Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation) [2015] HCA 48

HIGH COURT OF AUSTRALIA

FRENCH CJ, KIEFEL, GAGELER, KEANE AND GORDON JJ

Matter No B19/2015

COMMISSIONER OF TAXATION APPELLANT

AND

AUSTRALIAN BUILDING SYSTEMS PTY LTD (IN LIQUIDATION) RESPONDENT

Matter No B20/2015

COMMISSIONER OF TAXATION APPELLANT

AND

GINETTE DAWN MULLER AND JOANNE EMILY DUNN AS LIQUIDATORS OF AUSTRALIAN BUILDING SYSTEMS PTY LTD (IN LIQUIDATION) RESPONDENTS

Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation) Commissioner of Taxation v Muller and Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation) [2015] HCA 48 10 December 2015 B19/2015 & B20/2015

ORDER

Each appeal is dismissed with costs.

On appeal from the Federal Court of Australia

Representation

J T Gleeson SC, Solicitor-General of the Commonwealth with N J Williams SC and M J O'Meara for the appellant in both matters (instructed by McInnes Wilson Lawyers)

S L Doyle QC with M S Trim for the respondents in both matters (instructed by Thomson Geer)

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation) Commissioner of Taxation v Muller and Dunn as Liquidators of Australian Building Systems Pty Ltd (In Liquidation)

Taxes and duties – Income tax and related legislation ­– Obligations of agents and trustees – Where liquidators caused company to sell property resulting in a capital gain – Whether retention obligation in s 254(1)(d) of Income Tax Assessment Act 1936 (Cth) arises before assessment – Whether liquidators are trustees of trust estate for the purposes of Div 6 of Pt III of Act.

Statutes – Construction – Same or similar phrases within a statute – Whether construction of a phrase in one provision controls construction of the same or similar phrase in another provision – Relevance of context and purpose.