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 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
50 cases
- Commissioner of Taxation v McWilliam
-
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......
-
Clive Frederick Palmer(Plaintiff) v Marcus William Ayres, Stephen James Parbery and Michael Andrew Owen in their Capacities as Liquidators of Queensland Nickel Pty Ltd (in Liquidation) and Others
...v O'Brien (1990) 169 CLR 332 at 338–339, 352; [1990] HCA 8; Federal Commissioner of Taxation v Linter Textiles Australia Ltd (In liq) (2005) 220 CLR 592 at 599 [5]; [2005] HCA 20; Commissioner for Corporate Affairs v Harvey [1980] VR 669; Re Quatrovision Pty Ltd (in liq) and the Companies A......
-
Commissioner of Taxation v Lane
...liquidation) [2001] 2 AC 328 Commissioner of Taxation of the Commonwealth of Australia v Linter Textiles Australia Ltd (in liquidation) [2005] HCA 20; 220 CLR 592 CPT Custodian Pty Ltd v Commissioner of State Revenue of the State of Victoria [2005] HCA 53; 224 CLR 98 DKLR Holding Co (No 2) ......
Request a trial to view additional results
6 books & journal articles
-
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......
-
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......
-
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......
-
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 [......
Request a trial to view additional results