High Court of Australia

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

10 Dec 2015

Case Number: B19/2015 B20/2015


French CJ, Kiefel, Gageler, Keane, Gordon JJ


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.

Words and phrases – "agent", "answerable as taxpayer", "assessment", "capital gain", "collecting provision", "due", "due and payable", "income, profits or gains", "is or will become due", "owing", "sufficient", "trustee".

Income Tax Assessment Act 1936 (Cth) – ss 6(1), 254, 255, Pt III, Div 6.

Income Tax Assessment Act 1997 (Cth) – ss 5-5, 104-10.

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