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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)     28

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Metcash Trading Ltd T/A Metcash v United Workers' Union	[2024] FWCFB 410	Fair Work Commission	Australia	29 Oct 2024	AustLII		2
Came and Commissioner of Taxation (Taxation)	[2023] AATA 3951	Administrative Appeals Tribunal	Australia	28 Nov 2023	AustLII
Douglas v Commissioner of Taxation	[2020] AATA 494	Administrative Appeals Tribunal	Australia	13 Mar 2020	AustLII		3
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		2
Lanning v Commissioner of Taxation	[2024] FCA 720	Federal Court of Australia	Australia - Commonwealth	4 Jul 2024	AustLII
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		19
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		40
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
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
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
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		6
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation	[2017] FCAFC 164	Federal Court of Australia	Australia - Commonwealth	13 Oct 2017	AustLII		1
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		8
ARJ17 v Minister for Immigration and Border Protection	[2017] FCA 263	Federal Court of Australia	Australia - Commonwealth	17 Mar 2017	AustLII		8
Woodings, re Bell Group Ltd (No 2)	[2016] FCA 1126	Federal Court of Australia	Australia - Commonwealth	14 Sep 2016	AustLII		2
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		43
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		1
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		3
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		100
Ludwig v Jeffrey	[2019] NSWSC 1550	Supreme Court of New South Wales	Australia - New South Wales	8 Nov 2019	AustLII		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		3
Jackson v Arawak Holdings Pty Ltd	[2016] QSC 133	Supreme Court of Queensland	Australia - Queensland	14 Jun 2016	AustLII		3
Corbiere v Dulley	[2016] QSC 134	Supreme Court of Queensland	Australia - Queensland	13 Jun 2016	AustLII		7
Authority	[2021] VSCA 294; (2021) 64 VR 523	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 Oct 2021	AustLII		2
EPA v Australian Sawmilling Co Pty Ltd (in liq)	[2020] VSC 550	Supreme Court of Victoria	Australia - Victoria	2 Sep 2020	AustLII		6
Ryan v Zekas	[2020] WASC 124	Supreme Court of Western Australia	Australia - Western Australia	16 Jun 2020	AustLII		6

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] UNSWLRS 72	Lynch, Andrew; Williams, George	Australia	circa 2016	AustLII
"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		7

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		74
FCT v Bruton Holdings Pty Ltd (in liq)	[2008] FCAFC 184; (2008) 173 FCR 472; [2008] ATC 20-073; 70 ATR 903	Federal Court of Australia	Australia - Commonwealth	1 Dec 2008	AustLII		38
Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority	[2008] HCA 5; (2008) 233 CLR 259; (2008) 242 ALR 383; (2008) 82 ALJR 489; (2008) 170 LGERA 345	High Court of Australia	Australia - Commonwealth	27 Feb 2008	AustLII		239
Bluebottle UK Ltd v Deputy Commissioner of Taxation	[2007] HCA 54; (2007) 232 CLR 598; (2007) 240 ALR 597; (2007) 64 ACSR 273; 67 ATR 1; (2007) 82 ALJR 127	High Court of Australia	Australia - Commonwealth	5 Dec 2007	AustLII		54
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		18
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII		121
Marshall v Director-General, Department of Transport	[2001] HCA 37; (2001) 205 CLR 603; (2001) 180 ALR 35; (2001) 75 ALJR 1218; (2001) 114 LGERA 389	High Court of Australia	Australia - Commonwealth	21 Jun 2001	AustLII		202
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5401
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII		291
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII		2607
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII		343
FCT v Prestige Motors Pty Ltd	[1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634	High Court of Australia	Australia - Commonwealth	7 Sep 1994	AustLII		60
Clyne v Deputy Commissioner of Taxation	[1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429	High Court of Australia	Australia - Commonwealth	7 Aug 1981	AustLII		233
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII		389
McGraw-Hinds (Aust) Pty Ltd v Smith	[1979] HCA 19; (1979) 144 CLR 633; (1979) 24 ALR 175; (1979) 53 ALJR 423	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		130
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		72
Batagol v FCT	[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207	High Court of Australia	Australia - Commonwealth	19 Nov 1963	AustLII		178
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		112
George v FCT	[1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		194
Vacuum Oil Co Pty Ltd v Wiltshire	[1945] HCA 37; (1945) 72 CLR 319; [1946] ALR 50; 14 ABC 79; (1945) 19 ALJR 380	High Court of Australia	Australia - Commonwealth	10 Dec 1945	AustLII		180
Cain v Whyte	[1932] HCA 6; (1933) 48 CLR 639	High Court of Australia	Australia - Commonwealth	15 Apr 1932	AustLII		20
(1932) 47 CLR 354	(1932) 47 CLR 354		Australia - Commonwealth	circa 1932	Legal Online / Westlaw		1
Colonial Mutual Life Assurance Society Ltd v Producers and Citizens Co-operative Assurance Co of Australia Ltd	[1931] HCA 53; (1931) 46 CLR 41; 38 ALR 73	High Court of Australia	Australia - Commonwealth	23 Dec 1931	AustLII		285
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		23
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		16
Mack v Commissioner of Stamp Duties (NSW)	[1920] HCA 76; (1920) 28 CLR 373; 27 ALR 146	High Court of Australia	Australia - Commonwealth	22 Nov 1920	AustLII		62
Webb v Syme	[1910] HCA 32; (1910) 10 CLR 482; 17 ALR 18	High Court of Australia	Australia - Commonwealth	18 Jun 1910	AustLII		12
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		3
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		100
Ludwig v Jeffrey	[2019] NSWSC 1550	Supreme Court of New South Wales	Australia - New South Wales	8 Nov 2019	AustLII		6
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		4
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		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		1
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		3
Jackson v Arawak Holdings Pty Ltd	[2016] QSC 133	Supreme Court of Queensland	Australia - Queensland	14 Jun 2016	AustLII		3
Corbiere v Dulley	[2016] QSC 134	Supreme Court of Queensland	Australia - Queensland	13 Jun 2016	AustLII		7
Deputy Commissioner of Taxation v Barkworth Olives Management Ltd	[2011] 1 Qd R 326		Australia - Queensland	circa 2011	LexisNexis AU		3
Authority	[2021] VSCA 294; (2021) 64 VR 523	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 Oct 2021	AustLII		2
EPA v Australian Sawmilling Co Pty Ltd (in liq)	[2020] VSC 550	Supreme Court of Victoria	Australia - Victoria	2 Sep 2020	AustLII		6
In the Matter of The "Income Tax Acts 1895 and 1896"	[1897] VicLawRp 33; (1897) 22 VLR 539		Australia - Victoria	27 Apr 1897	AustLII		1
Ryan v Zekas	[2020] WASC 124	Supreme Court of Western Australia	Australia - Western Australia	16 Jun 2020	AustLII		6
Fermanis v Cheshire Holdings Pty Ltd	(1990) 1 WAR 373; (1990) 20 ATR 1862		Australia - Western Australia	circa 1990	LexisNexis AU		4
Littlewoods Mail Order Stores Ltd v Inland Revenue Commissioners	[1963] AC 135		United Kingdom	circa 1963	LexisNexis / Westlaw		45
Tarn v Scanlan	[1928] AC 34		United Kingdom	circa 1928	LexisNexis / Westlaw		7
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		23
Whitney v IRC	[1925] UKHL TC_10_88; [1924] 2 KB 602	House of Lords	United Kingdom	6 Nov 1925	BAILII		1
Williams v Linger	[1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367	House of Lords	United Kingdom	17 May 1920	BAILII		12
Williams v Singer	[1919] 2 KB 108		United Kingdom	circa 1919	LexisNexis / Westlaw		5
Brooke v Inland Revenue Commissioners	(1917) 1 KB 61		United Kingdom	circa 1917	LexisNexis / Westlaw		2
R v Newmarket Income Tax Commissioners; Ex parte Huxley	[1916] 1 KB 788		United Kingdom	circa 1916	LexisNexis / Westlaw		2
Drummond v Collins	[1915] AC 1011; 6 Tax Cas 525; 31 TLR 482		United Kingdom	circa 1915	LexisNexis / Westlaw		19
Syme v Commissioner of Taxes	[1914] UKLawRpAC 42; [1914] AC 1013		United Kingdom	28 Jul 1914	CommonLII		11
Grainger & Son v Gough	[1896] AC 325		United Kingdom	circa 1896	LexisNexis / Westlaw		35