The decision in Commissioner of State Revenue v McCabe (No 2) [2024] FCA 662 (McCabe) serves as an important reminder that commercial morality is to be considered as a factor under the “public interest”, rather than a separate consideration relevant to termination of a DOCA under s 445D of the Corporations Act 2001 (Cth). In McCabe, the Commissioner’s s 445D challenge to the DOCA was entirely unsuccessful.
Background
Various companies were incorporated over time, with operations linked to the Comlek business since at least January 2007. By July 2013, three companies (the Deregistered Entities) owed $748,867.10 in payroll tax but were deregistered without filing returns. Another group within the Comlek business, the Island Entities,…