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BQKD and Commissioner of Taxation (Taxation)
[2024] AATA 1796
Citation 1
(Para 13)
…lated) from the relationship between the company and the third party that gives rise to the obligations: see, generally, Salomon v A Salomon & Co Ltd [1896] UKHL 1; [1897] AC 22; see also Maclaine Watson & Co Ltd v Department of Trade and Industry [1989] UKHL J1026-1, [1990] 2 AC 418, [1989] 3 WLR 969 (the Inter…
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Yun yun AI Baby camera Co Ltd v Sim2 Multimedia S.P.A
[2023] ATMO 1
Citation 2
(Para 31)
…[1977] HCA 59, 557, [22]-[23] (Mason J, with Aitken, Jacobs, Murphy and Stephen JJ agreeing) and Salomon v A Salomon & Co Ltd [1896] UKHL 1; [1897] AC 22.…
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McColm v Hamiltons Blasting Services Pty Ltd; McColm v Hamilton
[2021] NSWDC 688
Citation 3
(Para 256)
…is a “one person company” and that person is Mr Hamilton. However, in law a corporation is a separate legal person: Salomon v A Salomon & Co Ltd [1896] UKHL 1; [1897] AC 22 . There are advantages for a person such as Mr Hamilton, who operates in a potentially dangerous industry, in conducting shotfiring and bla…
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Treffers v Phung
[2020] SASC 228
Citation 4
(Para 17)
…t a flooring business on his own account. Such a business model is extremely common and dates back to the 19 th Century.[48] [48] Salomon v Salomon [1896] UKHL 1, [1897] AC 22.…
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Australian Building and Construction Commissioner v Huddy (No 2)
[2017] FCA 1088
Citation 5
(Para 16)
…s premised on an accepted fiction that a body corporate is a separate legal entity from those who participate in it: Salomon v A Salomon & Co Pty Ltd [1896] UKHL 1; [1897] AC 22. Accepting that fiction, it does not matter that the deemed physical acts of the secondary participant are the same acts in fact engage…
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Australian Building and Construction Commissioner v Hanna and Anor (No.2)
[2017] FCCA 1904
Citation 6
(Para 4)
…premised on an accepted fiction that a body corporate is a separate legal entity from those who participate in it: Salomon v A Salomon & Co Pty Ltd [1896] UKHL 1; [1897] AC 22. Accepting that fiction, it does not matter that the deemed physical acts of the secondary participant are the same acts in fact engaged…
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Atkins & Hunt and Ors
[2017] FamCAFC 79
Citation 7
(Para 12)
…in S & M & Ors [2003] FamCA 1387: 97.A basic premise of company law is that a company is a legal entity separate from its shareholders and directors: Salomon v Salomon & Co Ltd (1987) AC 22. Thus, even where a company has only one shareholder and director, the company nevertheless retains its rights, privileges, duties and liabilit…
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Haggarty v Wood (No 2)
[2015] QSC 244
Citation 8
…589; [1981] HCA 45, considered Riches v Hogben [1985] 2 Qd R 292, referred to Salomon v A Salomon & Co Ltd [1897] AC 22; [1896] UKHL 1, followed Sons of Gwalia Ltd v Margaretic (2007) 231 CLR 160; [2007] HCA 1, followed The Cloverdell Lumber Company Pty Ltd v Abbott (1924) 34 CLR 122; [1924] HCA 4, considered W…
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Sino Iron Pty Ltd v Palmer (No 3)
[2015] QSC 94
Citation 9
…(dec’d) [1944] Ch 83, applied Saloman v Saloman & Co Ltd [1897] AC 22; [1896] UKHL 1, referred to Sino Iron Pty Ltd & Anor v Palmer & Anor (No 2) [2014] QSC 287, related Transfield Shipping Inc v Mercator Shipping Inc (The Achilleas) [2009] 1 AC 61; [2008] UKHL 48, considered Trident General Insurance Co Ltd v M…
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Bulleen and Bulleen (No. 3)
[2010] FamCA 859
Citation 10
(Para 13)
…are in this case, and said: 97.A basic premise of company law is that a company is a legal entity separate from its shareholders and directors: Salomon v Salomon & Co Ltd (1987) AC 22. Thus, even where a company has only one shareholder and director, the company nevertheless retains its rights, privileges, duties and liabilities se…
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Lamrock & Lamrock
[2008] FamCAFC 79
Citation 11
(Para 2)
…s are in this case, and said: 97.A basic premise of company law is that a company is a legal entity separate from its shareholders and directors: Salomon v Salomon & Co Ltd (1987) AC 22. Thus, even where a company has only one shareholder and director, the company nevertheless retains its rights, privileges, duties and liabilities…
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"The Taxpayer" and Commissioner of Taxation
[2008] AATA 461
Citation 12
…74. The respondent contends that the use of the applicant merely as a repository for artworks acquired for use in connection with the owner's hobby is not a gainful use of the applicant's assets and thus not an enterprise. The respondent also contends that the applicant is just a vehicle for Mr A's …
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Fowler and Commissioner of Taxation
[2006] AATA 808
Citation 13
…84, 85, 86, and 87; sections 6-5 and 1-3 Commissioner of Taxation NSW v Lawford 1937 HCA 40 South Australia v Commonwealth (1992) 174 CLR 235 Salomon v Salomon (1897) AC 22 Malika Holdings Pty Ltd v Stretton [2001] HCA 14 Gifford v Strang Patrick Stevedoring Pty Ltd [2003] HCA 33 Regie National des Usines Renault SA v Zhan…
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Regina v Ronen
[2004] NSWSC 1283
Citation 14
…mployers Mutual General Association Limited v Waind & Hill (1978) 1 NSWLR 372 at 381 Workcover NSW v Police Service of NSW (2000) 50 NSWLR 333 at 350 Salomon v Salomon & Co (1987) AC 22 Macleod v R (1997) ALR 33 Penn-Texas Corp v Murat M Anstalat (No 2) (1964) 2 QB 647 Rochfort v Trade Practices Commission (1982) 153 CLR 134 at…
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S & M & Ors
[2003] FamCA 1387
Citation 15
(Para 1)
…A basic premise of company law is that a company is a legal entity separate from its shareholders and directors: Salomon v Salomon & Co Ltd (1987) AC 22. Thus, even where a company has only one shareholder and director, the company nevertheless retains its rights, privileges, duties and liabilities separate from those of its consti…
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Surfers Paradise Investments Pty Ltd v United Investments Pty Ltd, Eilazak Pty Ltd
[1997] QSC 179
Citation 16
…itable relief sought by the plaintiff may be defeated by or unavailable having regard to, the conduct of the various defendants who seek to rely on Salomon v Salomon & Co (1897) A.C. 22 and the discretion which the persons for the time being constituting the Board of Directors of Eilazak had to decline to register any share tra…
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Federal Commissioner of Taxation v Whitfords Beach Pty Ltd
[1982] HCA 8
Citation 17
…12. In the present case I gravely doubt whether the profits resulting from the development, subdivision and sale of the land would have been taxable if it had not been for the events that occurred on 20th December 1967. Had those events not occurred, the situation of the taxpayer would have been ana…
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Industrial Equity Ltd v Blackburn
[1977] HCA 59
Citation 18
…22. In the first place, it is a natural consequence of the recognition of the separate personality of each company, a recognition which derives from Salomon v. Salomon &Co. Ltd. (1897) AC 22 , and which has been confirmed by Lee v. Lee's Air Farming Ltd. (1961) AC 12 . It has been said that the rigo…
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R v Anderson; Ex parte IPEC-Air Pty Ltd
[1965] HCA 27
Citation 19
…7. In these circumstances, it seems that our enquiry in the matter must commence with consideration of the effect of reg. 4 (2) of the Customs (Prohibited Imports) Regulations and the character of the function committed to the Director-General by Item 1 of the Third Schedule to those Regulations. In…
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Austereo Ltd v Trade Practices Commission
[1993] FCA 429
Citation 20
…Salomon v. Salomon (1897) AC 22…
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Dennis Wilcox Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia
[1988] FCA 244
Citation 21
…Salomon v. Salomon (1897) AC 22…
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Flight Attendants' Association of Australia v Qantas Airways Limited
[2020] FWC 6392
Citation 22
…y are different entities and different companies. This is a principle founded upon and recognised as far back as 1897 in Salomon v A Salomon & Co Ltd [1896] UKHL 1; [1897] AC 22.…
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National Westminster Bank plc v. Spectrum Plus Limited & Ors
[2005] UKHL 41
Citation 23
…insolvent or ceased business, would allow a debenture holder to "step in and sweep off everything" (Lord Macnaghten in Salomon v Salomon & Co. Ltd (1897) 10 AC 22, 53). And if a debenture holder did "step in and sweep off everything" there would be nothing left for unsecured creditors including, in particular, the company's employe…