Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
| Jurisdiction | Australia Federal only |
| Judge | Gleeson CJ,Gummow,Hayne,Callinan,Heydon JJ,McHugh J,Kirby J |
| Judgment Date | 26 April 2005 |
| Neutral Citation | 2005-0426 HCA A,[2005] HCA 20 |
| Court | High Court |
| Docket Number | S606/2003 |
| Date | 26 April 2005 |
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50 cases
- Commissioner of Taxation v McWilliam
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BTI 2014 LLC v Sequana S.A.
...company approaches or enters insolvency. Whatever the position may be under the law of Australia or New Zealand (cf Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592), there is no transfer of a proprietary interest under English law. A company's sha......
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Bosanac v Commissioner of Taxation
...Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 at 463, Federal Commissioner of Taxation v Linter Textiles Australia Ltd (In liq) (2005) 220 CLR 592 at 606 [30] and Peldan v Anderson (2006) 227 CLR 471 at 485 103 See, eg, In re Gillingham Bus Disaster Fund [1958] Ch 300 at 310; Vande......
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Commissioner of Taxation v Carter
...Stamp Duties (NSW) v Buckle (1998) 192 CLR 226 at 243 [38]; Federal Commissioner of Taxation v Linter Textiles Australia Ltd (In liq) (2005) 220 CLR 592 at 606 [30]; DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510 at 519; on appeal (1982) 149 CLR 431 at 474;......
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6 books & journal articles
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Contract formation
...business trust in Singapore” [2012] Journal of Business Law 683. 376 Commissioner of Taxation v Linter Textiles Australia Ltd (in liq) (2005) 220 CLR 592 at [52]. 377 Williams v Hathaway (1877) 6 Ch D 544. 96 ContraCt ForMation (x) Plurality of parties 2.116 Where there are more than two pa......
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AT THE INTERSECTION OF PROPERTY AND INSOLVENCY: THE INSOLVENT COMPANY’S ENCUMBERED ASSETS
...this article nor its mistakes should be attributed to anyone other than me. 2 In Commissioner of Taxation v Linter Textiles Australia Ltd[2005] HCA 20 at [184], Kirby J noted that the jurisdictions where this view is taken include England (Ayerst v C & K (Construction) Ltd[1976] AC 167); Ir......
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Insolvency Law
...the views of the High Court of Australia in Commissioner of Taxation of the Commonwealth of Australia v Linter Textiles Australia Ltd (2005) 220 CLR 592 and that of the Singapore High Court in Low Gim Har v Low Gim Siah [1992] 1 SLR(R) 970. The decisions in both of these cases sought to int......
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Case Note
...Fuel Pte Ltd[2010] 3 SLR 82 at [44], Judith Prakash J described this case as “the leading modern authority on the statutory trust”. 34(2005) 220 CLR 592. 35Power Knight Pte Ltd v Natural Fuel Pte Ltd[2010] 3 SLR 82 at [49]. 36 [1997] 1 BCLC 681 at 686, per Millet LJ. 37 [2004] 2 AC 298 at [......
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