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Bruton Holdings Pty Ltd (in liq) v Commissioner of Taxation     74

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
In the matter of SDA Propertys No 2 Pty Ltd (in liquidation)	[2025] NSWSC 100	Supreme Court of New South Wales	Australia - New South Wales	17 Feb 2025	AustLII
Naaman v Jaken Properties Australia Pty Ltd	[2025] HCA 1	High Court of Australia	Australia - Commonwealth	5 Feb 2025	AustLII		4
Vines, in the matter of the Bankrupt Estate of Mitchell	[2024] FCA 1276	Federal Court of Australia	Australia - Commonwealth	31 Oct 2024	AustLII		2
Owners – Strata Plan No 82089 v Omaya Holding Pty Ltd	[2024] NSWSC 992	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2024	AustLII		2
Re Gingerboy Pty Ltd	[2024] VSC 368	Supreme Court of Victoria	Australia - Victoria	26 Jun 2024	AustLII
Zhuo & Ji (No 3)	[2024] FedCFamC1F 159	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	15 Mar 2024	AustLII		1
Ridge Estate Pty Ltd v Fairfield Pastoral Holdings Pty Ltd	[2024] FCAFC 17; (2024) 302 FCR 375	Federal Court of Australia	Australia - Commonwealth	23 Feb 2024	AustLII		10
Ward, in the matter of Platinum Quest Pty Ltd (in liq) v OJMAC Pty Ltd as trustee for the Cheree Leanne Family Trust	[2024] FCA 84	Federal Court of Australia	Australia - Commonwealth	6 Feb 2024	AustLII
In the matter of VSH Investment Pty Ltd	[2023] NSWSC 1590	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2023	AustLII		1
Australia and New Zealand Banking Group Ltd v Western Australia	[2023] WASC 409	Supreme Court of Western Australia	Australia - Western Australia	30 Oct 2023	AustLII
Jaken Properties Australia Pty Ltd v Naaman	[2023] NSWCA 214; (2023) 112 NSWLR 318	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Sep 2023	AustLII		15
Queensland Nickel Sales Pty Ltd v Park in his capacity as liquidator of Queensland Nickel Pty Ltd (in liq)	[2023] FCAFC 150; (2023) 299 FCR 169	Federal Court of Australia	Australia - Commonwealth	6 Sep 2023	AustLII		5
Park, in the matter of Queensland Nickel Pty Ltd (in liq) (No 3)	[2022] FCA 1301	Federal Court of Australia	Australia - Commonwealth	2 Nov 2022	AustLII		8
Jaken Properties Australia Pty Ltd v Naaman	[2022] NSWSC 517	Supreme Court of New South Wales	Australia - New South Wales	29 Apr 2022	AustLII		6
Fairfield Pastoral Holdings Pty Ltd v Ridge Estate Pty Ltd (No 4)	[2022] FCA 1	Federal Court of Australia	Australia - Commonwealth	4 Jan 2022	AustLII		7
Authority	[2021] VSCA 294; (2021) 64 VR 523	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 Oct 2021	AustLII		2
Real Estate Victoria Pty Ltd v Owners Corporation	[2021] VSC 373	Supreme Court of Victoria	Australia - Victoria	25 Jun 2021	AustLII		9
McCallum v Pitard Consortium	[2021] VSC 369	Supreme Court of Victoria	Australia - Victoria	24 Jun 2021	AustLII
Rinehart v Rinehart	[2020] NSWCA 221	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Sep 2020	AustLII		3
In the matter of Fearndale Holdings Pty Ltd (admin apptd) (recs & mgrs apptd)	[2020] NSWSC 901	Supreme Court of New South Wales	Australia - New South Wales	15 Jul 2020	AustLII		22
Re Glenvine Pty Ltd (in liq)	[2020] NSWSC 866	Supreme Court of New South Wales	Australia - New South Wales	3 Jul 2020	AustLII		30
O'Neill v Deputy Commissioner of Taxation (Cross-vesting)	[2020] FCA 484	Federal Court of Australia	Australia - Commonwealth	9 Apr 2020	AustLII
Carmody v Superannuation Complaints Tribunal	[2020] FCA 291	Federal Court of Australia	Australia - Commonwealth	11 Mar 2020	AustLII
Llamas v Rockwall Constructions Pty Ltd; Rockwall Constructions Pty Ltd v Llamas	[2019] NSWCATCD 75	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	1 Nov 2019	AustLII		2
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2019] VSCA 197; (2019) 110 ATR 651	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Sep 2019	AustLII		6
Connelly, in the matter of Gregorski Investments Pty Ltd (in liq) v 320 Nominees Pty Ltd as trustee of the Gregorski Property Trust	[2019] FCA 1400	Federal Court of Australia	Australia - Commonwealth	29 Aug 2019	AustLII		8
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		211
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation	[2018] FCA 2041	Federal Court of Australia	Australia - Commonwealth	21 Dec 2018	AustLII		1
Commissioner of Taxation v Nicholas John Ross Silverthorne as trustee for Silverthorne Trust	[2018] WASC 385	Supreme Court of Western Australia	Australia - Western Australia	7 Dec 2018	AustLII
Re Humphreys	[2018] QSC 241	Supreme Court of Queensland	Australia - Queensland	16 Oct 2018	AustLII
Jones (Liquidator) v Matrix Partners Pty Ltd, in the matter of Killarnee Civil & Concrete Contractors Pty Ltd (in liq)	[2018] FCAFC 40; (2018) 260 FCR 310; (2018) 354 ALR 436; 124 ACSR 568; (2018) 36 ACLC 18-017; (2018) 70 AILR 102-937	Federal Court of Australia	Australia - Commonwealth	21 Mar 2018	AustLII		188
Commonwealth v Byrnes	[2018] VSCA 41; (2018) 54 VR 230; (2018) 30 FLR 149; (2018) 354 ALR 789; (2018) 124 ACSR 246	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	28 Feb 2018	AustLII		50
Kite v Mooney, in the matter of Mooney ’ s Contractors Pty Ltd (in liq) (No 2)	[2017] FCA 653; (2017) 121 ACSR 158	Federal Court of Australia	Australia - Commonwealth	13 Jun 2017	AustLII		17
Sleiman Family Trust v Deputy Commissioner of Taxation	[2017] NSWCA 81; 105 ATR 431	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Apr 2017	AustLII		10
Fitz Jersey Pty Ltd v Atlas Construction Group Pty Ltd	[2017] NSWCA 53; (2017) 94 NSWLR 606	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Mar 2017	AustLII		21
Commissioner of State Revenue v Can Barz Pty Ltd (No 2)	[2016] QCA 323; [2017] 2 Qd R 537	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	2 Dec 2016	AustLII		4
Deputy Commissioner of Taxation v Peter Sleiman Investments Pty Ltd as trustee for the Sleiman Family Trust	[2016] NSWSC 1657	Supreme Court of New South Wales	Australia - New South Wales	24 Nov 2016	AustLII		10
Kordamentha Pty Ltd v LM Investment Management Ltd	[2016] QSC 183	Supreme Court of Queensland	Australia - Queensland	19 Aug 2016	AustLII		4
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		44
Commissioner of Taxation of the Commonwealth of Australia v 4 Doonan Street Collinsville Pty Ltd (in liq)	[2016] NSWCA 69; (2016) 332 ALR 349	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Apr 2016	AustLII		8
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
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)	[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	10 Dec 2015	AustLII		28
Davidson v Cameron	[2015] QSC 294	Supreme Court of Queensland	Australia - Queensland	29 Oct 2015	AustLII		1
Park & Muller (liquidators of LM Investment Management Ltd) v Whyte	[2015] QSC 287	Supreme Court of Queensland	Australia - Queensland	29 Oct 2015	AustLII		4
Park & Muller (liquidators of LM Investment Management Ltd) v Whyte (receiver of the LM First Mortgage Investment Fund)	[2015] QSC 283	Supreme Court of Queensland	Australia - Queensland	15 Oct 2015	AustLII		7
Bell Group Ltd (in liq) v Deputy Commissioner of Taxation	[2015] FCA 1056	Federal Court of Australia	Australia - Commonwealth	29 Sep 2015	AustLII		3
Commissioner of Taxation v Warner	[2015] FCA 659; (2015) 244 FCR 479; (2015) 106 ACSR 670	Federal Court of Australia	Australia - Commonwealth	1 Jul 2015	AustLII		9
Potier v Attorney General in and for New South Wales	[2015] NSWCA 129; (2015) 89 NSWLR 284; (2015) 53 Fam LR 308	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 May 2015	AustLII		84
Kupang Resources Ltd v International Litigation Partners Pte Ltd	[2015] WASCA 89	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	7 May 2015	AustLII		7
In the matter of 4 Doonan Street Collinsville Pty Ltd (in liq)	[2015] NSWSC 437	Supreme Court of New South Wales	Australia - New South Wales	17 Apr 2015	AustLII		1
Kupang Resources Ltd v International Litigation Partners Pte Ltd	[2014] WASC 371	Supreme Court of Western Australia	Australia - Western Australia	9 Oct 2014	AustLII		1
Commissioner of Police v Wilson	[2014] WADC 101	District Court of Western Australia	Australia - Western Australia	7 Aug 2014	AustLII
Eberstaller v Poulos	[2014] NSWCA 211; 313 ALR 165; (2014) 286 FLR 269; (2014) 87 NSWLR 394	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Jun 2014	AustLII		52
v Deputy Commission of Taxation	[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	14 May 2014	AustLII		43
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		4
NSW Land and Housing Corporation v DJ's Home and Property Maintenance Pty Ltd (in liquidation)	[2013] NSWSC 1167	Supreme Court of New South Wales	Australia - New South Wales	23 Aug 2013	AustLII		4
Deputy Commissioner of Taxation v Eskdale South Cattle Co Pty Ltd, in the matter of Eskdale South Cattle Co Pty Ltd	[2013] FCA 740	Federal Court of Australia	Australia - Commonwealth	30 Jul 2013	AustLII		3
Ackers v Saad Investments Co Ltd	[2013] FCA 738	Federal Court of Australia	Australia - Commonwealth	30 Jul 2013	AustLII		5
Barkla v Allianz Insurance	[2013] WASCA 21	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Feb 2013	AustLII		12
Commissioner of Taxation v Park	[2012] FCAFC 122; (2012) 205 FCR 1; (2012) 294 ALR 1; (2012) 90 ATR 519	Federal Court of Australia	Australia - Commonwealth	31 Aug 2012	AustLII		15
Jennings Roadfreight Ltd (in liq) v Commissioner of Inland Revenue	[2012] NZHC 1441; (2012) 25 NZTC 20-135; (2012) 11 NZCLC 98-007	High Court of New Zealand	New Zealand	22 Jun 2012	NZLII		1
Barkla v G4s Custodial Services [No 2]	[2012] WADC 78	District Court of Western Australia	Australia - Western Australia	6 Jun 2012	AustLII		10
South Coast Scaffolding and Rigging Services v Hire Access Pty Ltd	[2012] WADC 66	District Court of Western Australia	Australia - Western Australia	10 May 2012	AustLII		2
Hansen Yuncken Pty Ltd v Ian James Ericson trading as Flea ’ s Concreting	[2012] QSC 51	Supreme Court of Queensland	Australia - Queensland	14 Mar 2012	AustLII		2
Attorney General for Western Australia v Her Honour Judge Schoombee	[2012] WASCA 29	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 Feb 2012	AustLII		72
Cumerlong Holdings Pty Ltd v Dalcross Properties Pty Ltd	[2011] HCA 27; (2011) 243 CLR 492; (2011) 279 ALR 248; (2011) 181 LGERA 331; (2011) 85 ALJR 828	High Court of Australia	Australia - Commonwealth	3 Aug 2011	AustLII		25
Tang v Bassili	[2011] FMCA 544	Federal Magistrates Court of Australia	Australia	20 Jul 2011	AustLII		1
Bruton Holdings Pty Ltd (in liq) v FCT	[2011] FCAFC 79; (2011) 193 FCR 442	Federal Court of Australia	Australia - Commonwealth	17 Jun 2011	AustLII		22
Commissioner of Taxation v Bruton Holdings Pty Ltd (in liq)	[2010] FCA 978; (2010) 188 FCR 516	Federal Court of Australia	Australia - Commonwealth	3 Sep 2010	AustLII		11
Chambers Pty Ltd v New South Wales	[2010] NSWSC 271	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2010	AustLII
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation	[2010] QCA 080; (2010) 1 Qd R 326; (2010) 238 FLR 465; [2010] ATC 20-172	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	9 Apr 2010	AustLII		1

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		1
"The intersection of companies and trusts" (FCA)	[2019] FedJSchol 10	Allsop, Justice James	Australia	circa 2019	AustLII
"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax"	(2018) 40 Sydney Law Review 255	Anderson, Helen	Australia	circa 2018	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Minister for Immigration and Citizenship v SZKTI	[2009] HCA 30; (2009) 238 CLR 489; (2009) 258 ALR 434; (2009) 83 ALJR 1017; (2009) 110 ALD 238	High Court of Australia	Australia - Commonwealth	circa 2009	AustLII		180
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		39
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd	[2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880	High Court of Australia	Australia - Commonwealth	3 Sep 2008	AustLII		236
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
Bruton Holdings Pty Ltd (in liq) v FCT	(2007) 244 ALR 177; 67 ATR 618		Australia	circa 2007	LexisNexis AU		5
Minister for Immigration and Multicultural and Indigenous Affairs v Nystrom	[2006] HCA 50; (2006) 228 CLR 566; (2006) 230 ALR 370; (2006) 81 ALJR 1; 93 ALD 1	High Court of Australia	Australia - Commonwealth	8 Nov 2006	AustLII		308
Glazier Holdings Pty Ltd (in liq) v Australian Men ’ s Health Pty Ltd (in liq)	[2006] NSWSC 1240	Supreme Court of New South Wales	Australia - New South Wales	circa 2006	AustLII		10
Re Maritime Union of Australia; Ex parte CSL Pacific Shipping Inc	(2003) 214 CLR 397		Australia - Commonwealth	circa 2003	Legal Online / Westlaw		52
[2003] Hca 43	[2003] HCA 43	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII		12
Macquarie Health Corporation Ltd v FCT	[1999] FCA 1819; (1999) 96 FCR 238; 169 ALR 16; 18 ACLC 639; 43 ATR 650	Federal Court of Australia	Australia - Commonwealth	23 Dec 1999	AustLII		29
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		295
Dimos v Dikeakos Nominees Pty Ltd	[1996] FCA 1619; (1996) 68 FCR 39; (1997) 149 ALR 113	Federal Court of Australia	Australia - Commonwealth	17 Jul 1996	AustLII		23
Re Wilcox; Ex parte Venture Industries Pty Ltd	[1996] FCA 1497; (1996) 66 FCR 511; (1996) 137 ALR 47; [1996] ATPR 41-496; 40 AILR 3-412	Federal Court of Australia	Australia - Commonwealth	23 May 1996	AustLII		52
Ling v Commonwealth	[1994] FCA 1156; (1994) 51 FCR 88; 123 ALR 65; 34 ALD 109	Federal Court of Australia	Australia - Commonwealth	10 Jun 1994	AustLII		27
Commissioner of Taxation v Donnelly	(1989) 25 FCR 432; (1989) 89 ALR 232; (1989) 20 ATR 1331	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		29
Deputy Commissioner of Taxation v Moorebank Pty Ltd	[1988] HCA 29; (1988) 165 CLR 55	High Court of Australia	Australia - Commonwealth	9 Jun 1988	AustLII		92
Re Edelsten; Donnelly v Edelsten	(1988) 84 ALR 547; 19 ATR 1863		Australia	circa 1988	LexisNexis AU		5
Huston v Deputy Commissioner of Taxation (Qld)	[1983] FCA 200; (1983) 49 ALR 566; 78 FLR 47; 14 ATR 592	Federal Court of Australia	Australia - Commonwealth	25 Aug 1983	AustLII		8
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		234
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
Bank of New South Wales v FCT	[1979] HCA 64; (1979) 145 CLR 438; 28 ALR 43; 4 ACLR 649; 54 ALJR 129; 10 ATR 482	High Court of Australia	Australia - Commonwealth	19 Dec 1979	AustLII		22
Hall v Richards	[1961] HCA 34; (1961) 108 CLR 84; [1961] ALR 816; 35 ALJR 95	High Court of Australia	Australia - Commonwealth	9 Jun 1961	AustLII		38
Victoria v Commonwealth	[1957] HCA 54; (1957) 99 CLR 575; [1957] ALR 761; 11 ATD 317	High Court of Australia	Australia - Commonwealth	23 Aug 1957	AustLII		152
McQuarrie v Jaques	[1954] HCA 76; (1954) 92 CLR 262; [1955] ALR 49; 17 ABC 227	High Court of Australia	Australia - Commonwealth	15 Dec 1954	AustLII		18
Anthony Hordern & Sons Ltd v Amalgamated Clothing and Allied Trades Union of Australia	[1932] HCA 9; (1932) 47 CLR 1; 38 ALR 355	High Court of Australia	Australia - Commonwealth	26 Apr 1932	AustLII		476
Combined Weighing and Advertising Machine Co, In re	[1889] UKLawRpCh 155; [1886-90] All ER 1044; (1889) 43 Ch D 99	Court of Chancery	United Kingdom	28 Oct 1889	CommonLII		21
Mayor of London v Cox	[1867] UKLawRpHL 17; 36 LJEx 225; (1867) LR 2 HL 239; 2 H & C 402		United Kingdom	30 Jul 1867	CommonLII		135