferred creditors was clarified.

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This week’s TGIF concerns Kennedy Civil Contracting Pty Ltd (Admins Appt) v Richard Crookes Construction Pty Ltd [2023] NSWSC 99, in which the New South Wales Supreme Court determined that an insolvent company’s creditors could properly make a DOCA to maintain the right under security of payment legislation to recover amounts that would have been lost on entry into liquidation.

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