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"Corporate Groups: The Intersection Between Corporate and Tax Law - Commissioner of Taxation v BHP Billiton Finance Ltd"   flag  2

(2010) 32 Sydney Law Review 723
Harris, Jason; Hargovan, Anil
Sydney Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax" (2018) 40 Sydney Law Review 255 Anderson, Helen Australia circa 2018 AustLII flag
"History and Counter-History: 25 Years of Writing for the High Court" (2015) 37 Sydney Law Review 569 Loughan, Arlie; McCrystal, Shae Australia circa 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s516, s588V
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s8.1, s243.20, s253.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation of the Commonwealth of Australia v BHP Billiton Finance Ltd; BHP Billiton Ltd; BHP Billiton Petroleum (North West Shelf) Pty Ltd; The Broken Hill Proprietary Co Pty Ltd and BHP Billiton Minerals Pty Ltd [2010] HCATrans 229 High Court of Australia Australia - Commonwealth 3 Sep 2010 AustLII flag 2
Ace Property Holdings Pty Ltd v Australian Postal Corporation [2010] QCA 55; [2011] 1 Qd R 504; [2010] Q Conv R 54-730; [2010] ANZ Conv R 10-019 Supreme Court of Queensland - Court of Appeal Australia - Queensland 19 Mar 2010 AustLII flag 35
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
(2010) 35 Delaware Journal of Corporate Law 342 (2010) 35 Delaware Journal of Corporate Law 342 Delaware Journal of Corporate Law United States circa 2010 HeinOnline / Westlaw flag 1
"Bonding Ltd Liability" (2010) 51 William and Mary Law Review 1417 William and Mary Law Review United States circa 2010 flag 1
Ashwick (Qld) No 127 Pty Ltd v FCT [2009] FCA 1388; [2009] ATC 20-146 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 5
Commissioner of Taxation v Tasman Group Services Pty Ltd [2009] FCAFC 148; (2009) 180 FCR 128; 74 ATR 739; [2009] ATC 20-138 Federal Court of Australia Australia - Commonwealth 22 Oct 2009 AustLII flag 13
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 25
Premier Building and Consulting Pty Ltd (recs apptd) v Spotless Group Ltd [2007] VSC 377; (2007) 64 ACSR 114 Supreme Court of Victoria Australia - Victoria 5 Oct 2007 AustLII flag 26
McConnell Dowell Constructors (Aus) Pty Ltd v Gas Transmission Services WA (Operations) Pty Ltd [2007] VSC 301 Supreme Court of Victoria Australia - Victoria 24 Aug 2007 AustLII flag 2
"Piercing the corporate veil on sham transactions and companies" (2006) 24 Company and Securities Law Journal 436 Company and Securities Law Journal Australia circa 2006 Legal Online flag 1
"Co law and securities" (2006) 34 Australian Business Law Review 304 Australian Business Law Review Australia circa 2006 Legal Online flag 1
ACN 007 528 207 Pty Ltd (in liq) v Bird Cameron (R) [2005] SASC 204; (2005) 91 SASR 570; (2005) 54 ACSR 505 Supreme Court of South Australia Australia - South Australia 8 Jun 2005 AustLII flag 11
"The Transformation Of Modern Corporation Law: The Law Of Corporate Groups" (2005) 37 Connecticut Law Review 605 Connecticut Law Review United States circa 2005 HeinOnline / LexisNexis flag 4
"The Relevance of Control in Establishing an Implied Agency Relationship between a Co and Its Owners" (2005) 23 Company and Securities Law Journal 459 Company and Securities Law Journal Australia circa 2005 Legal Online flag 2
"Piercing The Veil: Is The Common Law The Problem?" (2005) 37 Connecticut Law Review 619 Connecticut Law Review United States circa 2005 HeinOnline / LexisNexis flag 2
Idoport Pty Ltd v National Australia Bank Ltd [2004] NSWSC 695 Supreme Court of New South Wales Australia - New South Wales 13 Aug 2004 AustLII flag 17
"Impact of the Consolidation Regime on Project Finance in Australia, The" (2004) 23 Australian Resources & Energy Law Journal 246 Australian Resources & Energy Law Journal Australia circa 2004 HeinOnline flag 1
"Lifting the corporate veil on the basis of an implied agency: a re-evaluation of Smith, Stone and Knight" (2004) 23 Company and Securities Law Journal 7 Company and Securities Law Journal Australia circa 2004 Legal Online flag 4
NEAT Domestic Trading Pty Ltd v AWB Ltd [2003] HCA 35; (2003) 216 CLR 277; (2003) 198 ALR 179; (2003) 77 ALJR 1263; [2003] ATPR 41-940 High Court of Australia Australia - Commonwealth 19 Jun 2003 AustLII flag 195
"Abolishing Veil Piercing" (2001) 26 Journal of Corporation Law 479 Journal of Corporation Law United States circa 2001 HeinOnline / LexisNexis flag 9
"Corporate Groups in Australia" (2001) 29 Australian Business Law Review 7 Australian Business Law Review Australia circa 2001 Legal Online flag 5
"Piercing the Corporate Veil in Australia" (2001) 19 Company and Securities Law Journal 250 Company and Securities Law Journal Australia circa 2001 Legal Online flag 23
"Holding Co Liability for the Debts of an Insolvent Subsidiary: A Law and Economics Perspective" (1994) 17 University of New South Wales Law Journal 520 University of New South Wales Law Journal Australia circa 1994 AustLII flag 6
Commissioner of Taxation v Bivona Pty Ltd [1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag 24
Adams v Cape Industries PLC [1990] Ch 433; [1991] 1 All ER 929; [1990] BCLC 479; [1990] BCC 786; [1990] 2 WLR 657 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 285
Briggs v James Hardie & Co Pty Ltd (1989) 16 NSWLR 549; (1989) 7 ACLC 841 Australia - New South Wales circa 1989 LexisNexis AU flag 121
Dennis Willcox Pty Ltd v FCT [1988] FCA 123; (1988) 79 ALR 267; (1988) 19 ATR 1122; 14 ACLR 156 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 169
"Ltd Liability and Corporate Groups" (1986) 11 Journal of Corporation Law 573 Journal of Corporation Law United States circa 1986 HeinOnline / LexisNexis flag 10
Industrial Equity Ltd v Blackburn [1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89 High Court of Australia Australia - Commonwealth 15 Nov 1977 AustLII flag 133
Walker v Wimborne [1976] HCA 7; (1976) 137 CLR 1; (1976) 50 ALJR 446; 3 ACLR 529 High Court of Australia Australia - Commonwealth 3 Mar 1976 AustLII flag 305
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Hobart Bridge Co Ltd v FCT [1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225 High Court of Australia Australia - Commonwealth 22 Jun 1951 AustLII flag 58
Smith, Stone & Knight Ltd v Birmingham Corporation [1939] 4 All ER 116; 104 JP 31 United Kingdom circa 1939 LexisNexis flag 96
Salomon v A Salomon & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1

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