Australian Building Systems Pty Ltd v Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | 2014-0221 FCA E |
Date | 2014 |
Court | Federal Court |
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2 firm's commentaries
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The obligation of a liquidator or receiver to retain funds from the proceeds of sale of an asset sufficient to meet prospective tax liabilities
...any other claims to those funds, including that of a secured creditor. Australian Building Systems Pty Ltd v Commissioner of Taxation [2014] FCA 116 On 11 October 2012 the liquidators of ABS commenced proceedings in the Federal Court of Australia appealing from the Commissioner's decision t......
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Capital Gains – Not so Taxing for Receivers and Liquidators?
...to section 104.10(4) of the Income Tax Assessment Act 1997 (Cth). [3] Australian Building Systems Pty Ltd v Commissioner of Taxation [2014] FCA 116 at [4] [2007] HCA 54. [5] Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation) [2015] HCA 48 at 60. [6]...