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Maranoa Transport Pty Ltd (in Liq) (ACN 009 668 393) & Ors v. State of Western Australia & Ors

Case No. P4/2016
Case information

Catchwords

Constitution – s 109 – inconsistency – Bell Group Companies (Finalisation of Matters and Distribution of Proceeds) Act 2015 (WA) (“Bell Group Act”) – Income Tax Assessment Act 1936 (Cth), Income Tax Assessment Act 1997 (Cth) and Tax Administration Act 1953 (Cth) – whether parts 3 & 4 of the Bell Group Act are inconsistent with the Commonwealth?s tax regime – Corporations Act 2001 (Cth) – whether Bell Group Act is inconsistent with Corporations Act 2001 (Cth) – whether ss 5F and 5G of the Corporations Act 2001 (Cth) operate to avoid any inconsistency with the Bell Group Act – whether Bell Group Act can be severed.

Short Particulars

Documents

04/02/2016 Writ of summons

11/02/2016 Notice of constitutional matter (Plaintiffs)

12/02/2016 Submitting appearance (Second Defendants)

08/02/2016 Hearing (Single Justice, Canberra v/links Perth and Sydney)

24/02/2016 Special case stated

03/03/2016 Written submissions (Plaintiffs)

03/03/2016 Chronology (Plaintiffs)

08/03/2016 Proposed written submissions (Federal Commission of Taxation seeking leave to interevene)

23/03/2016 Written submissions (First Defendant)

23/03/2016 Written submissions (Attorney-General for the State of New South Wales intervening)

23/03/2016 Written submissions (Attorney-General for the State of South Australia intervening)

23/03/2016 Written submissions (Attorney-General of the State of Queensland intervening)

23/03/2016 Written submissions (Attorney-General for the State of Tasmania intervening)

23/03/2016 Written submissions (Attorney-General for the State of Victoria intervening)

24/03/2016 Hearing (Single Justice, Sydney v/link to Perth)

29/03/2016 Substituted written submissions (First Defendant)

30/03/2016 Written submissions (Attorney-General of the Commonwealth of Australia intevening)

31/03/2016 Hearing (Single Justice, Sydney v/link to Perth)

01/04/2016 Reply

01/04/2016 Reply (Defendant's reply to Commonwealth Attorney-General's submissions)

05/04/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

06/04/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

06/04/2016 Supplementary written submissions (Defendant)

07/04/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

16/05/2016 Judgment (Judgment summary)