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Sharrment Pty Ltd v Official Trustee In Bankruptcy

Sharrment Pty Ltd v Official Trustee In Bankruptcy

Case [1988] FCA 266

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AGLC: Sharrment Pty Ltd & Ors v. The Official Trustee in Bankruptcy [1988] FCA 266
Case: [1988] FCA 266
Decision Date: 03 JUNE 1988

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Orders

Orders of the court

The appeal be allowed;

The orders made by the learned trial Judge be set aside;

The respondent's application be dismissed;

The respondent, the Official Trustee in Bankruptcy, pay the costs of the appellants of this appeal and of the proceedings at first instance.

NOTE: Settlement and entry of orders is dealt with in Order 36 of

the Federal Court Rules.

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Legal Principle Established

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Citations

Sharrment Pty Ltd & Ors v. The Official Trustee in Bankruptcy [1988] FCA 266

Most Recent Citation

State Securities Pty Ltd and Karas v Dromi (No 2) [2011] VCC 506

Cases Citing This Decision

217

Bell v Eleventh Klingon [2025] VSCA 183
Citation 1 (Para 2)

…18 CLR 471, 487 [46] (Gleeson CJ, McHugh, Kirby, Hayne and Callinan JJ); [2004] HCA 55, citing Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449; [1988] FCA 289.…
Morcos & Lindon (No 2) [2025] FedCFamC1F 7
Citation 2 (Para 16)

…s completed by contract between Mr DD and the husband dated September 1994. [10] See, e.g. Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 82 ALR 530, 536-40 (Lockhart J); Ascot Investments Pty Ltd v Harper (1981) 148 CLR 337, 354 (Gibbs J), cited in this Court in In the Marriage of V R & N Gould (1993) 17…
Master Wealth Control Pty Ltd v Australian Competition and Consumer Commission [2024] FCAFC 171
Citation 3 (Para 4)

…edent for such a trust and that “the concept” had been tested by the Full Federal Court in Sharrment Pty Ltd v The Official Trustee in Bankruptcy (1988) 18 FCR 449.…
Molloy and Foust & Anor [2024] FCWA 236
Citation 4

…b (1995) FLC 92-555 Rodgers & Rodgers (No 2) (2016) FLC 93-712 Russell v Russell (1999) FLC 92-877 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Stanford v Stanford (2012) 247 CLR 108 Townsend and Townsend (1995) FLC 92-569 Trevi & Trevi (2018) FLC 93-858 Vass v Vass (2015) 53 Fam LR 373 Weir…
Bezerra v Petra Industries Pty Ltd [2024] FedCFamC2G 994
Citation 5 (Para 29)

…the reality of the [parties’] relationship: ibid; Pitcher v Langford at 149; Sharrment Pty Ltd v Offıcial Trustee in Bankruptcy (1988) 18 FCR 449 at 454; 82 ALR 530 at 537. (4) [Conversations] and conduct at the time of the alleged engagement of the employee [are] of considerable significance: [ Romero , at [10]].…
Australian Competition and Consumer Commission v Master Wealth Control Pty Ltd (Penalty) [2024] FCA 795
Citation 6 (Para 12)

…at the Vestey trust structure taught in the MWC program had been tested and upheld as effective in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449. I infer that these representations were intended to provide assurance to consumers that the Vestey trust structure was proven and would provide the…
Australian Competition and Consumer Commission v Master Wealth Control Pty Ltd [2024] FCA 344
Citation 7 (Para 10)

…eferred to there being legal precedent for this by way of the Full Federal Court’s decision in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 (‘ Sharrment ’), to which I will return separately below in the context of the Authority Representations.…
Kirk as trustee of the Property of Smith (a Bankrupt) v Smith [2024] FCA 240
Citation 8

…h Bank of Australia (1991) 30 FCR 491; [1991] FCA 344 Re Emanuel (No 14) Pty Ltd (in liq) (1997) 147 ALR 281 Re Sharrment Pty Limited (1988) 82 ALR 530; [1988] FCA 179 Re Veli; Ex parte AE Developments Ltd v Scott (1988) 18 FCR 204 Salvo v New Tel Ltd [2005] NSWCA 281 Sheahan v Carrier Air Conditioning Pty Ltd (1997…
Burrows v The Ship ‘Merlion’ [2024] FCA 220
Citation 9 (Para 16)

…The notion of a “sham” was explained by Lockhart J in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 454: A “sham” is therefore, for the purposes of Australian law, something that is intended to be mistaken for something else or that is not really what it purports to be. It is a spurious imi…
Jess & Jess (No 11) [2023] FedCFamC1F 1027
Citation 10 (Para 25)

…ion. While her counsel did not rely on the key authorities on point, they are well known.[33] [33] Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, ICT Pty Ltd & Buquebus International Ltd v Sea Containers Ltd (1995) 39 NSWLR 640, Peate v Federal Commissioner of Taxation (1964) 111 CLR 443.…
Warin & Warin (No 10) [2023] FedCFamC1F 943
Citation 11

…s v Addy (1874) LR 9 Ch App 244 Consul Development Pty Ltd v DPC Estates Pty Ltd (1975) 132 CLR 373 Paviello & Paviello [2022] FedCFamC1F 592 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Velten & Velten [2020] FamCA 384 Division Division 1 First Instance Number of paragraphs 12 Date of hearing 30 and 31 October 2023 Place Melbourne…
Fowles & Fowles (No 4) [2023] FedCFamC1F 819
Citation 12

…acini & Omacini (2005) 191 FLR 317; [2005] FLC 92-218 Sharment Pty Ltd & Ord v Official Trustee in Bankruptcy (1988) 82 ALR 530 SMB & MFB [2006] FamCA 46 Williams & Williams [2007] FamCA 313 Division: Division 1 First Instance Number of paragraphs: 512 Date of hearing: 19, 20, 21, 22 & 23 March 2018, 26 & 27 March 2…
ACN 063 346 707 Pty Ltd (formerly known as South Passage Pty Ltd) v Douglas James Marshall [2022] NSWSC 1597
Citation 13

…iguous term and uncertainty surrounds its meaning and application in various legal contexts: Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 453; Raftland Pty Ltd v Federal Commissioner of Taxation [2008] HCA 21; (2008) 238 CLR 516 at [35]. It is necessary to use the term precisely. 58. The e…
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971
Citation 14 (Para 22)

…I take a sham to be as described by Lockhart J (Foster J agreeing) in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, at 454, being a description subsequently approved by the High Court in Equuscorp Pty Ltd v Glengallan Investments Pty Ltd (2004) 218 CLR 471, at [46]: A “sham” is therefore, for…
Nicols as trustee of the bankrupt estate of Manietta v Manietta, in the matter of Manietta [2022] FCA 39
Citation 15 (Para 2)

…WA) (1993) 178 CLR 249 at 290; 113 ALR 385 at 405–6; [1993] HCA 30 per Toohey J. In Sharrment Pty Ltd v Offıcial Trustee in Bankruptcy (1988) 18 FCR 449 at 454; 82 ALR 530 at 536–7 ( Sharrment ), Lockhart J reviewed the authorities on the meaning of “sham” in this context, and concluded: A “sham” is therefore for th…
Fairfield Pastoral Holdings Pty Ltd v Ridge Estate Pty Ltd (No 4) [2022] FCA 1
Citation 16

…18 QBD 295 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Stone v Chappel [2017] SASCFC 72; (2017) 128 SASR 165 Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd [2004] HCA 52; (2004) 219 CLR 165 Trim Perfect Australia v Albrook Constructions [2006] NSWSC 153 Wardley Australia Ltd v The State of Western…
Sara v G & S Sara Pty Ltd [2021] NSWPIC 286
Citation 17

…g the reality of the parties relationship: ibid; Pitcher v Langford, at 149; Sharrment Pty Ltd v Official Trustee in Bankruptcy [1988] FCA 179; (1988) 18 FCR 449 at 454. (4) Conversations and conduct at the time of the alleged engagement of the employee is of considerable significance: Romero , at [9]. The beliefs o…
Volodin and Secretary, Attorney-General's Department [2021] AATA 1434
Citation 18

…FCA 366 Re Porter; Ex parte Transport Workers Union of Australia (1989) 34 IR 179 Sharrment Pty Ltd v Official Trustee in Bankruptcy [1988] FCA 179; (1988) 18 FCR 449 Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16 Wesfarmers Federation Insurance Ltd v Stephen Wells t/a Wells plumbing [2008…
Central Innovation Pty Ltd v Garner (No 4) [2020] FCA 1796
Citation 19 (Para 5)

…ng the reality of the [parties’] relationship: ibid; Pitcher v Langford at 149; Sharrment Pty Ltd v Offıcial Trustee in Bankruptcy (1988) 18 FCR 449 at 454; 82 ALR 530 at 537. (4) [Conversations] and conduct at the time of the alleged engagement of the employee [are] of considerable significance: [ Romero , at [10]]…
Sigley and De Santis & Ors (No 5) [2020] FamCA 968
Citation 20 (Para 5)

…ective of deliberate deception of third parties is involved.[30] [29] As was held by Lockhart J in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, 453 as embraced by Kirby J in Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 238 CLR 516. [30] This was the conclusion reached by Mustil…
Gregg v R [2020] NSWCCA 245
Citation 21

…Bankruptcy (1988) 18 FCR 449 SKA v The Queen (2011) 243 CLR 400; [2011] HCA 13 Snook v London and West Riding Investments Ltd [1967] 2 QB 786 Tesco Supermarkets Ltd v Nattrass [1972] AC 153 The Bell Group Ltd (In liq) v Westpac Banking Corporation (No 9) (2008) 39 WAR 1; [2008] WASC 239 The Queen v Baden-Clay (2016…
Armington and Armington & Ors (No. 2) [2020] FamCA 751
Citation 22

…Re Horsham Kyosan Engineering Co Ltd [1972] VR 403 Re Sydney Formworks Pty Ltd (in liq) [1965] NSWR 646 Re Testro Bros Consolidated Ltd [1965] VR 18 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Simonds v Coyle (2019) 59 Fam LR 410 Snook v London and West Riding Investments Ltd [1967] 2 QB 786 Tomlinson v Ramsey Food Processing Pty…
Johnson as trustee of Bankrupt Estate of Portellos v J.S.J & a Nominees Pty Ltd [2020] FCCA 934
Citation 23

…es v Commonwealth Bank of Australia (1995) 13 ACLC 160 Sheahan v Carrier Air Conditioning Pty Ltd & Others (1997) 147 ALR Re Ruwaldt (1931) 3 ABC 245 Sharrment Pty Ltd & Others v Official Trustee in Bankruptcy (1988) 82 ALR 530…
Coley v Danae [2020] WASCA 13
Citation 24 (Para 13)

…the Marriage of Gould (1993) 115 FLR 371, 383 (Fogarty J, Nicholson CJ & Finn J agreeing), citing Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, 454 (Lockhart J).…
Associated Equipment Pty Ltd v Evolution Piling Pty Ltd (in liq) [2019] QDC 249
Citation 25

…lter Pty Ltd v Commissioner of Taxation (1996) 33 ATR 97 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 82 ALR 530 Other Material Benjamin’s Sale of Good (10th ed, 2017, Sweet & Maxwell) Seddon & Bigwood, Cheshire & Fifoot’s Law of Contract (11 th Australian ed, 2017, LexisNexis Butterworths) Handley, Est…
EL SAEID & MASIH [2019] FamCA 497
Citation 26 (Para 4)

…Similarly in Sharrment Pty Ltd and Orsv Official Trustee in Bankruptcy (1988) 82 ALR 530 (“ Sharrment ”) factors impacting whether a party could be taken to own company property were discussed by Beaumont J at 552 as follows: 21. … The facts that the companies had little paid-up capital and that Mr Wynyard controlle…
Oakland Investment Group Limited v Sino-Resource Imp and Exp Co Ltd [2019] QCA 92
Citation 27 (Para 28)

…finding of sham.[87] [83]Reasons 1 [153]. [84][2004] HCA 55; (2004) 218 CLR 471 per Gleeson CJ, McHugh, Kirby, Hayne and Callinan JJ at [46]. [85](1988) 18 FCR 449 at 461. [86][2008] HCA 21; (2008) 238 CLR 516 at [145], [146]. [87]Reasons 1 [153], [154].…
Robert Angius v John Angius [2018] NSWSC 1772
Citation 28 (Para 88)

…In Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449; [1988] FCA 179 Lockhart J said (at 453-4):…
Fair Work Ombudsman v Sierra Fleet Services Pty Ltd [2018] FCCA 3354
Citation 29 (Para 1)

…eflecting the reality of the parties relationship: ibid; Pitcher v Langford, at 149; Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 454. (4) Conversations and conduct at the time of the alleged engagement of the employee is of considerable significance: Romero , at [9]. The beliefs of the em…
Lewis Securities Ltd (in liq) v Carter [2018] NSWCA 118
Citation 30

…Hudson (1975-1976) CLC 40-266 Queensland Mines Ltd v Hudson (1978) 18 ALR 1 Sharrment Pty Ltd v Official Trustee in Bankruptcy [1988] FCA 266; 18 FCR 449 Simmons v New South Wales Trustee and Guardian [2014] NSWCA 405 Sze Tu v Lowe (2014) 89 NSWLR 317; [2014] NSWCA 462 Target Holdings v Redferns [1996] AC 421 Tay…
Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773
Citation 31 (Para 46)

…ed, the shareholder has no legal or equitable interest in the property of the company. 14. See, for example, Sharrment Pty Ltd v Official Trustee (1988) 18 FCR 449 at 460, 469…
Sino-Resource Imp & Exp Co Ltd v Oakland Investment Group Ltd [2018] QSC 98
Citation 32 (Para 25)

…ng and excluding the relevant inferences should be of a force commensurate with the gravity of such a finding.[191] [188] Ibid 486. [189] (1988) 18 FCR 449. [190] Ibid, 461. [191] Briginshaw v Briginshaw (1938) 60 CLR 336.…
Reliance Financial Services Pty Ltd v Criniti [2018] NSWSC 543
Citation 33

…mbiguous term and uncertainty surrounds its meaning and application in various legal contexts: Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 453; Raftland Pty Ltd v Federal Commissioner of Taxation [2008] HCA 21; (2008) 238 CLR 516 at [35]. It is necessary to use the term precisely. [58] Th…
Egan v Egan [2018] NSWSC 202
Citation 34

…mbiguous term and uncertainty surrounds its meaning and application in various legal contexts: Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 453; Raftland Pty Ltd v Federal Commissioner of Taxation [2008] HCA 21; (2008) 238 CLR 516 at [35]. It is necessary to use the term precisely. [58] Th…
CHARISTEAS and CHARISTEAS [2017] FCWA 183
Citation 35

…cott & Danton [2014] FamCAFC 203 Scott v Commissioner of Taxation (No. 2) (1966) 40 ALJR 265 Sharrment Pty Ltd & Ors v Official Trustee in Bankruptcy (1988) 82 ALR 530 Stanford v Stanford (2012) 247 CLR 108 Steinbrenner & Steinbrenner [2008] FamCAFC 193 Townsend & Townsend (1995) FLC 92-569 Trustees of the Property…
Milankov Designs & Project Management Pty Ltd v di Latte [2018] WASC 14
Citation 36 (Para 7)

…he parties' relationship: Dalgety Farmers Ltd t/a Grazcos v Bruce ; Pitcher v Langford , at 149; Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 454. 4.Conversations and conduct at the time of the alleged engagement of the employee is of considerable significance: Romero , at [9]. The beliefs…
Camden Nurseries Pty Ltd v Aussie Growers (Aust) Pty Ltd [2017] NSWSC 1770
Citation 37 (Para 43)

…o create: Snook v London & West Riding Investments Ltd [1967] 2 QB 786 at 802 (Diplock LJ) and Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 453-454 (Lockhart J, Foster J agreeing); 467-468 (Beaumont J, Foster J agreeing).…
Construction, Forestry, Mining and Energy Union v One Key Workforce Pty Ltd [2017] FCA 1266
Citation 38 (Para 30)

…t , it was submitted, was a “ sham ” as that term was employed as follows by Lockhart J in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 454: A “sham” is therefore, for the purposes of Australian law, something that is intended to be mistaken for something else or that is not really what it…
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694
Citation 39 (Para 10)

…s to the sham and other parties who are so alleged are lawful legal relationships: Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449; and (c)by determining that a non-arm's length dealing between entities in common control is not for that reason a sham: Cecil Bros Pty Ltd v FCT (1964) 111 CLR 430.…
Hart v Commissioner of Taxation (No 4) [2017] FCA 572
Citation 40

…Ltd v Federal Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483 Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 Toksoz v Westpac Banking Corporation [2012] NSWCA 199; (2012) 289 ALR 577 Trustees of the Estate Mortgage Fighting Fund Trust v Commissioner of Taxation (2000) 102 FCR 15 Wa…
Atkins & Hunt and Ors [2017] FamCAFC 79
Citation 41 (Para 3)

…ily companies to Mr Wynyard and, in this way, treat the companies’ assets as if they were Mr Wynyard’s personal property”. [18] (1988) 82 ALR 530, 554.…
Fair Work Ombudsman v Eastern Colour Pty Ltd [2016] FCAFC 187
Citation 42 (Para 21)

…saction, or a document, for instance – as a sham. The situation was described by Lockhart J in Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, 454, as follows: A “sham” is therefore, for the purposes of Australian law, something that is intended to be mistaken for something else or that is not…
Director, Fair Work Building Industry Inspectorate v ADCO Constructions Pty Ltd (No 2) [2016] FCA 1463
Citation 43 (Para 21)

…Riding Investments Ltd [1967] 2 QB 786; Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 and Sharrment Pty Ltd v Official Trustee (1988) 18 FCR 449 observed (at [29]) that it was appropriate to receive evidence directly from the parties about their intentions when directed to the topic of sham. Howev…
BCI Finances Pty Ltd (in liq) v Binetter (No 4) [2016] FCA 1351
Citation 44

…ngland (1871) LR 7 Ch App 161 RHG Mortgage Ltd v Ianni [2015] NSWCA 56 Sharrment Pty Ltd & Ors v Official Trustee in Bankruptcy [1988] FCA 266; (1988) 18 FCR 449 Rolled Steel Products (Holdings) Ltd v British Steel Corp [1986] Ch 246 Sheahan v Thompson (No 2) [2015] NSWSC 871 Simmons v New South Wales Trustee and…
Actavis Pty Ltd v Orion Corporation [2016] FCAFC 121
Citation 45 (Para 23)

…the appellants do not contend that the 2014 licence is a sham transaction: see Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449; [1988] FCA 266 at 453-458, 467-468. In that case, Lockhart J said (at 454): A “sham” is therefore, for the purposes of Australian law, something that is intended to…
RE MAGISTRATE P ROTH; EX PARTE YAHIYA [2016] WASC 284
Citation 46 (Para 2)

…004] HCA 55; (2004) 218 CLR 471 [46] (Gleeson CJ, McHugh, Kirby, Hayne & Callinan JJ). See also, Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, 453 (Lockhart J).…
Millar v Commissioner of Taxation [2016] FCAFC 94
Citation 47 (Para 2)

…ing, the High Court cited with evident approval an earlier judgment of a Full Court of this Court, Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 ( Sharrment ). In Sharrment , each of the judges constituting the Full Court proceeded on the basis that it was the subjective intention of the parti…
Yoo v Toppro Pty Ltd [2016] NSWSC 670
Citation 48

…[2014] NSWSC 1759 - Saleh v Romanous [2010] NSWCA 274; (2010) 79 NSWLR 453 - Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 - Spalla v St George Wholesale Finance Pty Ltd [1999] FCA 1566; (1999) FCR 359 - Tszyu v Fightvision Pty Ltd; Fightvision Pty Ltd v Onisforou [1999] NSWCA 323; (1999) 47 N…
Australian Securities and Investments Commission v Managed Investments Ltd (No 9) [2016] QSC 109
Citation 49

…ing Investments Ltd [1967] 2 QB 786, considered Sonenco (No 87) Pty Ltd v Commissioner of Taxation (1992) 38 FCR 555; [1992] FCA 560, cited Spedley Securities Ltd (in liq) v Greater Pacific Investments Pty Ltd (in liq) (1992) 30 NSWLR 185, cited Taylor v Smith (1926) 38 CLR 48; [1926] HCA 16, cited Tesco Supermarket…
Jackson v Arawak Holdings Pty Ltd [2016] QSC 57
Citation 50

…ral Commissioner of Taxation (2008) 238 CLR 516; [2008] HCA 21, cited Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449, cited Taylor v Johnson (1983) 151 CLR 422; [1983] HCA 5, distinguished COUNSEL: P Hackett for the applicant S Dietz for the first and third respondents SOLICITORS: Fedorov Lawyers for the applicant SS Lawyers for the…

Cases Cited

Statutory Material Cited

BIDWELL & BIDWELL [2013] FamCA 984
Citation 1

…d to claim the funds in question by the application of the equitable principles which govern the creation of resulting trusts (see Calverley v. Green (1984) 155 CLR 242 per Gibbs C.J. at p 246). The Official Trustee argued that "The Chase" was purchased by Seyta out of monies provided by Mr. Wynyard. It followed, the…
Scott v Commissioner of Police [2005] NSWCA 283
Citation 2

…In this connection, the primary Judge relied upon the absence of any commercial reasons first, why Dirce and Shareholder would pay $420,000.00 to secure an option to take shares in Jansigma; and secondly, why Belanto would increase its capital by $420,000.00 and would promptly give away this sum to …
Federal Commissioner of Taxation v Dalco [1990] HCA 3
Citation 3

…In this context, a number of possibilities suggest themselves. One is that Mr. Wynyard earned substantial commissions for services rendered in the promotion of schemes to avoid tax (cf. Dalco v. Federal Commissioner of Taxation (1988) 19 ATR 833 at p 835). Another is that Mr. Wynyard's companies ear…
Muschinski v Dodds [1985] HCA 78
Citation 4

…(See also Muschinski v. Dodds (1985) 160 CLR 583 at pp 590, 598-9, 604, 612; Stephenson Nominees Pty. Ltd. v. Official Receiver on behalf of Official Trustee in Bankruptcy; Ex parte Roberts(1987) 76 ALR 485 at p 501).…
Calverley v Green [1984] HCA 81
Citation 5

…The primary Judge accepted the contention of the Official Trustee that he was entitled to claim the funds in question by the application of the equitable principles which govern the creation of resulting trusts (see Calverley v. Green (1984) 155 CLR 242 per Gibbs C.J. at p 246). The Official Trustee…
Industrial Equity Ltd v Blackburn [1977] HCA 59
Citation 6

…ts separate legal identity and, consequently, retains beneficial ownership of its own assets. As Mason J. said in Industrial Equity Ltd. v. Blackburn (1977) 137 CLR 567 at p 577:…
Mullens v Federal Commissioner of Taxation [1976] HCA 47
Citation 7

…See also Boydell v. James (1936) 36 SR(NSW) 620 per Jordan C.J. at 627; Miles v. Bull (1969) 1 QB 258 per Megarry J. at 264; Coppleson v. Federal Commissioner of Taxation (1981) 34 ALR 377 per Hunt J. at 380-1; Northumberland Insurance Limited (In Liq) v. Alexander (1984) 8 ACLR 882 per Clarke J. at…
Walker v Wimborne [1976] HCA 7
Citation 8

…On behalf of the appellants, it is submitted that it was not open to his Honour to ignore the separate legal personalities of Mr. Wynyard on the one hand and the Wynyard family companies on the other. In my opinion, there is considerable force in the submission. The facts that the companies had litt…
Scott v Federal Commissioner of Taxation [1966] HCA 48
Citation 9

…The meaning of the word "sham" has been considered in many cases. In Scott v. Federal Commissioner of Taxation (No. 2) (1966) 40 ALJR 265 Windeyer J. said at 279:…
Gorton v Federal Commissioner of Taxation [1965] HCA 1
Citation 10

…ently predetermined, which, so far as appears, had their intended effect (cf. Gorton v. The Commissioner of Taxation of the Commonwealth of Australia (1965) 113 CLR 604 at p 621). We can only speculate as to his real motives for wishing to confer financial benefits upon the Wynyard family companies. He did not, appar…
Federal Commissioner of Taxation v Blakely [1951] HCA 17
Citation 11

…be held liable to indemnify a company for its loss (see, e.g. Nocton v. Lord Ashburton (1914) AC 932; cf. Federal Commissioner of Taxation v. Blakely (1951) 82 CLR 388 per Latham C.J. at p 398; MacFarlane v. Federal Commissioner of Taxation (1986) 67 ALR 624 at pp 641-2). But this is not in question here. What is in…
MacFarlane v Commissioner of Taxation [1986] FCA 335
Citation 12

…4) AC 932; cf. Federal Commissioner of Taxation v. Blakely (1951) 82 CLR 388 per Latham C.J. at p 398; MacFarlane v. Federal Commissioner of Taxation (1986) 67 ALR 624 at pp 641-2). But this is not in question here. What is involved in the present case is an attempt by the Official Trustee to pierce the veil of inco…
Federal Commissioner of Taxation v Coppleson [1981] FCA 188
Citation 13

…ames (1936) 36 SR(NSW) 620 per Jordan C.J. at 627; Miles v. Bull (1969) 1 QB 258 per Megarry J. at 264; Coppleson v. Federal Commissioner of Taxation (1981) 34 ALR 377 per Hunt J. at 380-1; Northumberland Insurance Limited (In Liq) v. Alexander (1984) 8 ACLR 882 per Clarke J. at 888-889; Trimbole v. Donnelly, unrepo…

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