Commissioner of Taxation v Moodie

[2014] NSWCA 59
(2014) 308 ALR 571
(2014) 282 ALR 453

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• The impact of this case on ATO policy is discussed in Decision Impact Statement: Commissioner of Taxation v Moodie (Published 7 August 2014).

Commissioner of Taxation
v Moodie

Court:

Judges: McColl J
Meagher J
Barrett J

Legislative References:
Corporations Act 2001 - s 588FF; s 588FGA
Supreme court Act 1970 (NSW) - The Act
Tax Administration Act 1953 - Schedule-1 16-B
Civil Procedure Act 2005 - The Act

Case References:
Sims v DCT - [2006] NSWSC 305; (2006) 57 ACSR 249
Dean-Willcocks v Cmr of Taxation (No 2) - [2004] NSWSC 286; (2004) 49 ACSR 325
Cooper (as liquidator of Wanted World Wide (Australia) Ltd (in liq)) v Cmr of Taxation - [2004] FCA 1063; (2004) 139 FCR 205
Young v Cmr of Taxation - [2006] FCA 90; (2006) 56 ACSR 654
Harris v Cmr of Taxation - [2006] QSC 108
Condon v Cmr of Taxation - [2004] NSWSC 481; (2004) 207 ALR 676
Crosbie v Cmr of Taxation - [2003] FCA 922; (2003) 130 FCR 275
Barclays Bank v Tom - [1923] 1 KB 221
Sandtara Pty Ltd v Abigroup Ltd - (1997) 42 NSWLR 5
Insurance Exchange of Australasia Group v Dooley - [2000] NSWCA 159; (2000) 50 NSWLR
Financial Wisdom Ltd v Newman - [2005] VSCA 110; (2005) 12 VR 79
Oshlack v Richmond River Council - [1998] HCA 11; (1998) 193 CLR 72
Commonwealth v Gretton - [2008] NSWCA 117
Kazar (Liquidator) v Kargarian Re Frontier Architects Pty Ltd (in liq) - [2011] FCAFC 136; (2011) 197 FCR 113
Barakat v Bazdarova - [2012] NSWCA 140
Regency Media Pty Ltd v AAV Australia Pty Ltd - [2009] NSWCA 368
Commissioner of Taxation v Sims - [2008] NSWCA 298; (2008) 72 NSWLR 716
Woodgate (as liquidator of Fairlight ESP Pty Ltd) v Cmr of Taxation - [2006] NSWSC 778
Sims v Cmr of Taxation - [2007] NSWSC 1359; (2007) 25 ACLC 1
Edginton v Clark - [1964] 1 QB 367
Duncan v Cmr of Taxation Re Trader Systems International Pty Ltd (in liq) - [2006] FCA 885; (2006) 58 ACSR 555
Olsson v Dyson - [1969] HCA 3; (1969) 120 CLR 365
Peake v Carter - [1916] 1 KB 652
Hall (as liquidators of Reynolds Wines Ltd) v Cmr of Taxation - [2004] NSWSC 985; 186 FLR 111
Noxequin Pty Ltd v DCT - [2007] NSWSC 87
House v R - [1936] HCA 40; (1936) 55 CLR 499
Rasch Nominees Pty Ltd v Bartholomaeus - [2013] SASCFC 105
Noxequin, Duncan v Commissioner of Taxation, Hall v Poolman (No 2) - [2007] NSWSC 1494
Georges v Locktronic Systems Pty Ltd - [2009] VSC 523
New South Wales Insurance Ministerial Corporation v Edkins - (1998) 45 NSWLR 8

Hearing date: 15 April 2013
Judgment date: 14 March 2014

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ORDER

(1) Grant leave to appeal.

(2) Appellant to file the Notice of Appeal in the form appearing as a draft in the White Book within 14 days.

(3) Appeal dismissed.

(4) Appellant to pay the respondents' costs.