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Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)   flag  28

[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228
High Court of Australia
Australia - Commonwealth
10th December, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Orr v Cobar Management Pty Ltd [2020] NSWCCA 220; (2020) 383 ALR 352; (2020) 103 NSWLR 36 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 28 Aug 2020 AustLII flag 100
Bell Group NV (in liq) v Western Australia [2016] HCA 21; (2016) 260 CLR 500; (2016) 331 ALR 408; (2016) 90 ALJR 655 High Court of Australia Australia - Commonwealth 16 May 2016 AustLII flag 43
Deputy Commissioner of Taxation v Shi [2021] HCA 22; (2021) 273 CLR 235; (2021) 392 ALR 1; (2021) 95 ALJR 634; 113 ATR 429 High Court of Australia Australia - Commonwealth 4 Aug 2021 AustLII flag 40
DPP Reference No 1 of 2019 [2021] HCA 26; (2021) 274 CLR 177; (2021) 392 ALR 413; (2021) 95 ALJR 741 High Court of Australia Australia - Commonwealth 1 Sep 2021 AustLII flag 19
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Minister for Immigration and Border Protection v ARJ17 [2017] FCAFC 125; (2017) 250 FCR 474; (2017) 347 ALR 477 Federal Court of Australia Australia - Commonwealth 17 Aug 2017 AustLII flag 8
ARJ17 v Minister for Immigration and Border Protection [2017] FCA 263 Federal Court of Australia Australia - Commonwealth 17 Mar 2017 AustLII flag 8
Corbiere v Dulley [2016] QSC 134 Supreme Court of Queensland Australia - Queensland 13 Jun 2016 AustLII flag 7
EPA v Australian Sawmilling Co Pty Ltd (in liq) [2020] VSC 550 Supreme Court of Victoria Australia - Victoria 2 Sep 2020 AustLII flag 6
Ryan v Zekas [2020] WASC 124 Supreme Court of Western Australia Australia - Western Australia 16 Jun 2020 AustLII flag 6
Ludwig v Jeffrey [2019] NSWSC 1550 Supreme Court of New South Wales Australia - New South Wales 8 Nov 2019 AustLII flag 6
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Gladstone Ports Corporation Ltd v Murphy Operator Pty Ltd [2024] QCA 74 Supreme Court of Queensland - Court of Appeal Australia - Queensland 7 May 2024 AustLII flag 3
Taphouse Investments Pty Ltd v Independent Liquor and Gaming Authority [2024] NSWSC 240 Supreme Court of New South Wales Australia - New South Wales 13 Mar 2024 AustLII flag 3
Douglas v Commissioner of Taxation [2020] AATA 494 Administrative Appeals Tribunal Australia 13 Mar 2020 AustLII flag 3
Jackson v Arawak Holdings Pty Ltd [2016] QSC 133 Supreme Court of Queensland Australia - Queensland 14 Jun 2016 AustLII flag 3
Metcash Trading Ltd T/A Metcash v United Workers' Union [2024] FWCFB 410 Fair Work Commission Australia 29 Oct 2024 AustLII flag 2
Authority [2021] VSCA 294; (2021) 64 VR 523 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 Oct 2021 AustLII flag 2
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 2) [2017] ACTSC 303; 325 FLR 419 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 17 Oct 2017 AustLII flag 2
Woodings, re Bell Group Ltd (No 2) [2016] FCA 1126 Federal Court of Australia Australia - Commonwealth 14 Sep 2016 AustLII flag 2
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164 Federal Court of Australia Australia - Commonwealth 13 Oct 2017 AustLII flag 1
Bell Group N v (In Liquidation) v Western Australia; WA Glendinning & Associates Pty Ltd v Western Australia; Maranoa Transport Pty Ltd (in Liq) v Western Australia [2016] HCATrans 78 High Court of Australia Australia - Commonwealth 5 Apr 2016 AustLII flag 1
Lanning v Commissioner of Taxation [2024] FCA 720 Federal Court of Australia Australia - Commonwealth 4 Jul 2024 AustLII flag
Came and Commissioner of Taxation (Taxation) [2023] AATA 3951 Administrative Appeals Tribunal Australia 28 Nov 2023 AustLII flag
TD 2021/5 - Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936 [2021] ATOTD 5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TD 2021/5 - Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936 [2021] ATOTD TD2021/5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The High Court on Constitutional Law: The 2015 Statistics" (2016) 39 University of New South Wales Law Journal 1161 Andrew Lynch and George Williams Australia circa 2016 AustLII flag 7
"The High Court On Constitutional Law: The 2015 Statistics" [2016] UNSWLRS 72 Lynch, Andrew; Williams, George Australia circa 2016 AustLII flag

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s58
Corporations Act 2001 (Cth) s5A, s9, s439C, s474, s477, s493, s499, s501, s506, s513B, s513C, s553, s555, s556, s558, s1337B
Income Tax Assessment Act 1936 (Cth) s6, s52, s52A, s95AAA, s96, s97, s98, s99, s99A, s166, s166A, s168, s169, s204, s254, s255
Income Tax Assessment Act 1997 (Cth) s1.2, s3.5, s10.5, s25.5
Judiciary Act 1903 (Cth) s39B, s254
Taxation Administration Act 1953 (Cth) s14ZZ, s471A
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Taxation Laws Amendment Act (No 5) 1989 (Cth) s30
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth)
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)
NSW Act (NSW) s18, s19, s20, s52
The Real and Personal Estates Duties Act 1880 (Tas)
Income Tax Act 1895 (Vic)
Land and Income Tax Assessment Act 1907 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Grainger & Son v Gough [1896] AC 325 United Kingdom circa 1896 LexisNexis / Westlaw flag 35
Howey v FCT [1930] HCA 45; (1930) 44 CLR 289; 37 ALR 7; (1930) 1 ATD 139 High Court of Australia Australia - Commonwealth 8 Dec 1930 AustLII flag 23
Martin v Lowry; Martin v Commissioners of Inland Revenue [1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297 United Kingdom circa 1926 LexisNexis / Westlaw flag 23
Cain v Whyte [1932] HCA 6; (1933) 48 CLR 639 High Court of Australia Australia - Commonwealth 15 Apr 1932 AustLII flag 20
DPP Reference No 1 of 2019 [2021] HCA 26; (2021) 274 CLR 177; (2021) 392 ALR 413; (2021) 95 ALJR 741 High Court of Australia Australia - Commonwealth 1 Sep 2021 AustLII flag 19
Drummond v Collins [1915] AC 1011; 6 Tax Cas 525; 31 TLR 482 United Kingdom circa 1915 LexisNexis / Westlaw flag 19
Australian Securities and Investments Commission v Lanepoint Enterprises Pty Ltd [2006] FCA 1493; (2006) 64 ATR 524 Federal Court of Australia Australia - Commonwealth 10 Nov 2006 AustLII flag 18
Joshua Bros Pty Ltd v FCT [1923] HCA 3; (1923) 31 CLR 490; 29 ALR 73 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 16
Williams v Linger [1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367 House of Lords United Kingdom 17 May 1920 BAILII flag 12
Webb v Syme [1910] HCA 32; (1910) 10 CLR 482; 17 ALR 18 High Court of Australia Australia - Commonwealth 18 Jun 1910 AustLII flag 12
Benedict v Olde; in the matter of ATS (Asia Pacific) Pty Ltd [2011] FCA 1008 Federal Court of Australia Australia - Commonwealth 9 Aug 2011 AustLII flag 11
Syme v Commissioner of Taxes [1914] UKLawRpAC 42; [1914] AC 1013 United Kingdom 28 Jul 1914 CommonLII flag 11
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
Minister for Immigration and Border Protection v ARJ17 [2017] FCAFC 125; (2017) 250 FCR 474; (2017) 347 ALR 477 Federal Court of Australia Australia - Commonwealth 17 Aug 2017 AustLII flag 8
ARJ17 v Minister for Immigration and Border Protection [2017] FCA 263 Federal Court of Australia Australia - Commonwealth 17 Mar 2017 AustLII flag 8
Corbiere v Dulley [2016] QSC 134 Supreme Court of Queensland Australia - Queensland 13 Jun 2016 AustLII flag 7
"The High Court on Constitutional Law: The 2015 Statistics" (2016) 39 University of New South Wales Law Journal 1161 Andrew Lynch and George Williams Australia circa 2016 AustLII flag 7
Tarn v Scanlan [1928] AC 34 United Kingdom circa 1928 LexisNexis / Westlaw flag 7
EPA v Australian Sawmilling Co Pty Ltd (in liq) [2020] VSC 550 Supreme Court of Victoria Australia - Victoria 2 Sep 2020 AustLII flag 6
Ryan v Zekas [2020] WASC 124 Supreme Court of Western Australia Australia - Western Australia 16 Jun 2020 AustLII flag 6
Ludwig v Jeffrey [2019] NSWSC 1550 Supreme Court of New South Wales Australia - New South Wales 8 Nov 2019 AustLII flag 6
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Syme v Commissioner of Taxes (Vic) [1914] UKPCHCA 6; (1914) 18 CLR 519 Privy Council Australia 28 Jul 1914 AustLII flag 6
Williams v Singer [1919] 2 KB 108 United Kingdom circa 1919 LexisNexis / Westlaw flag 5
FCT v Resource Capital Fund IV LP [2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816 Federal Court of Australia Australia - Commonwealth 22 Oct 2013 AustLII flag 4
Lym International Pty Ltd v Westpac Banking Corporation [2011] NSWSC 927 Supreme Court of New South Wales Australia - New South Wales 6 Jun 2011 AustLII flag 4
Fermanis v Cheshire Holdings Pty Ltd (1990) 1 WAR 373; (1990) 20 ATR 1862 Australia - Western Australia circa 1990 LexisNexis AU flag 4
Gladstone Ports Corporation Ltd v Murphy Operator Pty Ltd [2024] QCA 74 Supreme Court of Queensland - Court of Appeal Australia - Queensland 7 May 2024 AustLII flag 3
Taphouse Investments Pty Ltd v Independent Liquor and Gaming Authority [2024] NSWSC 240 Supreme Court of New South Wales Australia - New South Wales 13 Mar 2024 AustLII flag 3
Douglas v Commissioner of Taxation [2020] AATA 494 Administrative Appeals Tribunal Australia 13 Mar 2020 AustLII flag 3
Jackson v Arawak Holdings Pty Ltd [2016] QSC 133 Supreme Court of Queensland Australia - Queensland 14 Jun 2016 AustLII flag 3
Deputy Commissioner of Taxation v Barkworth Olives Management Ltd [2011] 1 Qd R 326 Australia - Queensland circa 2011 LexisNexis AU flag 3
Metcash Trading Ltd T/A Metcash v United Workers' Union [2024] FWCFB 410 Fair Work Commission Australia 29 Oct 2024 AustLII flag 2
Authority [2021] VSCA 294; (2021) 64 VR 523 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 Oct 2021 AustLII flag 2
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue (No 2) [2017] ACTSC 303; 325 FLR 419 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 17 Oct 2017 AustLII flag 2
Woodings, re Bell Group Ltd (No 2) [2016] FCA 1126 Federal Court of Australia Australia - Commonwealth 14 Sep 2016 AustLII flag 2
[2015] Hcatrans 082 [2015] HCATrans 082 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq) [2014] FCAFC 133; (2014) 226 FCR 263 Federal Court of Australia Australia - Commonwealth 8 Oct 2014 AustLII flag 2
Brooke v Inland Revenue Commissioners (1917) 1 KB 61 United Kingdom circa 1917 LexisNexis / Westlaw flag 2
R v Newmarket Income Tax Commissioners; Ex parte Huxley [1916] 1 KB 788 United Kingdom circa 1916 LexisNexis / Westlaw flag 2
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164 Federal Court of Australia Australia - Commonwealth 13 Oct 2017 AustLII flag 1
Bell Group N v (In Liquidation) v Western Australia; WA Glendinning & Associates Pty Ltd v Western Australia; Maranoa Transport Pty Ltd (in Liq) v Western Australia [2016] HCATrans 78 High Court of Australia Australia - Commonwealth 5 Apr 2016 AustLII flag 1
Australian Building Systems Pty Ltd (ACN 094 238 678) (in liq) v Commissioner of Taxation (2014) 97 ACSR 614 Australia circa 2014 LexisNexis AU flag 1
(1932) 47 CLR 354 (1932) 47 CLR 354 Australia - Commonwealth circa 1932 Legal Online / Westlaw flag 1
Whitney v IRC [1925] UKHL TC_10_88; [1924] 2 KB 602 House of Lords United Kingdom 6 Nov 1925 BAILII flag 1
Re Willis [1907] NSWStRp 40; (1907) 7 SR (NSW) 435; 24 WN (NSW) 82 Supreme Court of New South Wales Australia - New South Wales 15 May 1907 AustLII flag 1
Miller v Simpson [1903] NSWStRp 81; (1903) 3 SR (NSW) 386; 20 WN (NSW) 166 Supreme Court of New South Wales Australia - New South Wales 21 Aug 1903 AustLII flag 1
In the Matter of The "Income Tax Acts 1895 and 1896" [1897] VicLawRp 33; (1897) 22 VLR 539 Australia - Victoria 27 Apr 1897 AustLII flag 1
Lanning v Commissioner of Taxation [2024] FCA 720 Federal Court of Australia Australia - Commonwealth 4 Jul 2024 AustLII flag
Came and Commissioner of Taxation (Taxation) [2023] AATA 3951 Administrative Appeals Tribunal Australia 28 Nov 2023 AustLII flag
TD 2021/5 - Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936 [2021] ATOTD TD2021/5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TD 2021/5 - Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936 [2021] ATOTD 5 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
"The High Court On Constitutional Law: The 2015 Statistics" [2016] UNSWLRS 72 Lynch, Andrew; Williams, George Australia circa 2016 AustLII flag

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