Bell Group NV (In Liq) v Western Australia (2016) 90 ALJR 655; [2016] HCA 21

Research output: Contribution to journalReview articlepeer-review

Abstract

Validity of the Bell Group Companies (Finalisation of and Distribution of Proceeds) Act 2015 (WA) (Bell Act) - Australian Constitution - inconsistency with taxation legislation - status of tax debts - High Court of Australia decision - state laws and Commonwealth tax liability - company liquidation.
Original languageEnglish
Pages (from-to)296-299
JournalAustralian Tax Review
Volume45
Issue number4
Publication statusPublished - 2016

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