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"The Proposed Deterrence of Phoenix Activity: An Opportunity Lost?"   flag  4

(2012) 34 Sydney Law Review 411
Anderson, Helen
Sydney Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax" (2018) 40 Sydney Law Review 255 Anderson, Helen Australia circa 2018 AustLII flag
"Fraudulent Transactions Affecting Employees: Some New Perspectives on the Liability of Advisers" (2015) 39 Melbourne University Law Review 1 Anderson, Helen Australia circa 2015 AustLII flag 1
"Phoenix Activity and the Liability of the Advisor" (2014) 36 Sydney Law Review 471 Anderson, Helen; Haller, Linda Australia circa 2014 AustLII flag
"Who Should Be the Super Police? Detection and Recovery of Unremitted Superannuation" (2014) 37 University of New South Wales Law Journal 162 Anderson, Helen; Hardy, Tess Australia circa 2014 AustLII flag 3

Legislation Cited

Legislation Name Provision
Corporations Amendment (Phoenixing and Other Measures Bill) 2012 (Cth)
Income Tax (Managed Investment Trust Withholding Tax) Amendment Bill 2012 (Cth)
Pay As You Go Withholding Non-compliance Tax Bill 2011 (Cth)
Pay As You Go Withholding Non-compliance Tax Bill 2012 (Cth)
Tax Laws Amendment (2011 Measures No 8) Bill 2011 (Cth)
Tax Laws Amendment (2012 Measures No 2) Bill 2012 (Cth)
Corporations Act (Cth) s15, s60, s64, s79, s92, s101, s112, s113, s116, s118, s120, s123, s143, s148, s180, s181, s182, s183, s184, s206C, s206D, s206E, s206F, s428, s435A, s439C, s461, s462, s478, s489EA, s489EC, s533, s588FB, s596AB, s601AD, s601AE, s601AF, s1274AA, s1317G, s1317H, s1318
Crimes (Taxation Offences) Act 1980 (Cth) s5, s6, s7, s15, s17
Income Tax Assessment Act 1936 (Cth) s255
Taxation Administration Act 1953 (Cth) s68, s71, s72, s73, s77, s269, s600A
Corporations Amendment (Phoenixing and Other Measures) Act 2012 (Cth)
Corporations Law Amendment (Employee Entitlements) Act 2000 (Cth)
Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 (Cth)
Insolvency (Tax Priorities) Legislation Amendment Act 1993 (Cth)
Tax Laws Amendment (2012 Measures No 2) Act 2012 (Cth)
Tax Laws Amendment (Transfer of Provisions) Act 2010 (Cth)
Pay-Roll Tax Act 1971 (NSW) s16LA
Companies Act 1990 s140, s149, s150, s153, s155, s178, s180
Companies Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fair Work Ombudsman v Francis [2011] FMCA 1005 Federal Magistrates Court of Australia Australia 19 Dec 2011 AustLII flag 2
Fair Work Ombudsman v Ramsey Food Processing Pty Ltd [2011] FCA 1176; (2011) 196 CLR 174; (2011) 198 FCR 174; (2011) 214 IR 306 Federal Court of Australia Australia - Commonwealth 19 Oct 2011 AustLII flag 57
"Pre-Packaged Administrations and the Construction of Propriety" (2011) 11 Journal of Corporate Law Studies 1 Journal of Corporate Law Studies United Kingdom circa 2011 HeinOnline flag 1
"UK Pre-Pack Reforms: Pause for Thought in Australia" (2011) 23 (2) Australian Insolvency Journal 12 Australian Insolvency Journal Australia circa 2011 flag 1
"Pre-Packs: A Legitimate Means to Phoenix an Insolvent Co" (2011) 23 Australian Insolvency Journal 30 Australian Insolvency Journal Australia circa 2011 flag 1
"Corporate Groups in Australia: Play" (2010) 20 Australian Accounting Review 121 Australian Accounting Review Australia circa 2010 flag 2
Australian Securities and Investments Commission v Somerville [2009] NSWSC 934; (2009) 259 ALR 574; (2009) 77 NSWLR 110; (2009) 74 ACSR 89 Supreme Court of New South Wales Australia - New South Wales 8 Sep 2009 AustLII flag 33
"Pre-Packaged Transactions in Administration -- Strategy and Application" (2009) 9 Insolvency Law Bulletin 110 Insolvency Law Bulletin Australia circa 2009 flag 1
"Shareholder Loans in Corporate Insolvency – A New Approach to an Old Problem" (2008) 9 German Law Journal 1109 German Law Journal Germany circa 2008 Westlaw flag 1
"Legal Capital and Creditor Protection in Uk Private Companies" (2008) 5 European Company Law 220 European Company Law Netherlands circa 2008 flag 1
Deputy Commissioner of Taxation v Dick [2007] NSWCA 190; (2007) 226 FLR 388; (2007) 242 ALR 152; (2007) 64 ACSR 61; (2007) 67 ATR 762; (2007) 25 ACLC 1055 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Aug 2007 AustLII flag 64
"Recharacterization and the Nonhindrance of Creditors" (2006) 7 European Business Organization Law Review 259 European Business Organization Law Review Europe circa 2006 Cambridge flag 1
"Legal Approaches to Restricting Distributions to Shareholders: The Role of Fraudulent Transfer Law" (2006) 7 European Business Organization Law Review 199 European Business Organization Law Review Europe circa 2006 Cambridge flag 1
"Legal Capital: an Outdated Concept?" (2006) 7 European Business Organization Law Review 5 European Business Organization Law Review Europe circa 2006 Cambridge flag 2
Deputy Commissioner of Taxation of the Commonwealth of Australia v Casualife Furniture International Pty Ltd [2004] VSC 157; (2004) 9 VR 549; (2004) 55 ATR 599 Supreme Court of Victoria Australia - Victoria 17 May 2004 AustLII flag 28
Joseph Khoury & Sons v Zambena Pty Ltd [1999] NSWCA 402; (1999) 217 ALR 527 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Oct 1999 AustLII flag 27
Ferrari Investment (Townsville) Pty Ltd (in liq) v Ferrari [1999] QCA 230; [2000] 2 Qd R 359 Supreme Court of Queensland - Court of Appeal Australia - Queensland 22 Jun 1999 AustLII flag 21
R v Heilbronn [1999] QCA 095; (1999) 150 FLR 43; (1999) 30 ACSR 488 Supreme Court of Queensland - Court of Appeal Australia - Queensland circa 1999 AustLII flag 8
"The Increasing Recognition of Enterprise Principles in Determining Parent and Subsidiary Corporation Liabilities" (1996) 28 Connecticut Law Review 295 Connecticut Law Review United States circa 1996 HeinOnline / LexisNexis flag 6
Australian Securities Commission v AS Nominees Ltd [1995] FCA 1663; (1995) 62 FCR 504; (1995) 133 ALR 1; (1995) 18 ACSR 459; 13 ACLC 1822 Federal Court of Australia Australia - Commonwealth 15 Nov 1995 AustLII flag 213
Taxation, Deputy Commissioner of v Woodings (1995) 13 WAR 189; (1995) 16 ACSR 266; (1995) 13 ACLC 469 Australia - Western Australia circa 1995 LexisNexis AU flag 23
Jeffree v National Companies & Securities Commission [1990] WAR 183; (1989) 15 ACLR 217; (1989) 7 ACLC 556 Australia - Western Australia circa 1990 LexisNexis AU flag 58
Benjamin v Diamond (In re Mobile Steel Co) 563 F2d 692 United States Court of Appeals, Fifth Circuit United States 21 Nov 1977 WorldLII flag 46
"The Theory of Enterprise Entity" (1947) 47 Columbia Law Review 343 Columbia Law Review United States circa 1947 HeinOnline / LexisNexis flag 7
Pepper v Litton 308 US 295; 84 L Ed 2d 281; 84 L Ed 281; 60 SCt 238; 41 Am Bankr Rep NS 279 United States Supreme Court United States 4 Dec 1939 WorldLII flag 378
Taylor v Standard Gas & Electric Co 306 US 307; 83 L Ed 669; 59 SCt 543 United States Supreme Court United States 27 Feb 1939 WorldLII flag 76

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