Deputy Commissioner of Taxation v Chemical Trustee Ltd

[2010] FCA 1297
(2010) 81 ATR 237

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Deputy Commissioner of Taxation
v Chemical Trustee Ltd

Court:

Judge: Kenny J

Legislative References:
Federal Court of Australia Act 1976 - s 31a
Taxation Administration Act 1953 - s 298-25; Pt II
Income Tax Assessment Act 1936 - s 204
Judiciary Act 1903 - s 39B
Income Tax Assessment Act 1997 - s 5-15
Income Tax (Transitional Provisions) Act 1997 - s 5-10
Income Tax Assessment Act 1997 - Div 855

Case References:
Deputy Cmr of Taxation v Hua Wang Bank Berhad (No 2) - [2010] FCA 1296
Imobilari Pty Ltd v Opes Prime Stockbroking Ltd - (2008) 252 ALR 41
Three Rivers DC v Bank of England (No 3) - [2003] 2 AC 1
Deputy Cmr of Taxation v Hua Wang Bank Berhad - [2010] FCA 1014
Jefferson Ford Pty Ltd v Ford Motor Co of Australia Ltd - (2008) 167 FCR 372
Adnunat Pty Ltd v ITW Construction Systems Australia Pty Ltd - [2009] FCA 499
White Industries Aust Ltd v FCT - (2007) 160 FCR 298
Boston Commercial Services Pty Ltd v GE Capital Finance Australasia Pty Ltd - (2006) 236 ALR 720
Jefferson Ford Pty Ltd v Ford Motor Company of Australia Ltd - (2008) 167 FCR 372
Bradken Resources Pty Ltd v Lynx Engineering Consultants Pty Ltd - [2008] FCA 1257
Imobilari Pty Ltd v Opes Prime Stockbroking Ltd - [2008] FCA 1920
Dandaven v Harbeth Holdings Pty Ltd - [2008] FCA 955
Commissioner of Taxation v Grimaldi (No 5) - [2009] FCA 765
McAndrew v Commissioner of Taxation - (1956) 98 CLR 263
FJ Bloeman Pty Ltd v Cmr of Taxation - (1981) 147 CLR 360
Deputy Cmr of Taxation v Warrick (No 2) - (2004) 56 ATR 371
Deputy Cmr of Taxation v Richard Walter Pty Ltd - (1995) 183 CLR 168
R v Hickman; Ex parte Fox and Clinton - (1945) 70 CLR 598
R v Cmr of Taxation (WA); Ex parte Briggs - (1986) 12 FCR 310
Plaintiff S157/2002 v Commonwealth - (2003) 211 CLR 476
Clyne v DCT - (1983) 48 ALR 545
Deputy Cmr of Taxation v Broadbeach Properties Pty Ltd - (2008) 237 CLR 473
Trade World Enterprises Pty Ltd v DCT - (2006) 64 ATR 316
Snow v DCT - (1987) 14 FCR 199
DFCT v Mackey - (1982) 45 ALR 284
Deputy Cmr of Taxation v Niblett - (1965) 83 WN (Pt 1)(NSW) 405
Attorney-General v Carlton Bank - [1899] 2 QB 158
Deputy Cmr of Taxation v Ho - (1996) 131 FLR 188
Deputy Cmr of Taxation v Denlay - [2010] QCA 217
John v Cmr of Taxation - (1989) 166 CLR 417
Smith v FCT - 2010 ATC 10-146
Commissioner of Taxation v Shields - 99 ATC 4; 99 ATC 2037
Cywinski v DFCT - (1989) ATC 4512
Hawthorn Glen Pty Ltd v Aconex Pty Ltd (No 1) - [2007] FCA 2010
Murray v Figge - (1974) 4 ALR 612
Inspector General in Bankruptcy v Bradshaw - [2006] FCA 22
Hughes v Hill - [1937] SASR 285
Hawthorn Glen Pty Ltd v Aconex Pty Ltd (No 1) - [2007] FCA 2010
Murray v Figge - (1974) 4 ALR 612
Smith v New South Wales Bar Assn - (1992) 176 CLR 256
Inspector General in Bankruptcy v Bradshaw - [2006] FCA 22
Hughes v Hill - [1937] SASR 285
Smith v New South Wales Bar Association (No 2) - (1992) 108 ALR 55
Brown v Petranker - (1991) 22 NSWLR 717
Murray v Figge - (1974) 4 ALR 612
Henning v Lynch - [1974] 2 NSWLR 254
Urban Transport Authority of NSW v NWEISER - (1992) 28 NSWLR 471
Silver Fox Company Pty Ltd as Trustee for the Baker Family Trust v Lenard's Pty Ltd (No 2) - [2004] FCA 1310
Urban Transport Authority of NSW v Nweiser - (1992) 28 NSWLR 471

Hearing date: 22 November 2010
Judgment date: 25 November 2010

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ORDER

1. There be judgment for the applicant against the first respondent, Chemical Trustee Ltd, in the amount of $4,833,259.45.

2. There be judgment for the applicant against the second respondent, Derrin Brothers Properties Ltd, in the amount of $9, 723, 807.23.

3. There be judgment for the applicant against the third respondent, Bywater Investments Ltd, in the amount of $15,658,276.74.

4. Save for the orders made at the hearing on 9 November 2010, the respondents' motion, notice of which is dated 8 November 2010, be otherwise dismissed.

5. The respondents' motion, notice of which is dated 16 November 2010, be dismissed.

6. The respondents pay the applicant's costs of the respondents' two motions and of the applicant's motion, notice of which is dated 8 October 2010.