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Australian Building Systems Pty Ltd v Commissioner of Taxation   flag  1

[2014] FCA 116
Federal Court of Australia
Australia - Commonwealth
21st February, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s9, s89, s501, s553, s555, s556, s1337B
Income Tax Assessment Act 1936 (Cth) s6, s254, s255
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B, s78B
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Barkworth Olives Management Ltd [2011] 1 Qd R 326 Australia - Queensland circa 2011 LexisNexis AU flag 3
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 flag 54
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 flag 59
Fermanis v Cheshire Holdings Pty Ltd (1990) 1 WAR 373; (1990) 20 ATR 1862 Australia - Western Australia circa 1990 LexisNexis AU flag 4
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
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
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 flag 112
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

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