Commissioner of Police v. Eaton and Anor
Case No.
S230/2012
Case Information
Lower Court Judgment
6/03/2012 Supreme Court of New South Wales (Court of Appeal) (Bathurst CJ, Handley AJA, Tobias AJA)
Catchwords
Jurisdiction — Subject matter jurisdiction — Industrial Relations Commission NSW ('IRC') — Probationary police officer employed and dismissed by Commissioner of Police ('Commissioner') under s 80(3) of the Police Act 1990 ('Police Act') — Probationary officer made an application to the IRC claiming dismissal was harsh, unreasonable or unjust under s 84(1) of the Industrial Relations Act 1996 (NSW) ('IR Act') — Whether the Industrial Relations Commission of NSW has the jurisdiction to hear and determine a claim alleging unfair dismissal under Part 6 of Chapter 2 of the IR Act brought by a probationary police officer employed and dismissed under s 80(3) of the Police Act 1990 — Whether Police Act contains an exhaustive regime for the appointment and termination of probationary police officers.
Statutes — Implied repeal — Inconsistency or incongruity between the provisions of Police Act and IR Act — Whether Parliament intended the specific regime for apportionment and termination of probationary police officers contained in the Police Act to be affected by the general provisions of the IR Act.
Documents
17/08/2012 Hearing (SLA, Sydney)
29/08/2012 Notice of appeal
31/08/2012 Written submissions (Appellant)
31/08/2012 Chronology (Appellant)
04/09/2012 Submitting Appearance (Second Respondent)
14/09/2012 Written submissions (First Respondent)
21/09/2012 Reply
11/10/2012 Hearing (Full Court, Canberra)
08/02/2013 Judgment (Judgment summary)
TCL Air Conditioner (Zhongshan) Co Ltd v. The Judges of the Federal Court of Australia and Anor
Case No.
S178/2012
Case Information
Catchwords
Constitutional law — Judicial power of Commonwealth —Constitution, Ch III — Following an arbitral hearing conducted in Australia in accordance with an agreement between the parties, the second defendant was awarded damages and costs ('arbitral awards') — Second defendant commenced proceedings in the Federal Court of Australia seeking enforcement of the arbitral awards — Plaintiff resisted the enforcement proceedings — Whether Arts 35 and 36 of the UNCITRAL Model Law on International Commercial Arbitration, read with s 7 and Pt III of the International Arbitration Act 1974 (Cth) ('the provisions') purport to confer the judicial power of the Commonwealth on arbitral tribunals contrary to the requirements of Ch III of the Constitution — Whether the provisions impermissibly interfere with the judicial power of the Commonwealth — Whether the provisions undermine the institutional integrity of Ch III Courts and are thus invalid.
Documents
04/07/2012 Application for an order to show cause
04/07/2012 Notice of constitutional matter (Plaintiff)
16/07/2012 Submitting appearance (First Defendants)
23/07/2012 Hearing (Single Justice, Sydney)
21/08/2012 Hearing (Single Justice, Sydney v/link to Canberra & Melbourne)
05/10/2012 Written submissions (Plaintiff)
23/10/2012 Written submissions (Second Defendant)
26/10/2012 Written submissions (Attorney-General of the Commonwealth of Australia intervening)
26/10/2012 Written submissions (Attorney-General for the State of New South Wales intervening)
26/10/2012 Written submissions (Attorney-General for the State of Victoria intervening)
26/10/2012 Written submissions (Attorney-General for the State of Western Australia intervening)
26/10/2012 Written submissions (Australian Centre for International Commercial Arbitration & Ors seeking leave to intervene)
30/10/2012 Written submissions (Attorney-General of the State of Queensland intervening)
30/10/2012 Written submissions (Attorney-General for the State of South Australia intervening)
01/11/2012 Notice of Constitutional Matter (Second Defendant)
02/11/2012 Reply
06/11/2012 Hearing (Full Court, Canberra)
13/03/2013 Judgment (Judgment summary)
X7 v. Australian Crime Commission and Anor
Case No.
S100/2012
Case Information
Catchwords
Constitutional law — Judicial power of Commonwealth —Constitution, Ch III — By summons under s 28 of the Australian Crime Commission Act 2002 (Cth) ('ACC Act') an ACC examiner required the plaintiff to attend before an examiner to give evidence on a set date — Before the set date, the Plaintiff was charged with offences under the Criminal Code (Cth) — Plaintiff subsequently interviewed by an ACC examiner — Whether Div 2 of Pt II of the ACC Act empowers an ACC examiner to conduct an examination of a person charged where that examination concerns the subject matter of the offence so charged — If so, whether Div 2 of Pt II of the ACC Act invalid to the extent that it is contrary to Ch III of the Constitution.
Documents
20/04/2012 Writ of summons
26/06/2012 Hearing (Single Justice, Sydney)
21/08/2012 Hearing (Single Justice, Sydney)
23/08/2012 Notice of constitutional matter (Plaintiff)
04/10/2012 Written submissions (Plaintiff)
23/10/2012 Written submissions (First Defendant)
23/10/2012 Written submissions (Second Defendant)
26/10/2012 Written submissions (Attorney-General for the State of New South Wales intervening)
26/10/2012 Written submissions (Attorney-General of the State of Queensland intervening)
26/10/2012 Written submissions (Attorney-General for the State of South Australia intervening)
26/10/2012 Written submissions (Attorney-General for the State of Victoria intervening)
26/10/2012 Written submissions (Attorney-General for the State of Western Australia intervening)
01/11/2012 Reply
07/11/2012 Hearing (Full Court, Canberra)
26/06/2013 Judgment (Judgment summary)
Commissioner of Taxation v. Consolidated Media Holdings Ltd
Case No.
S228/2012
Case Information
Lower Court Judgment
20/03/2012 Federal Court of Australia (Stone, Greenwood and Logan JJ)
Catchwords
Taxation — Income tax — Company share buy-back — Off-market purchase — Respondent at relevant time held 100% of issued shares in Crown Melbourne Ltd ('Crown') — Crown resolved to undertake a partial share buy-back — Agreement for off-market share buy-back subsequently entered into — Transfer of shares in Crown by the Respondent was executed for consideration of $1 billion — Whether consideration constituted a dividend within the meaning of s 159GZZZP of the Income Tax Assessment Act 1936 (Cth) or a net capital gain treated as assessable income pursuant to Pt 3-1 of Income Tax Assessment Act 1997 (Cth) — Meaning of 'share capital account' in s 6D(1) of the Income Tax Assessment Act 1936 (Cth) — Income Tax Assessment Act 1936 (Cth), ss 6D, 159GZZZP, 159GZZZQ
Documents
17/08/2012 Hearing (SLA, Sydney)
27/08/2012 Notice of appeal
31/08/2012 Written submissions (Appellant)
31/08/2012 Chronology (Appellant)
14/09/2012 Written submissions (Respondent)
21/09/2012 Reply
13/11/2012 Hearing (Full Court, Canberra)
05/12/2012 Judgment (Judgment summary)
Mills v. Commissioner of Taxation
Case No.
S225/2012
Case Information
Lower Court Judgment
8/12/2011 Federal Court of Australia (Dowsett J, Edmonds J, Jessup J)
Catchwords
Taxation — Income tax — Anti-avoidance provisions — Imputation benefits — Scope of Income Tax Assessment Act 1936 (Cth), s 177EA — Bank issued securities comprising a non-redeemable preference share 'stapled' to a subordinate note issued by Bank from its New Zealand branch ('Securities'), so that it enjoyed both tax deductions on the distributions in New Zealand as well as a cost advantage in offering Australian residents an imputation benefit (or an equivalent adjustment) — Securities 'equity' and not 'debt' for income taxation purposes — Holders of the Securities may receive discretionary, non-cumulative, preferential franked distributions at a specified rated, payable as interest on the note unless an 'assignment event' occurs in which case the distribution is payable as a dividend on the preference share — Subsequent determination by Commissioner of Taxation denying franking credits to security-holders upon distribution — Whether bank entered into or carried out a scheme for disposition of membership interests for the purpose (not being an incidental purpose) of allowing security-holders to obtain an imputation benefit.
Documents
17/08/2012 Hearing (SLA, Sydney)
22/08/2012 Notice of appeal
23/08/2012 Notice of contention (Respondent)
31/08/2012 Written submissions (Appellant)
31/08/2012 Chronology (Appellant)
14/09/2012 Written submissions (Respondent)
21/09/2012 Reply
10/10/2012 Hearing (Full Court, Canberra)
14/11/2012 Judgment (Judgment summary)