Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (in Liquidation)

JurisdictionAustralia Federal only
Neutral Citation2002-0315 FCA A
Date2002
Year2002
CourtFederal Court
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3 cases
  • Resolute Management Services Ltd v HM Revenue and Customs
    • United Kingdom
    • Special Commissioners (UK)
    • 27 August 2008
    ...no definition of either term. In an Australian case, Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq) [2002] FCA 205, Mansfield J commented that: In the absence of statutory definitions, meaning should be given to those words ["salary" and "wages"] according to ......
  • CLK Kitchens & Joinery Pty Ltd v Commissioner of Taxation
    • Australia
    • Federal Court
    • 12 July 2019
    ...Commonwealth of Australia v Verwayen (1990) 170 CLR 394 Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (in liq) (2002) 117 FCR 336 Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2019] NSWSC 129 Filgate v Thompson (1874) 5 AJR 124 Foodco Managemen......
  • Resolute Management Services Limited Mrs Kathleen Ann Haderlein v Her Majesty's Revenue & Customs, SPC 00710
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 27 August 2008
    ...no definition of either term. In an Australian case, Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq) [2002] FCA 205, Mansfield J commented “In the absence of statutory definitions, meaning should be given to those words [‘salary’ and ‘wages’] according to the o......

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