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Arcade Badge Embroidery Co Pty Ltd v Deputy Commissioner of Taxation   flag  75

[2005] ACTCA 3; (2005) 157 ACTR 22; (2005) 58 ATR 456
Supreme Court of the Australian Capital Territory - Court of Appeal
Australia - Australian Capital Territory
21st February, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Haidi Holdings Pty Ltd [2023] VSC 739 Supreme Court of Victoria Australia - Victoria 13 Dec 2023 AustLII flag
Re Biznerve Consulting and Accounting Pty Ltd [2023] VSC 737 Supreme Court of Victoria Australia - Victoria 11 Dec 2023 AustLII flag
Re Smartdial Pty Ltd [2023] VSC 435 Supreme Court of Victoria Australia - Victoria 27 Jul 2023 AustLII flag
Re PHPR Convenience Pty Ltd [2023] VSC 417 Supreme Court of Victoria Australia - Victoria 20 Jul 2023 AustLII flag 1
Re Benjamin & Khoury Pty Ltd [2023] NSWSC 756 Supreme Court of New South Wales Australia - New South Wales 29 Jun 2023 AustLII flag 4
Re PSR Refining Services Pty Ltd [2023] NSWSC 243 Supreme Court of New South Wales Australia - New South Wales 20 Mar 2023 AustLII flag 11
Big Pineapple Corporation Pty Ltd v Rankin Investments (Qld) Pty Ltd [2023] QSC 26 Supreme Court of Queensland Australia - Queensland 20 Feb 2023 AustLII flag 1
Sandys Swim Pty Ltd v Morgan [2022] FCA 1574 Federal Court of Australia Australia - Commonwealth 23 Dec 2022 AustLII flag 4
Re Tetbury Pty Ltd [2022] NSWSC 1670 Supreme Court of New South Wales Australia - New South Wales 25 Nov 2022 AustLII flag 2
Hebbel Constructions Pty Ltd v Bitar Pty Ltd [2022] NSWSC 1594 Supreme Court of New South Wales Australia - New South Wales 7 Nov 2022 AustLII flag 2
Re J Build Developments Pty Ltd [2022] VSC 434 Supreme Court of Victoria Australia - Victoria 4 Aug 2022 AustLII flag 3
Re Life Springs Pty Ltd [2022] VSC 406 Supreme Court of Victoria Australia - Victoria 19 Jul 2022 AustLII flag 2
In the matter of Black Tie Holdings Pty Ltd [2022] NSWSC 781; (2022) 162 ACSR 452 Supreme Court of New South Wales Australia - New South Wales 16 Jun 2022 AustLII flag 4
Re Syncordia Group Operations Pty Ltd [2021] VSC 732 Supreme Court of Victoria Australia - Victoria 27 Oct 2021 AustLII flag 4
Re Simmoll Pty Ltd [2021] VSC 693 Supreme Court of Victoria Australia - Victoria 26 Oct 2021 AustLII flag 13
Re Sceam Construction Pty Ltd [2021] VSC 437 Supreme Court of Victoria Australia - Victoria 6 Jul 2021 AustLII flag 8
Re Malosi Group Pty Ltd [2021] NSWSC 633 Supreme Court of New South Wales Australia - New South Wales 4 Jun 2021 AustLII flag 4
AMD Resources Ltd v TRS Management Pty Ltd [2021] VSC 202 Supreme Court of Victoria Australia - Victoria 26 Apr 2021 AustLII flag 8
Re Savemore Wholesale Pty Ltd [2021] NSWSC 307 Supreme Court of New South Wales Australia - New South Wales 30 Mar 2021 AustLII flag 9
Re MHC Pathology Pty Ltd [2020] VSC 789 Supreme Court of Victoria Australia - Victoria 1 Dec 2020 AustLII flag 6
Re O'Brien Real Estate Pty Ltd [2020] VSC 697 Supreme Court of Victoria Australia - Victoria 13 Oct 2020 AustLII flag 2
Re Bonheur Holdings Pty Ltd [2019] NSWSC 1434; (2019) 141 ACSR 409 Supreme Court of New South Wales Australia - New South Wales 22 Oct 2019 AustLII flag 1
In the matter of Precise Training Pty Ltd [2018] NSWSC 1383 Supreme Court of New South Wales Australia - New South Wales 7 Sep 2018 AustLII flag 4
BSB Mining Pty Ltd v Ranger Resources Pty Ltd [2018] VSC 263 Supreme Court of Victoria Australia - Victoria 24 May 2018 AustLII flag 2
Primestyle Pty Ltd v Fluhler [2017] WASC 296 Supreme Court of Western Australia Australia - Western Australia 16 Oct 2017 AustLII flag
Re Modern Wholesale Jewellery Pty Ltd [2017] NSWSC 236 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2017 AustLII flag 16
Plate Impressions Pty Ltd v JRL Consortium Group Pty Ltd [2016] QSC 274 Supreme Court of Queensland Australia - Queensland 5 Dec 2016 AustLII flag 2
MNWA Pty Ltd v Deputy Commissioner of Taxation [2016] FCAFC 154; (2016) 250 FCR 381; (2016) 117 ACSR 446 Federal Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 38
Rinfort Pty Ltd v Arianna Holdings Pty Ltd [2016] NSWSC 251; (2016) 306 FLR 413; (2016) 111 ACSR 607; (2016) 111 ASCR 607 Supreme Court of New South Wales Australia - New South Wales 16 Mar 2016 AustLII flag 23
Re Statewide Developments Realty Pty Ltd [2016] NSWSC 154 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2016 AustLII flag 3
LB Schofields One Pty Ltd [2015] FCA 1416 Federal Court of Australia Australia - Commonwealth 15 Dec 2015 AustLII flag 2
Frontlink Pty Ltd v The Commissioner of State Revenue, Victoria [2015] VSC 329 Supreme Court of Victoria Australia - Victoria 9 Jul 2015 AustLII flag
LIG Australia Pty Ltd; In the matter of Success Aluminium Pty Ltd [2015] NSWSC 892 Supreme Court of New South Wales Australia - New South Wales 7 Jul 2015 AustLII flag
Kep Management Services Pty Ltd v Goldwest Enterprises Pty Ltd [2015] WASC 132 Supreme Court of Western Australia Australia - Western Australia 17 Apr 2015 AustLII flag 2
Deliver Western Australia Pty Ltd v Truckworld (WA) Pty Ltd [2014] WASC 411 Supreme Court of Western Australia Australia - Western Australia 7 Nov 2014 AustLII flag 1
Kisimul Holdings Pty Ltd v Clear Position Pty Ltd [2014] NSWCA 262 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Aug 2014 AustLII flag 27
Tekno Autosports Pty Ltd v Jenkins [2014] FCA 774 Federal Court of Australia Australia - Commonwealth 25 Jul 2014 AustLII flag 8
Kellogg Brown & Root Pty Ltd v Doric Contractors Pty Ltd [2014] WASC 206 Supreme Court of Western Australia Australia - Western Australia 10 Jun 2014 AustLII flag 6
Re Attard (trading under the partnership name of Colin Biggers & Paisley) [2013] NSWSC 1579; (2013) 96 ACSR 581 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2013 AustLII flag 6
In the matter of Solar PV Commercial Pty Ltd [2013] NSWSC 458 Supreme Court of New South Wales Australia - New South Wales 1 May 2013 AustLII flag
Commonwealth Bank of Australia v Garuda Aviation Pty Ltd [2013] WASCA 61; (2013) 45 WAR 92; (2013) 93 ACSR 168 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Mar 2013 AustLII flag 6
HC Legal Pty Ltd v Deputy Commissioner of Taxation [2013] FCA 45 Federal Court of Australia Australia - Commonwealth 5 Feb 2013 AustLII flag 6
Globe Hill Construction & Mining Services Pty Ltd v PHBB Perth Pty Ltd [2012] WASC 417 Supreme Court of Western Australia Australia - Western Australia 13 Nov 2012 AustLII flag
Infratel Networks Pty Ltd v Gundry's Telco & Rigging Pty Ltd [2012] NSWCA 365; (2012) 297 ALR 372; (2012) 92 ACSR 27 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Nov 2012 AustLII flag 84
Re UGL Process Solutions Pty Ltd [2012] NSWSC 1256 Supreme Court of New South Wales Australia - New South Wales 18 Oct 2012 AustLII flag 47
Pty Ltd [2012] NSWSC 1234 Supreme Court of New South Wales Australia - New South Wales 15 Oct 2012 AustLII flag 10
Teratrust Pty Ltd v Westpac Banking Corporation [2012] NSWSC 1113 Supreme Court of New South Wales Australia - New South Wales 18 Sep 2012 AustLII flag
Re Infratel Networks Pty Ltd [2012] NSWSC 943; (2012) 91 ACSR 170 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2012 AustLII flag 14
Re Homeward Bound Export Cherry Project Pty Ltd [2012] NSWSC 764 Supreme Court of New South Wales Australia - New South Wales 9 Jul 2012 AustLII flag 4
In the matter of Samkev Investments Pty Ltd [2012] NSWSC 527 Supreme Court of New South Wales Australia - New South Wales 21 May 2012 AustLII flag 1
v & M Davidovic Pty Ltd v Professional Services Group t/as Rosier Partners Lawyers [2012] NSWSC 134 Supreme Court of New South Wales Australia - New South Wales 29 Feb 2012 AustLII flag 10
Ceduna Marina Development Co Pty Ltd v Bria [2012] SASC 23 Supreme Court of South Australia Australia - South Australia 23 Feb 2012 AustLII flag 1
Candetti Constructions Pty Ltd v M & I Samaras (No 1) Pty Ltd [2011] SASC 165; (2011) 111 SASR 1 Supreme Court of South Australia Australia - South Australia 4 Oct 2011 AustLII flag 3
Re Eastmark Holdings Pty Ltd [2011] NSWSC 1084 Supreme Court of New South Wales Australia - New South Wales 15 Sep 2011 AustLII flag 3
Fitness First Australia Pty Ltd v Dubow [2011] NSWSC 531; (2011) 251 FLR 241; (2011) 84 ACSR 296 Supreme Court of New South Wales Australia - New South Wales 3 Jun 2011 AustLII flag 42
Roslyn Street Pty Ltd v Leisure Inn Hospitality Management Pty Ltd [2011] NSWSC 512 Supreme Court of New South Wales Australia - New South Wales 30 May 2011 AustLII flag 10
Timberland Property Holdings Pty Ltd v Schindler Lifts Australia Pty Ltd [2011] NSWSC 466 Supreme Court of New South Wales Australia - New South Wales 20 May 2011 AustLII flag 37
King Furniture Australia Pty Ltd v Higgs [2011] NSWSC 234 Supreme Court of New South Wales Australia - New South Wales 30 Mar 2011 AustLII flag 10
King Furniture Australia Pty Ltd v Higgs [2011] NSWSC 375 Supreme Court of New South Wales Australia - New South Wales 30 Mar 2011 AustLII flag 3
On Time Nurses Agency Pty Ltd v Deputy Commissioner of Taxation [2010] VSC 573 Supreme Court of Victoria Australia - Victoria 10 Dec 2010 AustLII flag 4
NA Investments Holdings Pty Ltd v Perpetual Nominees Ltd [2010] NSWCA 210; (2010) 79 ACSR 544 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Aug 2010 AustLII flag 39
Van Motman Pty Ltd v Creative Fitness Marketing Pty Ltd [2010] QSC 105 Supreme Court of Queensland Australia - Queensland 12 Apr 2010 AustLII flag 2
NA Investment v Perpetual [2010] NSWSC 248 Supreme Court of New South Wales Australia - New South Wales 8 Apr 2010 AustLII flag 2
Botany Bay v Permtree Botany Bay v BAS Botany Bay v Jazabas [2009] NSWSC 896 Supreme Court of New South Wales Australia - New South Wales 31 Aug 2009 AustLII flag 3
Benson Communications Pty Ltd v Carroll [2009] FCA 632 Federal Court of Australia Australia - Commonwealth 1 Jun 2009 AustLII flag 1
CP York Holdings Pty Ltd v Food Improvers Pty Ltd [2009] NSWSC 409 Supreme Court of New South Wales Australia - New South Wales 14 May 2009 AustLII flag 27
K Young Trading Pty Ltd v Tjoi [2009] NSWSC 260 Supreme Court of New South Wales Australia - New South Wales 30 Mar 2009 AustLII flag 3
Saferack Pty Ltd v Marketing Heads Australia Pty Ltd [2007] NSWSC 1143; (2007) 214 FLR 393; (2007) 25 ACLC 1392 Supreme Court of New South Wales Australia - New South Wales 16 Oct 2007 AustLII flag 94
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2007] QCA 312; (2007) 25 ACLC 1341 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Sep 2007 AustLII flag 28
Polstar Pty Ltd v Agnew [2007] NSWSC 114; (2007) 208 FLR 226; (2007) 25 ACLC 293 Supreme Court of New South Wales Australia - New South Wales 22 Feb 2007 AustLII flag 29
Neutral Bay Pty Ltd v Deputy Commissioner of Taxation [2006] QSC 394; 205 FLR 470; 65 ATR 270 Supreme Court of Queensland Australia - Queensland 14 Dec 2006 AustLII flag 9
Rocket Transport Services Pty Ltd v Deputy Commissioner of Taxation [2006] WASC 234; 64 ATR 423 Supreme Court of Western Australia Australia - Western Australia 30 Oct 2006 AustLII flag 2
Wilcom International Co Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 6; 58 ATR 466 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 21 Feb 2005 AustLII flag
Albion Hat & Cap Co Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 4; 58 ATR 462 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 21 Feb 2005 AustLII flag
Embroidery Machinery Sales and Services Pty Ltd v Deputy Commissioner of Taxation [2005] ACTCA 5; 58 ATR 464 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 21 Feb 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s459E

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Greenway Hotel Pty Ltd v Parton [2004] ACTCA 13 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 14 Jul 2004 AustLII flag 5
Jian Xing Knitting Factory v SCASA Pty Ltd [2004] SASC 152 Supreme Court of South Australia Australia - South Australia 28 May 2004 AustLII flag 6
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 flag 92
Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd [1997] FCA 681; (1997) 76 FCR 452; (1997) 147 ALR 444; (1997) 24 ACSR 353; 15 ACLC 1001 Federal Court of Australia Australia - Commonwealth 29 Jul 1997 AustLII flag 452
Hughes Aircraft Systems International v Airservices Australia [1997] FCA 558; (1997) 76 FCR 151; (1997) 146 ALR 1 Federal Court of Australia Australia - Commonwealth 30 Jun 1997 AustLII flag 317
Equuscorp Pty Ltd v Perpetual Trustees WA Ltd (1997) 80 FCR 295 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 2
Graywinter Properties Pty Ltd v Gas & Fuel Corporation Superannuation Fund [1996] FCA 822; (1996) 70 FCR 452; (1996) 14 ACLC 1703; (1996) 21 ACSR 581; 14 ACLR 1703 Federal Court of Australia Australia - Commonwealth 17 Sep 1996 AustLII flag 354
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 105

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