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FCT v Bruton Holdings Pty Ltd (in liq)   flag  38

[2008] FCAFC 184; (2008) 173 FCR 472; [2008] ATC 20-073; 70 ATR 903
Federal Court of Australia
Australia - Commonwealth
1st December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
In the matter of Strictly BMX Pty Ltd (in liq) [2024] VSC 570 Supreme Court of Victoria Australia - Victoria 13 Sep 2024 AustLII flag
Morelli (liquidator), in the matter of FW Projects Pty Ltd (in liq) v White Hills Pty Ltd [2024] FCA 789 Federal Court of Australia Australia - Commonwealth 19 Jul 2024 AustLII flag 2
Re Cloud Nine Melbourne Pty Ltd [2024] VSC 357 Supreme Court of Victoria Australia - Victoria 21 Jun 2024 AustLII flag 1
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 flag
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 flag 5
Holden v Kukuy (No 2); Re Jay Invest Property Pty Ltd (in liq) [2023] VSC 54 Supreme Court of Victoria Australia - Victoria 28 Feb 2023 AustLII flag 6
Break Fast Investments Pty Ltd v Sclavenitis [2022] VSC 288; (2022) 67 VR 132 Supreme Court of Victoria Australia - Victoria 6 Jun 2022 AustLII flag 8
Authority [2021] VSCA 294; (2021) 64 VR 523 Supreme Court of Victoria - Court of Appeal Australia - Victoria 28 Oct 2021 AustLII flag 2
Re Civil Construction Network Services Pty Ltd (in liq) [2020] VSC 474 Supreme Court of Victoria Australia - Victoria 3 Aug 2020 AustLII flag 3
Re Asten Holdings Pty Ltd (in liq) [2020] FCA 1107 Federal Court of Australia Australia - Commonwealth 30 Jul 2020 AustLII flag 8
Re Glenvine Pty Ltd (in liq) [2020] NSWSC 866 Supreme Court of New South Wales Australia - New South Wales 3 Jul 2020 AustLII flag 28
Re St George's Development Co Pty Ltd (in liq) [2018] VSC 595 Supreme Court of Victoria Australia - Victoria 11 Oct 2018 AustLII flag 13
Re Matthew Forbes Pty Ltd (in liq) [2018] VSC 331 Supreme Court of Victoria Australia - Victoria 19 Jun 2018 AustLII flag 19
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 flag 50
Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue [2018] NSWSC 128; (2018) 96 NSWLR 119 Supreme Court of New South Wales Australia - New South Wales 16 Feb 2018 AustLII flag 7
Gleeson, in the matter of Kingston Property Holdings Pty Ltd (No 2) [2017] FCA 974 Federal Court of Australia Australia - Commonwealth 18 Jul 2017 AustLII flag 2
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 flag 17
Freelance Global v Bensted [2016] VSC 181 Supreme Court of Victoria Australia - Victoria 13 May 2016 AustLII flag 16
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 flag 28
Bell Group Ltd (in liq) v Deputy Commissioner of Taxation [2015] FCA 1056 Federal Court of Australia Australia - Commonwealth 29 Sep 2015 AustLII flag 3
Re Winter Holdings (WA) Pty Ltd [2015] WASC 162 Supreme Court of Western Australia Australia - Western Australia 11 May 2015 AustLII flag 1
Pleash, Re; Suncoast Restoration Pty Ltd (in liq) [2013] FCA 355; (2013) 211 FCR 203; (2013) 93 ACSR 606 Federal Court of Australia Australia - Commonwealth 18 Apr 2013 AustLII flag 25
Fletcher, in the matter of Starrit Pty Ltd (in liq) [2012] FCA 803 Federal Court of Australia Australia - Commonwealth 31 Jul 2012 AustLII flag 5
Garra Water Investments Pty Ltd (In Liquidation) v Ourback Yard Nursery Pty Ltd [2012] SASC 44 Supreme Court of South Australia Australia - South Australia 26 Mar 2012 AustLII flag 11
Queensland Maintenance Services Pty Ltd v Commissioner of Taxation [2011] FCA 1443; (2011) 207 FCR 405; (2011) 86 ATR 285 Federal Court of Australia Australia - Commonwealth 15 Dec 2011 AustLII flag 3
Tang v Bassili [2011] FMCA 544 Federal Magistrates Court of Australia Australia 20 Jul 2011 AustLII flag 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 flag 21
Caterpillar Financial Australia Ltd v Ovens Nominees Pty Ltd [2011] FCA 677 Federal Court of Australia Australia - Commonwealth 14 Jun 2011 AustLII flag 102
Ng v Van Der Velde [2011] FCAFC 35 Federal Court of Australia Australia - Commonwealth 15 Mar 2011 AustLII flag 6
Australian Securities and Investments Commission v Letten (No 7) [2010] FCA 1231; (2010) 190 FCR 59; (2010) 80 ACSR 401 Federal Court of Australia Australia - Commonwealth 11 Nov 2010 AustLII flag 48
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 flag 11
Ng v Van Der Velde [2010] FCA 89 Federal Court of Australia Australia - Commonwealth 17 Feb 2010 AustLII flag 9
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 72
Re Octaviar Ltd (No 8) [2009] QSC 202; (2009) 73 ACSR 139 Supreme Court of Queensland Australia - Queensland 31 Jul 2009 AustLII flag 43
Johnson v Hancock [2009] NSWSC 685; 73 ACSR 78 Supreme Court of New South Wales Australia - New South Wales 23 Jul 2009 AustLII flag 1
Kation Pty Ltd v Lamru Pty Ltd [2009] NSWCA 145; (2009) 257 ALR 336 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 12 Jun 2009 AustLII flag 48

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Resolving Priority Competitions between PPSA Security Interests and Non- PPS Interests" (2021) 44 University of New South Wales Law Journal 811 Waldman, Adam Australia circa 2021 AustLII flag 1
"Trustee Rights and Powers: A Taxonomical Analysis" [2020] BondLawRw 2 Chiam, Christopher Australia circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Bankruptcy Act (Cth) s5, s118, s218
Crimes Act 1914 (Cth) s4AA
Corporations Act 2001 (Cth) s5, s9, s160, s218, s439C, s468, s494, s500, s501, s513B, s513C, s569
Income Tax Assessment Act 1936 (Cth) s118, s254
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s5, s8
Federal Court Rules (Cth)
Sales Tax Assessment Act (No 1) 1930 (Cth)
Legal Profession Act 2004 (NSW) s255, s5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 234
Commissioner of Taxation v Dexcam Australia Pty Ltd (in liq) [2003] FCAFC 148; 129 FCR 582; 53 ATR 252; 46 ACSR 406; 21 ACLC 1370 Federal Court of Australia Australia - Commonwealth 30 Jun 2003 AustLII flag 1
Nolan v Collie [2003] VSCA 39; (2003) 7 VR 287 Supreme Court of Victoria - Court of Appeal Australia - Victoria 24 Apr 2003 AustLII flag 111
Goodin v FCT [2002] VSC 241; 169 FLR 282; 50 ATR 220; 20 ACLC 1523 Supreme Court of Victoria Australia - Victoria 19 Jun 2002 AustLII flag 7
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 flag 29
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 flag 5348
Conley v FCT [1998] FCA 110; (1998) 81 FCR 24; (1998) 152 ALR 467; 38 ATR 374 Federal Court of Australia Australia - Commonwealth 27 Feb 1998 AustLII flag 12
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 flag 286
Re Matheson; Ex parte Worrell v Matheson [1994] FCA 1021; (1994) 49 FCR 454; (1994) 121 ALR 605 Federal Court of Australia Australia - Commonwealth 14 Apr 1994 AustLII flag 28
"Unsecured Borrowings by Trustees of Commercial Trusts" (1993) 10 Australian Bar Review 248 Australian Bar Review Australia circa 1993 LexisNexis AU flag 6
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 flag 29
Ramsay v National Australia Bank Ltd [1989] VicRp 7; [1989] VR 59; (1988) 13 ACLR 732; (1988) 6 ACLC 625 Australia - Victoria 12 May 1988 AustLII flag 32
Elric Pty Ltd v Taylor (1988) 92 FLR 222; (1988) 19 ATR 1551 Australia circa 1988 Legal Online / Westlaw flag 7
Tricontinental Corporation Ltd v Commissioner of Taxation (Cth) [1988] 1 Qd R 474; (1987) 87 FLR 453; (1987) 73 ALR 433; (1988) 12 ACLR 421; 18 ATR 827 Australia - Queensland circa 1988 LexisNexis AU flag 20
Taxation, Deputy Commissioner of v Lai Corporation Pty Ltd [1986] WASC 403; [1987] WAR 15; (1986) 79 ALR 369; 85 FLR 220; (1986) 18 ATR 270 Supreme Court of Western Australia Australia - Western Australia 18 Dec 1986 AustLII flag 10
Grime Carter & Co Pty Ltd v Whytes Furniture (Dubbo) Pty Ltd (1983) 7 ACLR 540; 1 ACLC 739; [1983] 1 NSWLR 158 Australia - New South Wales circa 1983 LexisNexis AU flag 66
Re ADM Franchise Pty Ltd (1983) 7 ACLR 987; 1 ACLC 987 Australia circa 1983 LexisNexis AU flag 19
Suco Gold Pty Ltd (in liq), In re (1983) 33 SASR 99; (1983) 7 ACLR 873; (1983) 1 ACLC 895; 335 ASR 99 Supreme Court of South Australia Australia - South Australia circa 1983 Legal Online / Westlaw flag 201
Enhill Pty Ltd, Re [1983] VicRp 52; [1983] 1 VR 561; (1982) 7 ACLR 8; (1982) 1 ACLC 415 Australia - Victoria 5 Aug 1982 AustLII flag 67
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 flag 231
Re Byrne Australia Pty Ltd [1981] 1 NSWLR 394; (1981) 5 ACLR 475 Australia - New South Wales circa 1981 LexisNexis AU flag 27
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 flag 384
Re Universal Distributing Co Ltd (in liq) [1933] HCA 2; (1933) 48 CLR 171; [1933] ALR 107 High Court of Australia Australia - Commonwealth 14 Feb 1933 AustLII flag 263
Law Guarantee Trust and Accident Society, In re; Liverpool Mortgage Insurance Co s Case [1914] UKLawRpCh 84; [1914] 2 Ch 617 Court of Chancery United Kingdom 29 Jun 1914 CommonLII flag 19
In re Richardson [1911] UKLawRpKQB 85; [1911] 2 KB 705; 80 LJKB 1232 United Kingdom 11 Apr 1911 CommonLII flag 72
Jennings v Mather [1900] UKLawRpKQB 164; [1901] 1 QB 108 United Kingdom 13 Nov 1900 CommonLII flag 30
Re Perkins [1898] UKLawRpCh 85; [1898] 2 Ch 182 United Kingdom 11 Jun 1898 CommonLII flag 13
Cruse v Paine [1868] UKLawRpEq 172; 6 Eq 641 United Kingdom 30 Jul 1868 CommonLII flag 12
Re Byrne Australia Pty Ltd (No 2) 1 ACLC 28; 6 ACLR 222; [1981] 2 NSWLR 364 Australia circa 1998 IntelliConnect flag 25

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