Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Kassem and Secatore [2012] FCAFC 124 Citation: Commissioner of Taxation v Kassem and Secatore [2012] FCAFC 124
Appeal from: Kassem and Secatore v Commissioner of Taxation [2012] FCA 152
Parties: COMMISSIONER OF TAXATION v OZEM KASSEM AND BRUNO SECATORE (IN THEIR CAPACITIES AS LIQUIDATORS OF 081 741 531 PTY LTD (IN LIQUIDATION) ACN 081 741 531 (FORMERLY MORTLAKE HIRE PTY LIMITED) and 081 741 531 PTY LIMITED (IN LIQUIDATION) ACN 081 741 531 (FORMERLY MORTLAKE HIRE PTY LIMITED)
File number: NSD 460 of 2012
Judges: JACOBSON, SIOPIS AND MURPHY JJ
Date of judgment: 31 August 2012
Catchwords: BANKRUPTCY AND INSOLVENCY – unfair preferences – payment made by related company –allocation of funds by creditor – whether creditor received an unfair preference for the purposes of s 588FA of the Corporations Act 2001 (Cth)
Legislation: Bankruptcy Act 1924 (Cth), s 95 Bankruptcy Act 1966 (Cth), s 122 Corporations Act 2001 (Cth), Part 5.7B, ss 556, 588FA, 588FE, Superannuation Guarantee (Administration) Act 1992 (Cth) Taxation Administration Act 1953 (Cth), ss 8AAZA, 8AAZD, 8AAZLE
Cases cited: Airservices Australia v Ferrier (1996) 185 CLR 483 Andrews v ANZ Banking Group Ltd (2011) 86 ACSR 292 Beveridge v Whitton [2001] NSWCA 6 Burness v Supaproducts Pty Ltd (2009) 259 ALR 339 Burns v Stapleton (1959) 102 CLR 97 Deeley v Lloyds Bank Ltd (1912) AC 756 Devaynes v Noble; Baring v Bole; Clayton's Case (1816) 1 Mer 572; 35 ER 781 Mann v Sangria Pty Ltd (2001) 38 ACSR 307 McKern v Minister Administrating the Mining Act 1978 (WA) (2010) 28 VR 1 Pegulan Floor Coverings Pty Ltd v Carter (1997) 24 ACSR 651 Re Discovery Books Pty Limited (1973) 20 FLR 470 Re Emanuel (No 14) Pty Ltd; Macks v Blacklaw & Shadforth Pty Ltd (1997) 147 ALR 281 Sherry's Case (1884) 25 Ch D 692 at 702 Rees v Bank of New South Wales (1964) 111 CLR 210 VR Dye & Co v Peninsula Hotels Pty Ltd [1999] 3 VR 201 Walsh v Natra Pty Limited (2000) 1 VR 523
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate