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Commissioner of Taxation v Dexcam Australia Pty Ltd (in liq) 1

[2003] FCAFC 148; 129 FCR 582; 53 ATR 252; 46 ACSR 406; 21 ACLC 1370

Federal Court of Australia

Australia - Commonwealth

30th June, 2003

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Bruton Holdings Pty Ltd (in liq)	[2008] FCAFC 184; (2008) 173 FCR 472; [2008] ATC 20-073; 70 ATR 903	Federal Court of Australia	Australia - Commonwealth	1 Dec 2008	AustLII		38

Legislation Cited

Legislation Name	Provision
Insolvency (Tax Priorities) Legislation Amendment Bill 1993 (Cth)
Bankruptcy Act 1966 (Cth)	s9, s58, s82
Corporations Act 2001 (Cth)	s9, s436A, s439C, s444B, s471B, s474, s478, s553C, s556, s1384, s1400
Crown Debts (Priority) Act 1981 (Cth)	s3, s4
Crimes (Taxation Offences) Act 1980 (Cth)
Income Tax Assessment Act 1936 (Cth)
Act (Cth)	s16, s204, s221
Taxation Administration Act (Cth)
Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth)	s3, s8A, s8E, s12A
Federal Court Rules (Cth)
Corporate Law Reform Act 1992 (Cth)
Insolvency (Tax Priorities) Legislation Amendment Act 1993 (Cth)	s7, s9, s11, s15
Taxation Debts (Abolition of Crown Priority) Act 1980 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Kavich	(1996) 68 FCR 519; (1996) 138 ALR 323; 33 ATR 273	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		17
Gye v McIntyre	[1991] HCA 60; (1991) 171 CLR 609; (1991) 98 ALR 393; 65 ALJR 221	High Court of Australia	Australia - Commonwealth	1 Mar 1991	AustLII		170
Taylor v Commissioner of Taxation	(1987) 16 FCR 212; (1987) 73 ALR 219; 18 ATR 715	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		26
Clyne v Deputy Commissioner of Taxation	[1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429	High Court of Australia	Australia - Commonwealth	7 Aug 1981	AustLII		231
FCT v Official Receiver	[1956] HCA 24; (1956) 95 CLR 300; [1956] ALR 643; 18 ABC 3; (1956) 30 ALJR 143	High Court of Australia	Australia - Commonwealth	6 Jun 1956	AustLII		54

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