Commissioner of Taxation v Australian Building Systems Pty Ltd ((in Liquidation))
| Jurisdiction | Australia Federal only |
| Judge | French CJ,Kiefel J.,Gageler J.,Keane J.,Gordon J. |
| Judgment Date | 10 December 2015 |
| Neutral Citation | [2015] HCA 48 |
| Date | 10 December 2015 |
| Court | High Court |
| Docket Number | S119/2015 & S132/2015 |
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3 cases
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Commissioner of Taxation v Resource Capital Fund IV LP
...not govern its meaning in another place or context: see Federal Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 326 ALR 590 at [27]. However, Article 13 does not require that the extended meaning given to real property in Article 6 be excluded f......
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Bell Group N.v ((in Liquidation)) and Another (Plaintiffs) v The State of Western Australia
...Building Systems Pty Ltd (In liq) (2015) 90 ALJR 151 at 155 [1], 160 [26], 163 [42]–[43], 166 [58]; 326 ALR 590 at 591, 598, 602, 605; [2015] HCA 48. 102 s 254(1)(e) of the 1936 103 See also s 16(3) of the Bell Act at [27] above. 104 In addition to the accrued obligations owed to the Commis......
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Canberra Cleaners Pty Ltd (ACN 142 575 095)(First Plaintiff) v Commissioner for ACT Revenue
...103 ATR 411 Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1 Commissioner of Taxation v Australian Building Systems Pty Limited [2015] HCA 48 ; 257 CLR 544 Edelsten v Wilcox (1988) 83 ALR 99 Ex parte Ashby; Re Egg and I (Farm) Pty Ltd (1971) 2 PSR 969 General Electronics Internation......
3 firm's commentaries
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Australian High Court Finds Liquidators Are Not Required To Set Aside Money For Pre-Assessed Tax Liabilities
...Ltd (In Liquidation); Commissioner of Taxation v Muller and Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCA 48, the High Court of Australia determined that the retention authorization and obligation does not arise upon the crystallization of a tax even......
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Capital gains tax in insolvency appointments
...appointed to assist a mortgagee in exercising a security. The High Court decision of FCT v Australian Building Systems Pty Ltd (in liq) [2015] HCA 48 affirmed there is no personal obligation on a receiver to retain and pay the original asset owner's CGT liability that arises from sale, unti......
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Capital Gains – Not so Taxing for Receivers and Liquidators?
...so it is still a matter of "watch this space". [1]Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation) [2015] HCA 48. [2] Pursuant to section 104.10(4) of the Income Tax Assessment Act 1997 [3] Australian Building Systems Pty Ltd v Commissioner of Taxation [2014] ......