H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation 4

[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297

Supreme Court of Western Australia

Australia - Western Australia

14th September, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2005] WASCA 71; (2005) 59 ATR 5	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	13 Apr 2005	AustLII	11
Australia DIS Pty Ltd v Deputy Commissioner of Taxation	[2012] VSC 331; (2012) 268 FLR 184; (2012) 90 ATR 128	Supreme Court of Victoria	Australia - Victoria	8 Aug 2012	AustLII	6
4WD Systems Pty Ltd v McNamara	[2009] SASC 166	Supreme Court of South Australia	Australia - South Australia	15 Jun 2009	AustLII	2
In the matter of Oakdale Queensland Pty Ltd	[2014] NSWSC 1958	Supreme Court of New South Wales	Australia - New South Wales	5 Dec 2014	AustLII	1

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s459J
Income Tax Act 1986 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Australian Tape Manufacturers Association Ltd v Commonwealth	[1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181	High Court of Australia	Australia - Commonwealth	circa 1993	AustLII	187
Air Caledonie International v Commonwealth	[1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30	High Court of Australia	Australia - Commonwealth	24 Nov 1988	AustLII	182
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	137
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case	[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459	High Court of Australia	Australia - Commonwealth	2 Sep 1987	AustLII	109
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII	107
Air Services Australia Ltd v Canadian International Airlines Ltd	(1999) 202 CLR 133		Australia - Commonwealth	circa 1999	Legal Online / Westlaw	101
Energy Equity Corporation Ltd v Sinedie Pty Ltd	[2001] WASCA 419; (2001) 166 FLR 179	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Dec 2001	AustLII	92
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	80
Financial Solutions Australasia Pty Ltd v Predella Pty Ltd	[2002] WASCA 51; (2002) 26 WAR 306; (2002) 167 FLR 106; (2002) 20 ACLC 1287	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	18 Mar 2002	AustLII	72
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation	[1995] FCA 20; (1995) 55 FCR 562; (1995) 15 ACSR 682; 30 ATR 115	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII	49
Cadbury-Fry-Pascall Pty Ltd v FCT	[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471	High Court of Australia	Australia - Commonwealth	10 Nov 1944	AustLII	47
Re Dymond	[1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII	41
Bank of New South Wales v Brown	[1983] HCA 1; (1983) 151 CLR 514; 45 ALR 225; 1 ACLC 651; 7 ACLR 565; 57 ALJR 155	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII	38
Buckland Products Pty Ltd v Deputy Commissioner of Taxation	[2003] VSCA 85	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Jun 2003	AustLII	31
AZED Developments Pty Ltd v Frederick & Co Ltd (In Liq)	(1994) 14 ACSR 54; (1994) 12 ACLC 949		Australia	circa 1994	LexisNexis AU	29
Delta Beta Pty Ltd v Vissers	(1996) 14 ACLC 941; (1996) 20 ACSR 583		Australia	circa 1996	IntelliConnect	28
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell	[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419	High Court of Australia	Australia - Commonwealth	2 Sep 1998	AustLII	27
Eastern Metropolitan Regional Council v Four Seasons Construction Pty Ltd	[2001] WASCA 299; (2002) 20 ACLC 352	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Sep 2001	AustLII	23
Chains & Power (Aust) Pty Ltd v Commonwealth Bank of Australia	(1994) 15 ACSR 544; (1995) 13 ACLC 73		Australia	circa 1995	LexisNexis AU	19
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation	[2005] WASCA 71; (2005) 59 ATR 5	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	13 Apr 2005	AustLII	11
Buckland Products Pty Ltd v Deputy Commissioner of Taxation	[2001] VSC 286	Supreme Court of Victoria	Australia - Victoria	16 Aug 2001	AustLII	7
Australia DIS Pty Ltd v Deputy Commissioner of Taxation	[2012] VSC 331; (2012) 268 FLR 184; (2012) 90 ATR 128	Supreme Court of Victoria	Australia - Victoria	8 Aug 2012	AustLII	6
O'Meara v FCT	[2003] FCA 217; 128 FCR 376; 52 ATR 437	Federal Court of Australia	Australia - Commonwealth	25 Mar 2003	AustLII	4
4WD Systems Pty Ltd v McNamara	[2009] SASC 166	Supreme Court of South Australia	Australia - South Australia	15 Jun 2009	AustLII	2
In the matter of Oakdale Queensland Pty Ltd	[2014] NSWSC 1958	Supreme Court of New South Wales	Australia - New South Wales	5 Dec 2014	AustLII	1
Ranchcove Pty Ltd v Deputy Commissioner of Taxation	[2004] ACTSC 17	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	8 Apr 2004	AustLII	1

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