Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))

JurisdictionAustralia Federal only
CourtHigh Court
JudgeGleeson CJ,Gummow,Hayne,Callinan,Heydon JJ,McHugh J,Kirby J
Judgment Date26 April 2005
Neutral Citation2005-0426 HCA A,[2005] HCA 20
Date26 April 2005
Docket NumberS606/2003
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42 cases
4 books & journal articles
  • AT THE INTERSECTION OF PROPERTY AND INSOLVENCY: THE INSOLVENT COMPANY’S ENCUMBERED ASSETS
    • Singapore
    • Singapore Academy of Law Journal Nbr. 2008, December 2008
    • 1 December 2008
    ...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......
  • Insolvency Law
    • Singapore
    • Singapore Academy of Law Annual Review Nbr. 2010, December 2010
    • 1 December 2010
    ...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......
  • Case Note
    • Singapore
    • Singapore Academy of Law Journal Nbr. 2014, December 2014
    • 1 December 2014
    ...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 [......
  • THE INTERSECTION OF COMPANIES AND TRUSTS.
    • Australia
    • Melbourne University Law Review Vol. 43 Nbr. 3, April 2020
    • 1 April 2020
    ...113 CLR 265 ('Latec Investments'). See generally Heydon, Leeming and Turner (n 12) 114-37 [4-165]-[4-260]. (29) (1970) 125 CLR 52. (30) (2005) 220 CLR 592 ('Linter Textiles'). See also ElecNet (n (31) See, eg, Lake Macquarie City Council v Luka (1999) 106 LGERA 94 (New South Wales Court of ......

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