From mdl.com.au: ‘Section 459H provides a safeguard for companies facing potentially unfair or invalid statutory demands, while the affidavit in support serves as the essential tool for raising and substantiating any challenges.’

The importance of a properly supported affidavit in challenging statutory demands under the Corporations Act, is demonstrated in the case BRC Group v Watagan Park, where the court rejected an appeal due to insufficient evidence in the affidavit.