Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
| Jurisdiction | Australia Federal only |
| Court | High Court |
| 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 |
| Date | 26 April 2005 |
| Docket Number | S606/2003 |
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42 cases
- Commissioner of Taxation v McWilliam
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Commissioner of State Revenue v Rojoda Pty Ltd
...(NSW) v Buckle (1998) 192 CLR 226 at 242- 243 [38]. See also Federal Commissioner of Taxation v Linter Textiles Australia Ltd (In liq) (2005) 220 CLR 592 at 606 75 DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510 at 519. See also Maitland, Equity: also The Fo......
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Sons of Gwalia Ltd v Margaretic
...27 [1998] AC 298 at 325. 28 25 & 26 Vict c 89. 29 See Federal Commissioner of Taxation v Linter Textiles Australia Ltd (In liq) (2005) 220 CLR 592 at 609–611 [39]–[49]; New South Wales v Commonwealth (2006) 81 ALJR 34 at 72–77 [96]–[124]; 231 ALR 1 at 30 See, respectively, Clay v Clay (200......
- Cook (Liquidator), Re Italiano Family Fruit Company Pty Ltd (in Liquidation) v Italiano Family Fruit Company Pty Ltd (in Liquidation)
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4 books & journal articles
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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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THE INTERSECTION OF COMPANIES AND TRUSTS.
...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 ......