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W.A. Glendinning & Associates Pty Ltd v. The State of Western Australia

Case No. P63/2015
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 – Judiciary Act 1903 (Cth) – where Bell Group Act ends litigation in the Western Australian Supreme Court – where litigation involves federal jurisdiction – whether Bell Group Act is inconsistent with Judiciary Act 1903 (Cth) – whether the Bell Group Act is inconsistent with Ch III of the Constitution – 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

18/12/2015 Writ of summons

08/02/2016 Hearing (Single Justice, Canberra)

26/02/2016 Amended Special Case

04/03/2016 Written submissions (Plaintiffs)

04/03/2016 Chronology (Plaintiffs)

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

23/03/2016 Written submissions (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 (Defendant)

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

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)