LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

v Deputy Commission of Taxation   flag  43

[2014] FCAFC 57; (2014) 223 FCR 8; (2014) 311 ALR 167; (2014) 100 ACSR 287; (2014) 142 ALD 451; 9 BFRA 276; 32 ACLC 14-028
Federal Court of Australia
Australia - Commonwealth
14th May, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
York, in the matter of Exactech, Inc (No 2) [2025] FCA 73 Federal Court of Australia Australia - Commonwealth 6 Feb 2025 AustLII flag
PricewaterhouseCoopers Inc in its capacity as foreign representative of IE CA 3 Holdings Ltd v IE CA 3 Holdings Ltd [2024] FCA 1208 Federal Court of Australia Australia - Commonwealth 18 Oct 2024 AustLII flag 2
Citicorp International Ltd v Tsinghua Unigroup Co , Ltd [2023] HKCFI 1572 Hong Kong Court of First Instance Hong Kong 15 Jun 2023 HKLII flag
Borrelli (Liquidator) v Orthogonal Trading Ltd (in liq) (a Co registered in the British Virgin Islands) [2023] FCA 393 Federal Court of Australia Australia - Commonwealth 21 Apr 2023 AustLII flag 1
Multiplex (No 3) [2022] FCA 1280; (2022) 410 ALR 531 Federal Court of Australia Australia - Commonwealth 2 Nov 2022 AustLII flag 9
Bradley, in the matter of Astora Women ’ s Health, LLC v Astora Women ’ s Health, LLC (No 2) [2022] FCA 1268 Federal Court of Australia Australia - Commonwealth 26 Oct 2022 AustLII flag 4
Philipsen v Astora Women ’ s Health, LLC [2022] FCA 1196 Federal Court of Australia Australia - Commonwealth 28 Sep 2022 AustLII flag 2
BHP Group Ltd v Impiombato [2022] HCATrans 124 High Court of Australia Australia - Commonwealth 9 Aug 2022 AustLII flag
Re Samgris Resources Pty Ltd (in liquidation) [2022] QSC 126 Supreme Court of Queensland Australia - Queensland 17 Jun 2022 AustLII flag 2
Annesley v Annesley [2022] FedCFamC2G 435 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 2 Jun 2022 AustLII flag 2
Kellow, in the matter of Advanced Building & Construction Ltd (in liq) v Advanced Building & Construction Ltd (in liq) (No 2) [2022] FCA 781 Federal Court of Australia Australia - Commonwealth 19 Apr 2022 AustLII flag 5
Morton as Liquidator of MJ Woodman Electrical Contractors Pty Ltd v Metal Manufactures Pty Ltd [2021] FCAFC 228; (2021) 402 ALR 387 Federal Court of Australia Australia - Commonwealth 16 Dec 2021 AustLII flag 5
Didyasarin v Thai Airways International Public Co Ltd (No 3) [2021] FCA 1092 Federal Court of Australia Australia - Commonwealth 23 Aug 2021 AustLII flag
Re Courtenay House Capital Trading Group Pty Ltd (in liq) [2021] NSWSC 256 Supreme Court of New South Wales Australia - New South Wales 19 Mar 2021 AustLII flag 6
Tucker v Mongbwalu Goldfields Investments Ltd [2021] FCA 135 Federal Court of Australia Australia - Commonwealth 24 Feb 2021 AustLII flag
Impiombato v BHP Group Ltd (No 2) [2020] FCA 1720 Federal Court of Australia Australia - Commonwealth 27 Nov 2020 AustLII flag 8
Senvion GmbH, in the matter of Senvion GmbH (No 3) [2020] FCA 1348 Federal Court of Australia Australia - Commonwealth 21 Sep 2020 AustLII flag
Bell Group NV (in liq); Ex Parte Trevor [No 3] [2020] WASC 322 Supreme Court of Western Australia Australia - Western Australia 7 Sep 2020 AustLII flag
Wong (Trustee), in the matter of Mackellar (Bankrupt) v Mackellar [2020] FCA 1151 Federal Court of Australia Australia - Commonwealth 12 Aug 2020 AustLII flag 9
Re Courtenay House Capital Trading Group Pty Ltd (in liq) [2020] NSWSC 780; (2020) 147 ACSR 1 Supreme Court of New South Wales Australia - New South Wales 23 Jun 2020 AustLII flag 10
Caron v Jahani (No 2) [2020] NSWCA 117; (2020) 382 ALR 158; (2020) 102 NSWLR 537 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 18 Jun 2020 AustLII flag 21
Senvion GmbH, in the matter of Senvion GmbH (No 2) [2019] FCA 1732; (2019) 140 ACSR 20 Federal Court of Australia Australia - Commonwealth 22 Oct 2019 AustLII flag 13
Carter Holt Harvey Woodproducts Australia Pty Ltd v Commonwealth [2019] HCA 20; (2019) 268 CLR 524; (2019) 368 ALR 390; 93 ALJR 807 High Court of Australia Australia - Commonwealth 19 Jun 2019 AustLII flag 211
Re OJSC International Bank of Azerbaijan [2018] EWCA Civ 2802 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 2018 BAILII flag 7
King (Trustee), in the matter of Zetta Jet Pte Ltd v Linkage Access Ltd [2018] FCA 1979 Federal Court of Australia Australia - Commonwealth 11 Dec 2018 AustLII flag 3
Lane v Deputy Commissioner of Taxation [2017] FCA 953; (2017) 253 FCR 46 Federal Court of Australia Australia - Commonwealth 18 Aug 2017 AustLII flag 24
Tai-Soo Suk v Hanjin Shipping Co Ltd [2016] FCA 1404 Federal Court of Australia Australia - Commonwealth 23 Nov 2016 AustLII flag 14
Legend International Holdings Inc (as debtor in possession of the assets of Legend International Holdings Inc) v Legend International Holdings Inc [2016] VSC 308; (2016) 52 VR 1 Supreme Court of Victoria Australia - Victoria 2 Jun 2016 AustLII flag 6
Hur v Samsun Logix Corporation [2015] FCA 1154; (2015) 238 FCR 483; (2015) 109 ACSR 137 Federal Court of Australia Australia - Commonwealth 24 Sep 2015 AustLII flag 7
Kim v Daebo International Shipping Co Ltd [2015] FCA 684; (2015) 232 FCR 275 Federal Court of Australia Australia - Commonwealth 8 May 2015 AustLII flag 6
Erste Group Bank AG, London Branch v JSC, Red October [2015] EWCA Civ 379 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Apr 2015 BAILII flag 46
Wild (Foreign Representative) v Coin Co International PLC (Administrators Appointed); In the Matter of Coin Co International PLC (Administrators Appointed) [2015] FCA 354 Federal Court of Australia Australia - Commonwealth 16 Apr 2015 AustLII flag 2
Stichting Shell Pensioenfonds v Krys [2014] UKPC 41; [2015] AC 616; [2015] 2 WLR 289 Privy Council United Kingdom 26 Nov 2014 BAILII flag 42
Kapila, in the matter of Edelsten [2014] FCA 1112; (2014) 320 ALR 506 Federal Court of Australia Australia - Commonwealth 10 Oct 2014 AustLII flag 29

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Intersection of Companies and Trusts" (2020) 43 Melbourne University Law Review 1128 Allsop, James Australia circa 2020 AustLII flag 1
"The intersection of companies and trusts" (FCA) [2019] FedJSchol 10 Allsop, Justice James Australia circa 2019 AustLII flag
"50 Years Of Uncitral: What's Next?" [2018] NSWBarAssocNews 72 Castle, Tim D Australia circa 2018 AustLII flag
"Commercial issues in private international law" (FCA) [2017] FedJSchol 3 Rares, Justice Steven Australia circa 2017 AustLII flag
"'Australia's Role in UNCITRAL, specifically its implementation of UNCITRAL conventions and model laws' Speech delivered to the 2016 UQ Trade Law Forum, Brisbane (QSC)" [2016] QldJSchol 26 Douglas, The Honourable James Australia - Queensland circa 2016 AustLII flag
"Consistency and conflict - cross-border insolvency" (FCA) [2015] FedJSchol 14 Rares, Justice Steven Australia circa 2015 AustLII flag
"Comity and commerce" (FCA) [2015] FedJSchol 27 Allsop, Justice James Australia circa 2015 AustLII flag 1
"Australia and the International Insolvency Paradigm" (2015) 37 Sydney Law Review 389 McCormack, Gerard; Hargovan, Anil Australia circa 2015 AustLII flag 1
"Competition, fairness and the courts" (FCA) [2014] FedJSchol 10 Rares, Justice Steven Australia circa 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Cross-Border Insolvency Bill 2008 (Cth)
Bankruptcy Act 1966 (Cth) s5
Corporations Act 2001 (Cth) s9, s16, s105, s441D, s468, s471B, s583, s601, s601CL
Cross-Border Insolvency Act 2008 (Cth)
Income Tax Assessment Act 1936 (Cth) s167
Taxation Administration Act, 1953 (Cth) s16
Federal Court Rules 2011 (Cth) s39.32
Taxation Debts (Abolition of Crown Priority) Act 1980 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ackers v Saad Investments Co Ltd [2013] FCA 738 Federal Court of Australia Australia - Commonwealth 30 Jul 2013 AustLII flag 5
Rubin v Eurofinance SA [2012] UKSC 46; [2013] 1 AC 236; [2013] BCC 1; [2012] All ER (D) 258 United Kingdom Supreme Court United Kingdom 24 Oct 2012 BAILII flag 97
Bruton Holdings Pty Ltd (in liq) v Commissioner of Taxation [2009] HCA 32; (2009) 239 CLR 346; (2009) 258 ALR 612; (2009) 72 ATR 856; (2009) 73 ACSR 241; (2009) 83 ALJR 1034 High Court of Australia Australia - Commonwealth 26 Aug 2009 AustLII flag 74
In re Atlas Shipping A/S 404 BR 726; [2009] AMC 1150 United States circa 2009 Westlaw flag 9
HIH Casualty and General Insurance Ltd, Re; McGrath v Riddell [2008] UKHL 21; [2008] 3 All ER 869; [2008] 1 WLR 852; [2008] BPIR 581; [2008] BCC 349; [2008] All ER (D) 116 House of Lords United Kingdom 9 Apr 2008 BAILII flag 68
NBGM v Minister for Immigration and Multicultural and Indigenous Affairs [2006] FCAFC 60; (2006) 150 FCR 522; 228 ALR 623; 90 ALD 493 Federal Court of Australia Australia - Commonwealth 12 May 2006 AustLII flag 57
Povey v Qantas Airways Ltd [2005] HCA 33; (2005) 223 CLR 189; (2005) 216 ALR 427; (2005) 79 ALJR 1215; [2005] Aust Torts Reports 81-802 High Court of Australia Australia - Commonwealth 23 Jun 2005 AustLII flag 96
Re HIH Casualty and General Insurance Ltd [2005] NSWSC 240; (2005) 190 FLR 398; (2005) 215 ALR 562; 53 ACSR 12; 13 ANZ Insurance Cases 61-651; 23 ACLC 756 Supreme Court of New South Wales Australia - New South Wales 29 Mar 2005 AustLII flag 33
El Greco (Australia) Pty Ltd v Mediterranean Shipping Co SA [2004] FCAFC 202; (2004) 140 FCR 296; (2004) 140 FLR 296; 209 ALR 448 Federal Court of Australia Australia - Commonwealth 10 Aug 2004 AustLII flag 15
Cleaver v Delta American Reinsurance Co (in liq) [2001] UKPC 6; [2001] 2 AC 328; [2001] 1 BCLC 482; [2002] Lloyds Rep IR 167; [2001] BPIR 438; [2001] 2 WLR 1202 Privy Council United Kingdom 1 Feb 2001 BAILII flag 11
Debis Financial Services (Aust) Pty Ltd v Allied Bellambi Collieries Pty Ltd [1999] NSWSC 935; (1999) 17 ACLC 1636 Supreme Court of New South Wales Australia - New South Wales 10 Sep 1999 AustLII flag 5
Re Bank of Credit and Commerce International SA (No 10) [1997] Ch 213 Court of Chancery United Kingdom circa 1997 LexisNexis / Westlaw flag 36
Re National Employers' Mutual General Insurance Association Ltd (in liq) (1995) 15 ACSR 624 Australia circa 1995 LexisNexis AU flag 6
"Hotchpot and other tasty morsels in international insolvency" (1995) 3 Insolvency Law Journal 149 Insolvency Law Journal Australia circa 1995 Legal Online flag 1
Owners of Shin Kobe Maru v Empire Shipping Co Inc [1994] HCA 54; 125 ALR 1; 68 ALJR 907; 181 CLR 404 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 187
Immer (No 145) Pty Ltd v Uniting Church in Australia Property Trust (NSW) [1993] HCA 27; (1993) 182 CLR 26; (1993) 112 ALR 609; 67 ALJR 537 High Court of Australia Australia - Commonwealth 12 May 1993 AustLII flag 205
International Tin Council, Re [1987] Ch 419; [1987] 1 All ER 890; [1987] 2 WLR 1229 Court of Chancery United Kingdom circa 1987 LexisNexis / Westlaw flag 41
Green v Bestobell Industries Pty Ltd [1982] WAR 1; (1982) 1 ACLC 1; 8 ACLR 375 Australia - Western Australia circa 1982 LexisNexis AU flag 108
Modern Terminals (Berth 5) Ltd v States Steamship Co [1979] HKLR 512 Hong Kong circa 1979 Westlaw flag 15
Fiske v Sterling Investment Co Pty Ltd (1977) 3 ACLR 158 Australia circa 1977 LexisNexis AU flag 4
Miliangos v George Frank (Textiles) Ltd [1976] AC 443; [1975] 3 All ER 801; [1975] 3 WLR 758 United Kingdom circa 1975 LexisNexis / Westlaw flag 308
(1969) 1115 Unts 331 (1969) 1115 UNTS 331 International circa 1969 flag 4
Re Standard Insurance Co Ltd [1968] Qd R 118 Australia - Queensland circa 1968 LexisNexis AU flag 7
Motor Terms Co Pty Ltd v Liberty Insurance Ltd [1967] HCA 9; (1967) 116 CLR 177; [1967] ALR 465; 40 ALJR 516 High Court of Australia Australia - Commonwealth 21 Apr 1967 AustLII flag 87
Union Theatres Ltd, In re [1933] WALawRp 11; (1933) 35 WALR 89 Australia - Western Australia 31 Jul 1933 AustLII flag 5
Vocalion (Foreign) Ltd [1932] 2 Ch 196 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 21
Primary Producers Bank of Australia Ltd v Hughes [1931] NSWStRp 50; (1931) 32 SR (NSW) 14; 48 WN (NSW) 240 Supreme Court of New South Wales Australia - New South Wales 23 Oct 1931 AustLII flag 4
Australian Federal Life and General Assurance Co Ltd (In Liquidation), In re [1931] ArgusLawRp 66; [1931] VicLawRp 44; [1931] VLR 317; (1931) 37 ALR 291 Argus Law Reports Australia - Victoria 10 Sep 1931 AustLII flag 5
Commonwealth Agricultural Service Engineers Ltd, In re [1928] SAStRp 52; [1928] SASR 342 Australia - South Australia 25 Aug 1928 AustLII flag 15
Tabacos v Collector 275 US 87; 72 L Ed 177; 48 SCt 100 United States Supreme Court United States 21 Nov 1927 WorldLII flag 40
Sedgwick Collins and Co v Rossia Insurance Co [1926] 1 KB 1; [1927] AC 95 United Kingdom circa 1926 LexisNexis / Westlaw flag 16
Australian Midas Gold Estates Ltd, Re [1916] ArgusLawRp 61; [1916] VicLawRp 49; [1916] VLR 526; 22 ALR 307; 38 ALT 37 Argus Law Reports Australia 6 Jul 1916 AustLII flag 3
Galbraith v Grimshaw [1910] UKLawRpAC 33; [1910] AC 508; [1908-10] All ER 561 United Kingdom 23 Jun 1910 CommonLII flag 49
New Zealand Loan and Mercantile Agency Co v Morrison [1897] UKLawRpAC 59; [1898] AC 349 United Kingdom 15 Dec 1897 CommonLII flag 19
Re English, Scottish and Australian Chartered Bank [1893] UKLawRpCh 112; [1893] 3 Ch 385 Court of Chancery United Kingdom 13 Jul 1893 CommonLII flag 131
Hardy v Fothergill [1888] UKLawRpAC 32; (1888) 13 AC 351; [1886-90] All ER 597; 58 LJQB 44 United Kingdom 12 Jun 1888 CommonLII flag 32
Re Oriental Bank Corporation [1884] VicLawRp 75; 10 VLR (E) 154 Australia - Victoria 17 Jul 1884 AustLII flag 11
Re Matheson Brothers Ltd [1884] UKLawRpCh 149; (1884) 27 Ch D 225 Court of Chancery United Kingdom 13 Jun 1884 CommonLII flag 25
Banco de Portugal v Waddell (1880) 5 AC 161 United Kingdom circa 1880 LexisNexis / Westlaw flag 10
Ex parte Robertson, In re Morton [1875] UKLawRpEq 110; (1875) LR 20 Eq 733 United Kingdom 7 Jun 1875 CommonLII flag 12
Ex parte James [1874] UKLawRpCh 88; (1874) LR 9 Ch 609; [1874-80] All ER 388; (1874) 9 LRCh App 609; (1874) 30 LT 773; (1874) 22 WR 937 United Kingdom 10 Jul 1874 CommonLII flag 193
In re Oriental Inland Steam Co [1874] UKLawRpCh 80; (1874) 9 LRCh App 557 United Kingdom 1 Jul 1874 CommonLII flag 48
Re Oriental Inland Steam Co (1874) 30 LT 317 United Kingdom circa 1874 flag 2
Wilson, Ex parte; In re Douglas [1872] UKLawRpCh 45; (1872) LR 7 LRCh App 490 United Kingdom 18 Apr 1872 CommonLII flag 4
Melbourn, Ex parte; In re Melbourn [1870] UKLawRpCh 108; (1870-1871) LR 6 LRCh App 64 United Kingdom 11 Nov 1870 CommonLII flag 2
Bank of Queensland Ltd, In re (1867) 1 QSCR 159 Australia - Queensland circa 1867 flag 1
Selkrig (Trustee for Creditors of Fairholmes),-Appellant; Davies and Salt (Assignees under a Commission v Garbett, a Bankrupt),-Respondents [1814] EngR 305; 3 ER 848; (1814) 2 Dowl 230; 2 Rose 291 United Kingdom circa 1814 CommonLII flag 10
Thomas Phillips, Nathaniel John Phillips, Robert Phillips, and William Crammond, v Hunter , Assignees of Blanchard and Lewis, Bankrupts, in the Exchequer Chamber, in Error [1795] EngR 4056; 2 HBl 402; 126 ER 618 Court of Common Pleas United Kingdom circa 1795 CommonLII flag 12
Smith v Mills [1584] EngR 15; 76 ER 441; (1584) 2 Co Rep 25 King's Bench United Kingdom circa 1584 CommonLII flag 5
In Re Gold & Honey Ltd 410 BR 357 United States flag 2
70 CBR 9 70 CBR 9 Canada flag 1
Sack v Lord Aldenham 7 Tas LR 84 Australia - Tasmania 21 Jul 1911 AustLII flag 2
Harris, Goodwin & Co, Re 7 QLJ (NC) 94 Australia - Queensland flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback