Bruton Holdings Pty Ltd (in Liquidation) v Commissioner of Taxation (No 1)
Jurisdiction | Australia Federal only |
Judge | French CJ,Gummow,Hayne,Heydon,Bell JJ |
Judgment Date | 26 August 2009 |
Neutral Citation | 2009-0826 HCA D,[2009] HCA 32 |
Court | High Court |
Docket Number | S158/2009 |
Date | 26 August 2009 |
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35 cases
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Equity Trust (Jersey) Ltd v Halabi (in his capacity as Executor of the Estate of the late Madam Intisar Nouri)
...Full Court but restored on appeal by the High Court, on grounds which do not concern the right of indemnity. In its unanimous judgment ( [2009] HCA 32; 239 CLR 3460), the High Court said at para 43: “… by force of cl 13 of the Trust Deed, the appellant has a lien on the trust assets for all......
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Mann v Paterson Constructions Pty Ltd
...(1932) 47 CLR 1 at 7 per Gavan Duffy CJ and Dixon J; [1932] HCA 9; Bruton Holdings Pty Ltd (In liq) v Federal Commissioner of Taxation (2009) 239 CLR 346 at 353 [17] per French CJ, Gummow, Hayne, Heydon and Bell JJ; [2009] HCA 199 See Equuscorp (2012) 246 CLR 498 at 514 [25] per French CJ, ......
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Carter Holt Harvey Woodproducts Australia Pty Ltd v The Commonwealth
...of Stamp Duties (NSW) v Buckle (1998) 192 CLR 226 at 245 [47]; Bruton Holdings Pty Ltd (In liq) v Federal Commissioner of Taxation (2009) 239 CLR 346 at 358–359 [43]; [2009] HCA 49 (1998) 192 CLR 226 at 245 [47]. 50 Scott and Fratcher, The Law of Trusts, 4th ed (1988), vol 3A at 345 §246. 5......
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3 books & journal articles
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THE INTERSECTION OF COMPANIES AND TRUSTS.
...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 (......
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The intersection between taxation and insolvency — The South African Revenue Service’s preference
...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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The intersection between taxation and insolvency — The South African Revenue Service’s preference
...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......