Bruton Holdings Pty Ltd (in Liquidation) v Commissioner of Taxation (No 1)

JurisdictionAustralia Federal only
JudgeFrench CJ,Gummow,Hayne,Heydon,Bell JJ
Judgment Date26 August 2009
Neutral Citation2009-0826 HCA D,[2009] HCA 32
CourtHigh Court
Docket NumberS158/2009
Date26 August 2009
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35 cases
3 books & journal articles
  • THE INTERSECTION OF COMPANIES AND TRUSTS.
    • Australia
    • Melbourne University Law Review Vol. 43 No. 3, April 2020
    • 1 April 2020
    ...Ltd (in liq) [2014] NSWSC 1004, [13] (Brereton J). (107) (1998) 192 CLR 226 ('Buckle'). (108) (2005) 224 CLR 98 ('CPT Custodian). (109) (2009) 239 CLR 346 ('Bruton (110) Buckle (n 107) 247 [51] (Brennan CJ, Toohey, Gaudron, McHugh and Gummow JJ), quoting Chief Commissioner of Stamp Duties (......
  • The intersection between taxation and insolvency — The South African Revenue Service’s preference
    • South Africa
    • South African Law Journal No. , December 2021
    • 10 December 2021
    ...prefe rences pertai ning to ta xation provide d for in the Insolvency Ac t. According ly, 73 Section 500(1) of the Corpor ations Act.74 [2009] HCA 32. For a di scussion of th is case see A shurst ‘The s equel to Bruton Holdings’ Insolvenc y & Tax Aler t 30 September 2015, avail able at http......
  • The intersection between taxation and insolvency — The South African Revenue Service’s preference
    • South Africa
    • South African Law Journal No. , December 2021
    • 10 December 2021
    ...prefe rences pertai ning to ta xation provide d for in the Insolvency Ac t. According ly, 73 Section 500(1) of the Corpor ations Act.74 [2009] HCA 32. For a di scussion of th is case see A shurst ‘The s equel to Bruton Holdings’ Insolvenc y & Tax Aler t 30 September 2015, avail able at http......

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