Commissioner of Taxation v Multiflex Pty Ltd
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2011-1111 FCA A,[2011] FCAFC 142 |
| Date | 2011 |
| Year | 2011 |
| Court | Full Federal Court (Australia) |
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3 cases
- Owen, Re Rivercity Motorway Pty Ltd (Administrators Appointed) (Receivers and Managers Appointed) v Madden
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Express Gold Refining Ltd. v. Canada (National Revenue), 2020 FC 614
...gave predictability and immediacy to the short-term cash flow requirements of the registered business. This was upheld on appeal ([2011] FCAFC 142), and leave to appeal was denied ([2011] HCATrans 344). [33] To a similar effect, the European Court of Justice also considered a case whe......
- Unit Trend Services Pty Ltd v Commissioner of Taxation
2 firm's commentaries
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Refunds delayed, refunds denied - the Commissioner's new powers to retain refunds of GST
...then both cannot exist simultaneously. The recent decision of the Full Federal Court in Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142 has highlighted the contradictory forces at work in the administration of GST – the Commissioner's need to secure the revenue and taxpayers' ......
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Back to the future: High Court decisions confirm a more literal approach to statutory interpretation
...time of the statement, as an aid to the interpretation of that law." A similar example is Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142, where the Full Federal Court considered the interpretation of refund provisions in GST legislation. The Commissioner urged an interpretati......