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Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq)   flag  2

[2014] FCAFC 133; (2014) 226 FCR 263
Federal Court of Australia
Australia - Commonwealth
8th October, 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); 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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Admissions to the Supreme Court of the Northern Territory" [2015] BalJlNTLawSoc 31 Editors Australia circa 2015 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s52, s97, s98, s99, s99A, s254, s255
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s39.32
Income Tax Assessment Act 1918 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
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
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
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
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
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
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
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
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
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
Commissioner of Taxation v Kavich (1996) 68 FCR 519; (1996) 138 ALR 323; 33 ATR 273 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 17
Commissioner of Taxation v Jones [1999] FCA 308; (1999) 86 FCR 282; 166 ALR 650; 41 ATR 460 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 11
FCT v Resource Capital Fund IV LP [2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816 Federal Court of Australia Australia - Commonwealth 22 Oct 2013 AustLII flag 4
Fermanis v Cheshire Holdings Pty Ltd (1990) 1 WAR 373; (1990) 20 ATR 1862 Australia - Western Australia circa 1990 LexisNexis AU flag 4
Deputy Commissioner of Taxation v Barkworth Olives Management Ltd [2011] 1 Qd R 326 Australia - Queensland circa 2011 LexisNexis AU flag 3
Australian Building Systems Pty Ltd v Commissioner of Taxation [2014] FCA 116 Federal Court of Australia Australia - Commonwealth 21 Feb 2014 AustLII flag 1
"Admissions to the Supreme Court of the Northern Territory" [2015] BalJlNTLawSoc 31 Editors Australia circa 2015 AustLII flag

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