Commissioner of Taxation v Moodie 20

[2014] NSWCA 59; (2014) 308 ALR 571; (2014) 282 FLR 453; (2014) 98 ACSR 274

Supreme Court of New South Wales - Court of Appeal

Australia - New South Wales

14th March, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Leach v The Nominal Defendant (QBE Insurance (Australia) Ltd) (No 2)	[2014] NSWCA 391; 18 ANZ Insurance Cases 62-049	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Nov 2014	AustLII	116
Perisher Blue Pty Ltd v Nair-Smith (No 2)	[2015] NSWCA 268	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Sep 2015	AustLII	75
Bates v Cooke (No 2)	[2014] NSWSC 1322	Supreme Court of New South Wales	Australia - New South Wales	25 Sep 2014	AustLII	26
Forge v Rewers (No 2)	[2017] ACTSC 273	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	20 Sep 2017	AustLII	13
Fletcher (as liquidators of Octaviar Ltd & Octaviar Administration Pty Ltd) v Anderson	[2014] NSWCA 450; (2014) 292 FLR 269; (2014) 103 ACSR 236	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Dec 2014	AustLII	11
Craigcare Group Pty Ltd v Superkite Pty Ltd	[2014] NSWSC 326	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2014	AustLII	7
Smith v Shilkin (No 3)	[2020] NSWSC 787	Supreme Court of New South Wales	Australia - New South Wales	23 Jun 2020	AustLII	4
Wei Fan v South Eastern Sydney Local Health District (No 3)	[2015] NSWSC 1620	Supreme Court of New South Wales	Australia - New South Wales	3 Nov 2015	AustLII	4
Guo Hui Cai v Xiao Yan Guo (No 2)	[2014] NSWSC 1416	Supreme Court of New South Wales	Australia - New South Wales	15 Oct 2014	AustLII	3
McDonald v O ’ Connor (No 2)	[2019] NSWSC 344	Supreme Court of New South Wales	Australia - New South Wales	2 Apr 2019	AustLII	2
Neville v Lam (No 4)	[2014] NSWSC 1088	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2014	AustLII	2
Ryan v Eastlake Football Club Ltd (No 2)	[2021] ACTSC 231	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	17 Sep 2021	AustLII	1
McEvoy v Commissioner of Taxation, in the matter of Careers Australia Group Ltd (in liq)	[2021] FCA 216	Federal Court of Australia	Australia - Commonwealth	11 Mar 2021	AustLII	1
Belflora Pty Ltd v Vinflora Pty Ltd	[2020] NSWSC 1374	Supreme Court of New South Wales	Australia - New South Wales	9 Oct 2020	AustLII	1
Watton v MacTaggart (No 2)	[2020] NSWSC 1351	Supreme Court of New South Wales	Australia - New South Wales	6 Oct 2020	AustLII	1
Robson v Commissioner of Taxation (No 2)	[2015] QSC 131	Supreme Court of Queensland	Australia - Queensland	1 Jun 2015	AustLII	1
In the matter of Media Corporation International Pty Ltd (in liq)	[2024] NSWSC 1477	Supreme Court of New South Wales	Australia - New South Wales	24 Oct 2024	AustLII
Liliane Dlakic v Michael John Vaughan (No 4)	[2023] NSWSC 893	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2023	AustLII
Pike v Coles Supermarkets Australia Pty Ltd; Pike v Solomon	[2022] NSWSC 1080	Supreme Court of New South Wales	Australia - New South Wales	23 Aug 2022	AustLII
Rook v New South Wales (No 4)	[2015] NSWDC 155	District Court of New South Wales	Australia - New South Wales	11 Jun 2015	AustLII

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s588, s588FF, s588FGA, s588FGB
Taxation Administration Act 1953 (Cth)
Civil Procedure Act 2005 (NSW)	s98
Supreme Court Act 1970 (NSW)	s101
Supreme Court Rules 1970 (NSW)
Supreme Court (Corporations) Rules 1999 (NSW)
Uniform Civil Procedure Rules 2005 (NSW)	s36.11, s36.15, s36.16, s36.17, s36.18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Crosbie v Commissioner of Taxation	[2003] FCA 922; 130 FCR 275; (2003) 21 ACLC 1659; 53 ATR 663	Federal Court of Australia	Australia - Commonwealth	2 Sep 2003	AustLII	21
Rasch Nominees Pty Ltd v Bartholomaeus	[2013] SASCFC 105	Supreme Court of South Australia - Full Court	Australia - South Australia	14 Oct 2013	AustLII	20
Duncan v Commissioner of Taxation	[2006] FCA 885; (2006) 58 ACSR 555	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII	17
Financial Wisdom Ltd v Newman	[2005] VSCA 110; (2005) 12 VR 79; (2005) 191 FLR 138; (2005) 54 ACSR 143	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 May 2005	AustLII	17
Forge v Rewers (No 2)	[2017] ACTSC 273	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	20 Sep 2017	AustLII	13
Hall v FCT	[2004] NSWSC 985; (2004) 186 FLR 111; (2004) 51 ACSR 173; 22 ACLC 1497; 57 ATR 441	Supreme Court of New South Wales	Australia - New South Wales	25 Oct 2004	AustLII	13
Harris v Commissioner of Taxation	[2006] QSC 108; [2006] 2 Qd R 445; 200 FLR 195; 24 ACLC 648; 57 ACSR 706	Supreme Court of Queensland	Australia - Queensland	19 May 2006	AustLII	12
Fletcher (as liquidators of Octaviar Ltd & Octaviar Administration Pty Ltd) v Anderson	[2014] NSWCA 450; (2014) 292 FLR 269; (2014) 103 ACSR 236	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Dec 2014	AustLII	11
Commissioner of Taxation v Sims	[2008] NSWCA 298; (2008) 72 NSWLR 716; (2008) 73 ATR 838; 26 ACLC 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Nov 2008	AustLII	11
Young v Commissioner of Taxation	[2006] FCA 90; (2006) 56 ACSR 654; 24 ACLC 240	Federal Court of Australia	Australia - Commonwealth	15 Feb 2006	AustLII	9
Condon v Commissioner of Taxation	[2004] NSWSC 481; 207 ALR 676; 185 FLR 27; 49 ACSR 681; 22 ACLC 1487; 56 ATR 171	Supreme Court of New South Wales	Australia - New South Wales	4 Jun 2004	AustLII	9
Peake v Carter	[1916] 1 KB 652		United Kingdom	circa 1916	LexisNexis / Westlaw	8
Craigcare Group Pty Ltd v Superkite Pty Ltd	[2014] NSWSC 326	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2014	AustLII	7
Sims v Deputy Commissioner of Taxation	[2007] NSWSC 998; (2007) 69 ATR 186	Supreme Court of New South Wales	Australia - New South Wales	25 Sep 2007	AustLII	5
Smith v Shilkin (No 3)	[2020] NSWSC 787	Supreme Court of New South Wales	Australia - New South Wales	23 Jun 2020	AustLII	4
Wei Fan v South Eastern Sydney Local Health District (No 3)	[2015] NSWSC 1620	Supreme Court of New South Wales	Australia - New South Wales	3 Nov 2015	AustLII	4
Sims v Commissioner of Taxation	[2007] NSWSC 1359; (2007) 25 ACLC 1	Supreme Court of New South Wales	Australia - New South Wales	circa 2007	AustLII	4
Woodgate v Commissioner of Taxation	[2006] NSWSC 778; 233 ALR 570	Supreme Court of New South Wales	Australia - New South Wales	8 Aug 2006	AustLII	4
Guo Hui Cai v Xiao Yan Guo (No 2)	[2014] NSWSC 1416	Supreme Court of New South Wales	Australia - New South Wales	15 Oct 2014	AustLII	3
Re Locktronic Systems Pty Ltd (No 1)	[2008] VSC 626	Supreme Court of Victoria	Australia - Victoria	11 Mar 2008	AustLII	3
Hall v Poolman (No 2)	[2007] NSWSC 1494	Supreme Court of New South Wales	Australia - New South Wales	20 Dec 2007	AustLII	3
Sims v Deputy Commissioner of Taxation	[2006] NSWSC 305; 24 ACLC 465; (2006) 57 ACSR 249	Supreme Court of New South Wales	Australia - New South Wales	3 Apr 2006	AustLII	3
McDonald v O ’ Connor (No 2)	[2019] NSWSC 344	Supreme Court of New South Wales	Australia - New South Wales	2 Apr 2019	AustLII	2
Neville v Lam (No 4)	[2014] NSWSC 1088	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2014	AustLII	2
In the matter of Rivercorp Pty Ltd	[2012] NSWSC 576	Supreme Court of New South Wales	Australia - New South Wales	7 May 2012	AustLII	2
Re Locktronic Systems Pty Ltd (No 2)	[2009] VSC 523	Supreme Court of Victoria	Australia - Victoria	16 Nov 2009	AustLII	2
Ryan v Eastlake Football Club Ltd (No 2)	[2021] ACTSC 231	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	17 Sep 2021	AustLII	1
McEvoy v Commissioner of Taxation, in the matter of Careers Australia Group Ltd (in liq)	[2021] FCA 216	Federal Court of Australia	Australia - Commonwealth	11 Mar 2021	AustLII	1
Belflora Pty Ltd v Vinflora Pty Ltd	[2020] NSWSC 1374	Supreme Court of New South Wales	Australia - New South Wales	9 Oct 2020	AustLII	1
Watton v MacTaggart (No 2)	[2020] NSWSC 1351	Supreme Court of New South Wales	Australia - New South Wales	6 Oct 2020	AustLII	1
Robson v Commissioner of Taxation (No 2)	[2015] QSC 131	Supreme Court of Queensland	Australia - Queensland	1 Jun 2015	AustLII	1
In the matter of Media Corporation International Pty Ltd (in liq)	[2024] NSWSC 1477	Supreme Court of New South Wales	Australia - New South Wales	24 Oct 2024	AustLII
Liliane Dlakic v Michael John Vaughan (No 4)	[2023] NSWSC 893	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2023	AustLII
Pike v Coles Supermarkets Australia Pty Ltd; Pike v Solomon	[2022] NSWSC 1080	Supreme Court of New South Wales	Australia - New South Wales	23 Aug 2022	AustLII
Rook v New South Wales (No 4)	[2015] NSWDC 155	District Court of New South Wales	Australia - New South Wales	11 Jun 2015	AustLII

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