Commissioner of Taxation v Bruton Holdings Pty Limited (In Liquidation) (No 2) [2010] FCA 998

Commissioner of Taxation v Bruton Holdings Pty Limited (In Liquidation) (No 2) [2010] FCA 998

The Court made the additional declaration because it followed from Graham J's reasons in the recent judgment, and the Respondent/Plaintiff accepted on that basis that the declaration should be made and did not oppose it.

Jurisdiction
Australia
Judgment Date
09 September 2010
Procedural Posture
Application for Declaration Concerning Entitlement to Indemnification by Exoneration or Recoupment Out of Trust Property / Further Declaration on Amended Interlocutory Process Following Commissioner of Taxation V Bruton Holdings Pty Limited (in Liquidation) [2010] FCA 978
Outcome
Additional declaration made; filing direction made.
Legal Topics
['trustee Indemnity' 'indemnification by Exoneration or Recoupment' 'tax Exempt Entity Endorsement' 'interlocutory Process' 'declarations']
['trusts' 'taxation' 'corporations'] ['trustee Indemnity' 'indemnification by Exoneration or Recoupment' 'tax Exempt Entity Endorsement' 'interlocutory Process' 'declarations']

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Procedural Posture

Application for Declaration Concerning Entitlement to Indemnification by Exoneration or Recoupment Out of Trust Property / Further Declaration on Amended Interlocutory Process Following Commissioner of Taxation V Bruton Holdings Pty Limited (in Liquidation) [2010] FCA 978

Legal Issues

  1. 1 ['Whether Bruton Holdings Pty Limited (In Liquidation) is entitled to indemnification by exoneration or recoupment out of the property of the Bruton Educational Trust for expenses incurred in proceedings NSD 1222 of 2006 after 28 February 2007.' 'Whether the Court should make the additional declaration sought in paragraph 1a of the Interlocutory Process as amended in accordance with leave granted on 9 February 2010.']

Ratio Decidendi

The Court made the additional declaration because it followed from Graham J's reasons in the recent judgment, and the Respondent/Plaintiff accepted on that basis that the declaration should be made and did not oppose it.

Court Disposition

Additional declaration made; filing direction made.

Orders

  • ['The Plaintiff is not entitled to indemnification by exoneration or recoupment out of the property of the Bruton Educational Trust for expenses incurred in the proceedings NSD 1222 of 2006 after 28 February 2007.' 'A Further Amended Interlocutory Process be filed in accordance with these reasons within 7 days.']