Commissioner of Taxation v Yeo as Liquidator of Ready Kit Cabinets Pty Ltd (in liq) [2020] FCAFC 199 (18 November 2020) (Jagot, Davies and Markovic JJ)


Catchwords:


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