Commissioner of Taxation v Yeo as Liquidator of Ready Kit Cabinets Pty Ltd (in liq) [2020] FCAFC 199

Appeal from: Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Deputy Commission of Taxation [2020] FCA 632

STATUTORY INTERPRETATION – meaning of “by, or under the authority of the administrator” – issue of relevant source of authority for the acts done to give effect to the making of payments – text, context and purpose – extrinsic material – appeal dismissed

Full decision here