Commissioner of Taxation v Kassem and Secatore
Jurisdiction | Australia Federal only |
Neutral Citation | 2012-0831 FCA L,[2012] FCAFC 124 |
Date | 2012 |
Court | Federal Court |
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6 cases
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Bryant, in the matter of Gunns Limited (in liq) (receivers and managers appointed) v Edenborn Pty Ltd
...122 D Pty Ltd (in liq) v Calas (Trustee), in the matter of D Pty Ltd (in liq) [2016] FCA 1409 Federal Commissioner of Taxation v Kassem [2012] FCAFC 124; 205 FCR 156 G and M Aldridge Pty Ltd v Walsh [2000] HCA 27; 203 CLR 662 Great Investments Ltd v Warner [2016] FCAFC 85; 243 FCR 516 Harkn......
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Robt. Jones Holdings Ltd v Anthony John Mccullagh and Stephen Mark Lawrence
...of s 292 can easily be avoided by using a prepayment mechanism”: at [24.48], n 4. 109 Federal Commissioner of Taxation v Kassem [2012] FCAFC 124, (2012) 205 FCR 110 At [16]. 111 At [41]. 112 At [4] and [38]. 113 At [48]–[50]. 114 At [54]. 115 At [57]. 116 At [59]. The Court noted the same a......
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Bryant, in the matter of Gunns Limited (in liq) (receivers and managers appointed) v Bluewood Industries Pty Ltd
...14 ACSR 321 Cussen (as liquidator of Akie Pty Ltd) v Commissioner of Taxation [2004] NSWCA 383 Federal Commissioner of Taxation v Kassem [2012] FCAFC 124; 205 FCR 156 G and M Aldridge Pty Ltd v Walsh [2000] HCA 27; 203 CLR 662 Harkness v Commonwealth Bank of Australia Ltd (1993) 32 NSWLR 54......
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Bryant, in the matter of Gunns Limited (in liq) (receivers and managers appointed) v Badenoch Integrated Logging Pty Ltd
...14 ACSR 321 Cussen (as liquidator of Akie Pty Ltd) v Commissioner of Taxation [2004] NSWCA 383 Federal Commissioner of Taxation v Kassem [2012] FCAFC 124; 205 FCR 156 Harkness v Commonwealth Bank of Australia Ltd (1993) 32 NSWLR 543 Hussain v CSR Building Products Ltd [2016] FCA 392 In the ......
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3 firm's commentaries
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Third party payments, voidable preferences and the Quistclose trust
...payment pursuant to a Quistclose trust amounts to a "transaction" in satisfaction of section 588FA. In Commissioner of Taxation v Kassem (2012) FCAFC 124 the Full Federal Court in referring to the "plain language of section 588FA(1)" clearly suggests that the requirements under section 122,......
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Can A Landlord Who Calls On A Bank Guarantee Due To The Insolvency Of Its Tenant Be Subject To An Unfair Preference Claim By A Liquidator?
...element of section 588FA of the Act. Solicitor Brigitte Challis contributed to this article. Footnotes [2018] NSWCA 149↩ [1997] FCA 667↩ [2012] FCAFC 124↩ [2017] NSWSC Dentons is the world's first polycentric global law firm. A top 20 firm on the Acritas 2015 Global Elite Brand Index, the F......
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s558FA Corporations Act 2001. The unfair preference claim and the third party payer.
...Blacklaw & Shadforth Pty Ltd (1997) 147 ALR 281;24 ACSR 292. iii Kassem and Secatore v Commissioner of Taxation (2012) 205 FCR 156; [2012] FCAFC 124. iv In the matter of Evolvebuilt Pty limited [2017] NSWSC 901 The content of this article is intended to provide a general guide to the su......