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"Illegal Phoenix Activity: Practical Ways to Improve the Recovery of Tax"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
268 Tla 2018	268 TLA 2018		Australia	circa 2018			1
Featherstone v Ashala Model Agency Pty Ltd (in liq)	[2017] QCA 260; [2018] 3 Qd R 147	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	3 Nov 2017	AustLII		13
"Illegal Phoenix Activity: Is a “ Phoenix Prohibition ” the Solution?"	(2017) 35 Company and Securities Law Journal 184	Company and Securities Law Journal	Australia	circa 2017	Legal Online		3
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation	(2017) 105 ATR 907		Australia	circa 2017	Legal Online / Westlaw		1
Ashala v Featherstone	[2016] QSC 121; [2017] 2 Qd R 1; (2016) 309 FLR 321	Supreme Court of Queensland	Australia - Queensland	6 Jun 2016	AustLII		12
(2016) 34 Co and Securities Law Journal 316	(2016) 34 Company and Securities Law Journal 316	Company and Securities Law Journal	Australia	circa 2016	Legal Online		1
"The Australian Taxation Office — What Role Does it Play in Anti-Phoenix Activity?"	(2016) 24 Insolvency Law Journal 127	Insolvency Law Journal	Australia	circa 2016	Legal Online		1
"Sunlight as the Disinfectant for Phoenix Activity"	(2016) 34 Company and Securities Law Journal 257	Company and Securities Law Journal	Australia	circa 2016	Legal Online		4
"Tax Collection, Recovery and Enforcement Issues for Insolvent Entities"	(2016) 31 (3) Australian Tax Forum 425	Australian Tax Forum	Australia	circa 2016			2
Roche v Deputy Commissioner of Taxation	[2015] WASCA 196	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	24 Sep 2015	AustLII		12
"Chain Reaction: A Strategic Approach to Addressing Employment Noncompliance in Complex Supply Chains"	(2015) 57 (4) Journal of Industrial Relations 563	Journal of Industrial Relations		circa 2015			2
"The Conundrum of Phoenix Activity: Is Further Reform Necessary?"	(2015) 23 Insolvency Law Journal 116	Insolvency Law Journal	Australia	circa 2015	Legal Online		1
"Banning, Disqualification and Licensing Powers: ACCC, APRA, ASIC and the ATO Regulatory Overlap, Penalty Privilege and Law Reform"	(2015) 33 Company and Securities Law Journal 555	Company and Securities Law Journal	Australia	circa 2015	Legal Online		2
"Floundering around the Phoenix: Is it Possible to Use Court Proceedings Effectively?"	(2015) 23 Insolvency Law Journal 143	Insolvency Law Journal	Australia	circa 2015	Legal Online		1
HWY Rent Pty Ltd v HWY Rentals (in liq) (No 2)	[2014] FCA 449	Federal Court of Australia	Australia - Commonwealth	8 May 2014	AustLII		36
"Phoenix Activity and the Liability of the Advisor"	(2014) 34 Sydney Law Review 471	Sydney Law Review	Australia	circa 2014	HeinOnline / LexisNexis		1
"An Ounce of Prevention: Practical Ways to Hinder Phoenix Activity"	(2013) 25 (3) Australian Insolvency Journal 16	Australian Insolvency Journal	Australia	circa 2013			1
Commissioner of Taxation v Park	[2012] FCAFC 122; (2012) 205 FCR 1; (2012) 294 ALR 1; (2012) 90 ATR 519	Federal Court of Australia	Australia - Commonwealth	31 Aug 2012	AustLII		13
"The Proposed Deterrence of Phoenix Activity: An Opportunity Lost?"	(2012) 34 Sydney Law Review 411	Sydney Law Review	Australia	circa 2012	AustLII		4
TD 2014/24 - Income tax: consolidation: if the conditions in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No	2 Act 2012		United Kingdom	circa 2012	AustLII		8
Deputy Commissioner of Taxation v Power	(2012) 273 FLR 35		Australia	circa 2012	Legal Online / Westlaw		1
Commissioner of Taxation v BHP Billiton Ltd	[2011] HCA 17; (2011) 244 CLR 325; (2011) 277 ALR 224; (2011) 79 ATR 1; (2011) 85 ALJR 638; [2011] ATC 20-264	High Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII		27
Grossman and Australian Securities and Investments Commission	[2011] AATA 6	Administrative Appeals Tribunal	Australia	12 Jan 2011	AustLII		1
"Legislative Change to Director Penalty Notices and Security for Tax Payments"	(2011) 40 Australian Tax Review 60	Australian Tax Review	Australia	circa 2011	Legal Online / Informit		2
"Corporate Groups: The Intersection Between Corporate and Tax Law - Commissioner of Taxation v BHP Billiton Finance Ltd"	(2010) 32 Sydney Law Review 723	Sydney Law Review	Australia	circa 2010	AustLII		2
ASIC v Somerville (No 2)	[2009] NSWSC 998	Supreme Court of New South Wales	Australia - New South Wales	24 Sep 2009	AustLII		5
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		33
Bruton Holdings Pty Ltd (in liq) v Commissioner of Taxation	[2009] HCA 32; (2009) 239 CLR 346; (2009) 258 ALR 612; (2009) 72 ATR 856; (2009) 73 ACSR 241; (2009) 83 ALJR 1034	High Court of Australia	Australia - Commonwealth	26 Aug 2009	AustLII		72
Murdaca v Australian Securities and Investments Commission	[2009] FCAFC 92; (2009) 178 FCR 119; 258 ALR 223; 110 ALD 500; 73 ACSR 276	Federal Court of Australia	Australia - Commonwealth	10 Aug 2009	AustLII		35
"Company directors: Federal taxation liabilities and obligations when nearing insolvency – Part I"	(2009) 38 Australian Tax Review 7	Australian Tax Review	Australia	circa 2009	Legal Online / Informit		1
"Directors' Liability for Unpaid Employee Entitlements - Suggestions for Reform Based on Their Liabilities for Unremitted Taxes"	(2008) 30 Sydney Law Review 470	Sydney Law Review	Australia	circa 2008	AustLII		5
Visnic v Australian Securities and Investments Commission	[2007] HCA 24; (2007) 231 CLR 381; (2007) 234 ALR 413; 81 ALJR 1175; 95 ALD 18; 61 ACSR 512; 25 ACLC 775	High Court of Australia	Australia - Commonwealth	24 May 2007	AustLII		39
Rich v Australian Securities and Investments Commission	[2004] HCA 42; (2004) 220 CLR 129; (2004) 209 ALR 271; (2004) 78 ALJR 1354; 50 ACSR 242; 22 ACLC 1198	High Court of Australia	Australia - Commonwealth	9 Sep 2004	AustLII		498
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		27
R v Iannelli	[2003] NSWCCA 1; 175 FLR 96; (2003) 56 NSWLR 247; 52 ATR 87; 139 A Crim R 1	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	26 Feb 2003	AustLII		22
Deputy Commissioner of Taxation v Saunig	[2002] NSWCA 390; (2002) 55 NSWLR 722; (2002) 43 ACSR 387; 51 ATR 435	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Dec 2002	AustLII		36
R v Walters	[2002] NSWCCA 291	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	25 Jul 2002	AustLII		8
Australian Securities Commission v Forem-Freeway Enterprises Pty Ltd	[1999] FCA 179; (1999) 30 ACSR 339; (1999) 17 ACLC 511	Federal Court of Australia	Australia - Commonwealth	circa 1999	AustLII		45
Gould v FCT	(1998) 157 ALR 632; (1998) 147 FLR 173; 40 ATR 245		Australia	circa 1998	LexisNexis AU		1
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		23
Kinsela v Russell Kinsela Pty Ltd (in liq)	(1986) 4 NSWLR 722; (1986) 10 ACLR 395; (1986) 4 ACLC 215		Australia - New South Wales	circa 1986	LexisNexis AU		203
Buist v Commissioner of Taxation	90 FLR 72; (1988) 19 ATR 1165		Australia	circa 1986	Legal Online / Westlaw		3