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Deputy Commissioner of Taxation v Rathner 8

[2004] VSC 352; (2004) 211 ALR 316; (2004) 50 ACSR 533; (2004) 22 ACLC 1363; (2004) 57 ATR 185

Supreme Court of Victoria

Australia - Victoria

24th September, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Eliana Construction and Developing Group Pty Ltd	[2023] VSC 639	Supreme Court of Victoria	Australia - Victoria	2 Nov 2023	AustLII		1
Keay v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs	[2022] FedCFamC2G 223; (2022) 369 FLR 42	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	1 Apr 2022	AustLII		3
In the matters of Earth Civil Australia Pty Ltd, RCG CBD Pty Ltd, Bluemine Pty Ltd, Diamondwish Pty Ltd and Rackforce Pty Ltd (all in liq)	[2021] NSWSC 966	Supreme Court of New South Wales	Australia - New South Wales	6 Aug 2021	AustLII		27
Re Octaviar Ltd (in liq)	[2019] QSC 235	Supreme Court of Queensland	Australia - Queensland	23 Sep 2019	AustLII		11
Morgan, in the matter of Brighton Hall Securities Pty Ltd (in liq)	[2013] FCA 970	Federal Court of Australia	Australia - Commonwealth	27 Sep 2013	AustLII		10
DWL Health Services Pty Ltd v HEST Australia Ltd	[2009] VCC 329	County Court of Victoria	Australia - Victoria	22 Apr 2009	AustLII
Taylor v Rudaks	[2007] FCA 1962; (2007) 166 FCR 451; (2007) 245 ALR 91	Federal Court of Australia	Australia - Commonwealth	13 Dec 2007	AustLII		8
DP Excavation and Haulage Pty Ltd v FCT	[2005] NSWSC 533; 190 FLR 198; 54 ACSR 274; 23 ACLC 1954; 59 ATR 645	Supreme Court of New South Wales	Australia - New South Wales	3 Jun 2005	AustLII		6

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s436A, s444A, s556
Income Tax Assessment Act 1936 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s19
Superannuation Guarantee Charge Act 1992 (Cth)	s5
Taxation Administration Act 1953 (Cth)
Corporations Regulations 2001 (Cth)	s1321

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Deputy Commissioner of Taxation v Warrick (No 2)	[2004] FCA 918; (2004) 56 ATR 371; [2004] ATC 4,779	Federal Court of Australia	Australia - Commonwealth	13 Jul 2004	AustLII		30
Deputy Commissioner of Taxation v Loftus	[2002] VSC 68; (2002) 49 ATR 131	Supreme Court of Victoria	Australia - Victoria	25 Feb 2002	AustLII		10
Lumley v Oceanfast Marine	[2000] NSWSC 1178	Supreme Court of New South Wales	Australia - New South Wales	13 Dec 2000	AustLII		3
Staples v Milner	[1998] FCA 466; (1998) 83 FCR 203	Federal Court of Australia	Australia - Commonwealth	6 May 1998	AustLII		12
Taxation, Deputy Commissioner v Collie	[1998] 2 VR 106; 31 ATR 553		Australia - Victoria	circa 1998	LexisNexis AU		12
Re Jarra Hills Pty Ltd and FCT	(1997) 37 ATR 1022		Australia	circa 1997	Legal Online / Westlaw		8
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		344
Western Australia v Bond Corporation Holdings Pty Ltd [No 2]	[1992] FCA 545; (1992) 37 FCR 150; (1992) 114 ALR 275; 8 ACSR 352; (1992) 10 ACLC 1349	Federal Court of Australia	Australia - Commonwealth	13 Nov 1992	AustLII		38
Barclays Bank Ltd v TOSG Trust Fund Ltd	[1984] AC 626; [1984] 1 All ER 628; [1984] BCLC 1; [1984] 2 WLR 49		United Kingdom	circa 1984	LexisNexis / Westlaw		26
Day & Dent Constructions Pty Ltd v North Australian Properties Pty Ltd	[1982] HCA 20; (1982) 150 CLR 85; (1982) 40 ALR 399; 6 ACLR 545; 56 ALJR 347	High Court of Australia	Australia - Commonwealth	30 Apr 1982	AustLII		93
FJ Bloemen Pty Ltd v FCT	[1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		239
Commonwealth v Duncan	[1981] VicRp 83; [1981] VR 879; (1981) 50 FLR 449; (1981) 37 ALR 665; (1981) 5 ACLR 737; 11 ATR 844		Australia - Victoria	27 Feb 1981	AustLII		8
Liverpool (No 2)	[1963] P 64			circa 1963			25
In Re Moss, Ex parte Hallet	[1905] UKLawRpKQB 105; [1905] 2 KB 307		United Kingdom	23 May 1905	CommonLII		13
Oriental Commercial bank, ex p European Bank	[1871] UKLawRpCh 135; (1871) LR 7 LRCh App 99		United Kingdom	24 Nov 1871	CommonLII		25
Star v Silvia	36 NSWLR 685; 12 ACLC 608		Australia - New South Wales	circa 1982	LexisNexis AU		3
1 Ch 37	1 Ch 37	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw		6

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