Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd

HIGH COURT OF AUSTRALIAGUMMOW ACJ,KIRBY, HEYDON, CRENNAN AND KIEFEL JJMatter No B10/2008DEPUTY COMMISSIONER OF TAXATION  APPELLANTANDBROADBEACH PROPERTIES PTY LTD  RESPONDENTMatter No B11/2008DEPUTY COMMISSIONER OF TAXATION  APPELLANTANDMA HOWARD RACING PTY LTD  RESPONDENTMatter No B12/2008DEPUTY COMMISSIONER OF TAXATION  APPELLANTANDNEUTRAL BAY PTY LTD   RESPONDENTDeputy Commissioner of Taxation v Broadbeach Properties Pty LtdDeputy Commissioner of Taxation v MA Howard Racing Pty LtdDeputy Commissioner of Taxation v Neutral Bay Pty Ltd[2008] HCA 413 September 2008B10/2008, B11/2008 & B12/2008ORDERMatter No B10/20081.Appeal allowed. 2.Set aside order 1 of the Court of Appeal of the Supreme Court of Queensland made on 28 September 2007, and in place thereof order:(a)      appeal to that Court allowed; and(b)set aside order 1 of the Supreme Court of Queensland made on 14 December 2006 and in place thereof order that the application to set aside the statutory demand filed on 6 June 2006 be dismissed. 3.        Appellant to pay the respondent's costs in this Court. Matter No B11/20081.Appeal allowed. 2.Set aside order 1 of the Court of Appeal of the Supreme Court of Queensland made on 28 September 2007, and in place thereof order:(a)appeal to that Court allowed; (b)set aside order 1 of the Supreme Court of Queensland made on 14 December 2006; and(c)remit the matter to a Judge of the Supreme Court of Queensland for determination of the appropriate variation of the statutory demand.3.        Appellant to pay the respondent's costs in this Court.Matter No B12/20081.Appeal allowed. 2.Set aside order 1 of the Court of Appeal of the Supreme Court of Queensland made...