Federal Court of Australia
JUDGMENT No. evn Qa ea? Line
CATCHWORDS
INCOME TAX - group tax payments - receivers appointed - whether the whole of the debtor employer's property passed under the control of the trustees under s 221P(1) - meaning of term "control" in s 221P(1) - whether debtor's lability is extinguished where the whole of the debtor employer's property passes under the control of trustees under s 221P(1) - whether Deed of Appointment of receivers a "sham" to
avoid payment of group tax.
Income Tax Assessment Act 1936 ss 6, 221P
Real Property Act 1900 s 57(2)(b)
Federal Commissioner of Taxation v Bares (1975) 133 CLR 483
Federal Commissioner of Taxation v Card (1963) 109 CLR 177
Re Obie Pty Limited (in liq) (No 5) (1984) 9 ACLR 151
Australian Securities Commissioner v MacLeod & Ors (1994) 94 ATC 4061
Deputy Commissioner of Taxation v Chant (1991) 24 NSWLR 352
Deputy Federal Commissioner of Taxation v AGC (Advances) Ltd (1984) 1 NSWLR 29 Hanibridge Pty Ltd (in liq) v Toomey & Ors (1992) 92 ATC 4109
Russell & Anor v AGC (Advances) Ltd (1987) 12 ACLR 78
Commissioner of Taxation v B & G Plant Hire Pty Limited & Ors (1994) 123 ALR 699 Sharrment Pty Ltd & Ors v The Official Trustee in Bankruptcy (1988) 18 FCR 449
Tamberlin J Sydney 31 October 1994
RECEIVED
1- NOV 1994
FEDERAL COURT OF AUSTRALIA PRINCIPAL REGISTRY /s,
IN THE FEDERAL COURT OF AUSTRALIA GENERAL DIVISION
BANKRUPTCY DISTRICT
OF THE STATE OF NEW SOUTH WALES
No. NP 2909 of 1993
Nee Nee! Nee' ee"
BETWEEN : PHILLIP LESLIE Debtor
EX PARTE : DEPUTY COMMISSIONER OF TAXATION Petitioner
CORAM: TAMBERLIN J PLACE : SYDNEY DATED: 31 OCTOBER 1994
INS FOR
This matter concerns a Bankruptcy Petition dated 19 August 1993 filed on behalf of the Deputy Commissioner of Taxation (the petitioner) on 10 September 1993 in respect of a debt of $179,272 stated to be due from the respondent debtor to the Commissioner in relation to group tax deducted by Phillip Leslie (the debtor) but not paid to the Commissioner. On 6 September 1994 the period within which the Petition would otherwise have lapsed was extended to 24 months from the date of
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