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TD 2021/5 - Income tax: a receiver's obligation to retain money for post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s556
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Law of Property Act 1936 (SA)	s53
Property Law Act 1958 (Vic)	s110, s254

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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)	[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228	High Court of Australia	Australia - Commonwealth	10 Dec 2015	AustLII		28
Bell Group Ltd (in liq) v Deputy Commissioner of Taxation	[2015] FCA 1056	Federal Court of Australia	Australia - Commonwealth	29 Sep 2015	AustLII		3
Visbord v FCT	[1943] HCA 4; (1943) 68 CLR 354; [1943] ALR 153; 7 ATD 213	High Court of Australia	Australia - Commonwealth	15 Apr 1943	AustLII		68
Gaskell v Gosling	[1897] UKLawRpAC 40; [1896] UKLawRpKQB 78; [1897] AC 575; (1896) 1 QB 669; 65 LJQB 435		United Kingdom	28 Apr 1896	CommonLII		93

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