In the matter of Bruton Holdings Pty Limited (in liquidation) v Commissioner of Taxation [2007] FCA 1643

FEDERAL COURT OF AUSTRALIA

In the matter of Bruton Holdings Pty Limited (in liquidation) v Commissioner of Taxation [2007] FCA 1643

INCOME TAX – CORPORATIONS – Notices under s 260-5 of the Taxation Administration Act 1953 (Cth) issued to solicitors of a company that was a trustee of a purpose trust after the company was wound up – relevant notice void – consideration of the position of the parties SOLICITOR'S LIEN – costs of solicitors of the company subject of a lien Corporations Act 2001 (Cth) ss 436A, 500(1), 500(3) Income Tax Assessment Act 1936 (Cth), ss 6(1) s 23(e), 95, 96, 98, 99, 99A, 102, 254(1) Income Tax Assessment Act 1997 (Cth) ss 4-5, 960-100(1)(f) 4-1, 9-1 item 11 Legal Profession Act 2004 (NSW) s 255 Taxation Administration Act 1953 (Cth) s 260-5 Cassaniti v Paragalli (2006) 229 ALR 416 Chief Commissioner of Stamp Duties (NSW) v Buckle (1998) 192 CLR 226 Christian Enterprises Ltd v Commissioner of Land Tax (1968) 72 SR 90 Donnelly v Commissioner of Taxation (1989) 25 FCR 432 Glazier Holdings Pty Ltd (in Liqu) v Australian Men's Health Pty Ltd (in Liqu) [2006] NSWSC 1240 Herdegen v Commissioner of Taxation (1988) 84 ALR 271 McQuarrie v Jaques (1954) 92 CLR 262 Macquarie Health Corporation Ltd v Commissioner of Taxation (1999) 96 FCR 238 Octavo Investments Pty Limited v Knight (1979) 144 CLR 360 Re Suco Gold Pty Ltd (In Liq) (1983) 33 SASR 99 Roam Australia Pty Ltd v Telstra Corp [1997] 980 FCA BRUTON HOLDINGS PTY LIMITED (IN LIQUIDATION) v COMMISSIONER OF TAXATION AND PERSONS NAMED IN SCHEDULE 'A' TRADING AS PIPER ALDERMAN NSD 966 OF 2007

ALLSOP J

2 November 2007

SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 966 OF 2007

BETWEEN: BRUTON HOLDINGS PTY LIMITED (IN LIQUIDATION)

Plaintiff

AND: COMMISSIONER OF TAXATION

First Defendant