ARTICLE · 19 DECEMBER 2008

Are Liquidators Personally Liable For GST?

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Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886 is a recent test case in which a liquidator challenged the ATO's position that liquidators are personally liable for GST from taxable supplies made after the wind up order.

AustraliaTax

Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886 is a recent test case in which a liquidator challenged the ATO's position that liquidators are personally liable for GST from taxable supplies made after the wind up order. Judgment was handed down on 12 December 2008.

Summary of orders made

The liquidator is not personally liable to the ATO for GST or any related general interest charge on the sale of the subject property (Lot 8).
PM Developments Pty Ltd (in liq) is liable for GST on the sale of Lot 8.
The GST on the sale of Lot 8 falls within the category of costs and expenses to be applied in accordance with and under s556(1)(a) of the Corporation Act.

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