Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)

Judgment date: 10/12/2015
Court: HCA
Judge: French CJ, Kiefel, Gageler, Keane and Gordon JJ
Citation: [2015] HCA 48; BC201512116;
Catchwords: Statutes;  Interpretation;  (CTH) Income Tax Assessment Act 1936 Pt III div 6;  Trustee;  

Statutes;  Interpretation;  (CTH) Income Tax Assessment Act 1936 s 255(1)(b);  Tax which is or will become due;  

Statutes;  Interpretation;  (CTH) Income Tax Assessment Act 1936 s 254;  Tax which is or will become due;  

Corporations;  Liquidators;  Trust estate;  Trustee;  

Taxation and revenue;  Capital gains tax;  Agent or trustee;  Ancillary liability;  

Taxation and revenue;  Capital gains tax;  Assessment;  Retention obligation;