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Avondale Motors (Parts) Pty Ltd v FCT     90

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/2 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2024] ATOTR TR2024/2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Davidson v Director-General, Justice and Community Safety Directorate	[2022] ACTSC 83; 18 ACTLR 1	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	21 Apr 2022	AustLII		10
Jackermis v Woolworths (SA) Pty Ltd and Return to Work Corporation of SA	[2021] SAET 175		Australia	10 Sep 2021	AustLII		2
Khromeenkova v PRD Robina Nationwide	[2021] QCATA 35	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	16 Mar 2021	AustLII		4
Spradau and Comcare (Compensation)	[2020] AATA 2054	Administrative Appeals Tribunal	Australia	1 Jul 2020	AustLII		1
Lawson v Minister for Environment and Water	[2020] NSWSC 186; (2020) 19 BPR 40,215	Supreme Court of New South Wales	Australia - New South Wales	10 Mar 2020	AustLII		2
Steele v Clough Projects Pty Ltd	[2019] WADC 60	District Court of Western Australia	Australia - Western Australia	24 Apr 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
DR v CD	[2018] WADC 148	District Court of Western Australia	Australia - Western Australia	9 Nov 2018	AustLII		16
Pacific National Pty Ltd v Baldacchino	[2018] NSWWCCPD 12	Workers Compensation Commission of New South Wales - Presidential	Australia - New South Wales	28 Mar 2018	AustLII		4
RGGW and Commissioner of Taxation (Taxation)	[2017] AATA 238	Administrative Appeals Tribunal	Australia	20 Feb 2017	AustLII		2
TR 2017/D4 - Income tax: when does a corporate Ltd partnership 'credit' an amount to a partner in that partnership?	[2017] ATODTR TR2017/D4	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test	[2015] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test	[2015] ATOTR TR2015/4	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
GSTR 2014/D3 - Goods and services tax: the GST implications of transactions involving bitcoin	[2014] ATODGSTR GSTR2014/D3	Australian Taxation Office	Australia - Commonwealth	20 Aug 2014	AustLII
Construction, Forestry, Mining and Energy Union v BHP Coal Pty Ltd	[2014] FWC 2062	Fair Work Commission	Australia	28 Mar 2014	AustLII		4
Mayer and Comcare	[2014] AATA 55	Administrative Appeals Tribunal	Australia	4 Feb 2014	AustLII		1
Barr v Farrell	[2013] WASCA 211; (2013) 45 WAR 530	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 Nov 2013	AustLII		8
Transport Workers' Union of Australia v Smith Bros Trade and Transport Terminal Pty Ltd	[2013] FWC 4600	Fair Work Commission	Australia	18 Jul 2013	AustLII
Re Heaney and Commissioner of Taxation	[2013] AATA 331; (2013) 138 ALD 144; 60 AAR 59	Administrative Appeals Tribunal	Australia	23 May 2013	AustLII		3
Construction, Forestry, Mining and Energy Union v Anglo Coal (Dawson Services) Pty Ltd	[2012] FWA 9099	Fair Work Australia	Australia	18 Dec 2012	AustLII		1
Westpac Banking Corporation v Bell Group Ltd (in liq) (No 3)	[2012] WASCA 157; (2012) 44 WAR 1; (2012) 270 FLR 1; (2012) 89 ACSR 1	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Aug 2012	AustLII		213
Fair Work Ombudsman v Ballina Island Resort Pty Ltd	[2011] FMCA 500; (2011) 207 IR 312	Federal Magistrates Court of Australia	Australia	1 Jul 2011	AustLII		4
NSW Nurses Association v SOS Nursing & Home Care Service Pty Ltd	[2011] FMCA 225	Federal Magistrates Court of Australia	Australia	12 Apr 2011	AustLII		9
Boral Window Systems Ltd v Construction, Forestry, Mining and Energy Union	[2010] FWA 9688	Fair Work Australia	Australia	20 Dec 2010	AustLII
Specialist Diagnostic Services Pty Ltd v Healthscope Ltd	[2010] VSC 443	Supreme Court of Victoria	Australia - Victoria	1 Oct 2010	AustLII		7
Australian Rail, Tram and Bus Industry Union v Rail Corporation New South Wales	[2009] FCA 894; (2009) 187 IR 453	Federal Court of Australia	Australia - Commonwealth	18 Aug 2009	AustLII		6
Minister Administering the State Service Act v Leary	[2009] TASSC 24; (2009) 182 IR 81	Supreme Court of Tasmania	Australia - Tasmania	22 Apr 2009	AustLII		5
Lilyvale Hotel Pty Ltd v FCT	[2009] FCAFC 21; (2009) 175 FCR 491; [2009] ATC 20-094; 75 ATR 253	Federal Court of Australia	Australia - Commonwealth	6 Mar 2009	AustLII		6
CJS v Tasmania	[2008] TASSC 85	Supreme Court of Tasmania	Australia - Tasmania	22 Dec 2008	AustLII		2
National Union of Workers v Plexicor Australia	[2008] AIRC 1134	Australian Industrial Relations Commission	Australia	24 Jul 2008	AustLII		18
Lilyvale Hotel Pty Ltd v FCT	[2008] FCA 1031; [2008] ATC 20-038; 73 ATR 285	Federal Court of Australia	Australia - Commonwealth	10 Jul 2008	AustLII		2
Griffiths & Beerens Pty Ltd v Duggan	[2008] VSC 201; (2008) 66 ACSR 472	Supreme Court of Victoria	Australia - Victoria	11 Jun 2008	AustLII		16
Coal Developments (German Creek) Pty Ltd v FCT	[2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96	Federal Court of Australia	Australia - Commonwealth	11 Mar 2008	AustLII		3
Coal Developments (German Creek) Pty Ltd v Cmr of Taxation	[2007] FCA 1324; (2007) 241 ALR 667; 68 ATR 869	Federal Court of Australia	Australia - Commonwealth	28 Aug 2007	AustLII		23
FCT v R & D Holdings Pty Ltd	[2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790	Federal Court of Australia	Australia - Commonwealth	13 Jul 2007	AustLII		30
J A Dodd Ltd v Construction, Forestry, Mining and Energy Union	[2007] AIRC 499	Australian Industrial Relations Commission	Australia	28 Jun 2007	AustLII		1
Liquor, Hospitality and Miscellaneous Workers Union v Unibic Australia Pty Ltd	[2007] AIRC 284	Australian Industrial Relations Commission	Australia	12 Apr 2007	AustLII
Reaburn v R	[2007] NSWCCA 60; (2007) 169 A Crim R 337	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	16 Mar 2007	AustLII		7
Bovis Lend Lease/CFMEU Joint Development Agreement Mark 6 - re Payment of site allowance - PR975618	[2006] AIRC 869	Australian Industrial Relations Commission	Australia	28 Dec 2006	AustLII
Transport Workers' Union of Australia v TNT Logistics (Australia) Pty Ltd - PR974564	[2006] AIRC 726	Australian Industrial Relations Commission	Australia	16 Nov 2006	AustLII
Australian Workers' Union v Melbourne & Olympic Parks Trust - PR974434	[2006] AIRC 700	Australian Industrial Relations Commission	Australia	6 Nov 2006	AustLII
Health Services Union v GSL Custodial Services Pty Ltd - PR974264	[2006] AIRC 657	Australian Industrial Relations Commission	Australia	17 Oct 2006	AustLII
Hawker de Havilland Aerospace Pty Ltd v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union - PR973917	[2006] AIRC 568	Australian Industrial Relations Commission	Australia	14 Sep 2006	AustLII
Loongana Lime Pty Ltd v Worth	[2006] WASCA 183; (2006) 203 FLR 268	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	7 Sep 2006	AustLII		5
Francis and Secretary, Department of Education Science and Training	[2006] AATA 336	Administrative Appeals Tribunal	Australia	10 Apr 2006	AustLII		1
Agricultural & Rural Finance Pty Ltd v Atkinson	[2006] NSWSC 202	Supreme Court of New South Wales	Australia - New South Wales	29 Mar 2006	AustLII		10
Re Taxpayer and FCT	[2005] AATA 1156; 61 ATR 1086	Administrative Appeals Tribunal	Australia	22 Nov 2005	AustLII		1
National Union of Workers v Monroe Australia Pty Ltd - PR963733	[2005] AIRC 874	Australian Industrial Relations Commission	Australia	10 Oct 2005	AustLII
National Union of Workers v Arnott's Biscuits Ltd - PR963645	[2005] AIRC 865	Australian Industrial Relations Commission	Australia	6 Oct 2005	AustLII		1
Australian Workers' Union v Visy Board Pty Ltd t/as Visy Specialists - PR963418	[2005] AIRC 857	Australian Industrial Relations Commission	Australia	4 Oct 2005	AustLII
University of South Australia v National Tertiary Education Industry Union - PR958737	[2005] AIRC 530	Australian Industrial Relations Commission	Australia	14 Jun 2005	AustLII
Australian Meat Industry Employees Union, The Victorian Branch - re Applications for Certification - PR957908	[2005] AIRC 431	Australian Industrial Relations Commission	Australia	18 May 2005	AustLII
Australian Municipal, Administrative, Clerical and Services Union v Australian Taxation Office - PR957250	[2005] AIRC 359	Australian Industrial Relations Commission	Australia	27 Apr 2005	AustLII
TelePacific Pty Ltd v Commissioner of Taxation	[2005] FCA 158; (2005) 218 ALR 85; (2005) 58 ATR 441	Federal Court of Australia	Australia - Commonwealth	4 Mar 2005	AustLII		19
Hawkins v Repatriation Commission	[2005] AATA 132; 86 ALD 322	Administrative Appeals Tribunal	Australia	14 Feb 2005	AustLII
Roston Security Pty Ltd v Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia - PR953130	[2004] AIRC 1125	Australian Industrial Relations Commission	Australia	12 Nov 2004	AustLII
Ussher v Queensland Prawn Farms Pty Ltd	[2004] QIRComm 166; 177 QGIG 252	Queensland Industrial Relations Commission	Australia - Queensland	15 Sep 2004	AustLII		1
Marriott and Commissioner of Taxation	[2004] AATA 806; (2004) 56 ATR 1265	Administrative Appeals Tribunal	Australia	30 Jul 2004	AustLII		4
P & O Maritime Services Pty Ltd and The Australian Institute of Marine and Power Engineers, The Victoria/Tasmania Branch - re Determination of dispute over application of agreement - PR949888	[2004] AIRC 711	Australian Industrial Relations Commission	Australia	22 Jul 2004	AustLII
Taxpayer Co and The Commissioner of Taxation	[2004] AATA 451; 55 ATR 1170	Administrative Appeals Tribunal	Australia	10 May 2004	AustLII		1
National Union of Workers v Ricegrowers Co - PR931209	[2003] AIRC 492	Australian Industrial Relations Commission	Australia	8 May 2003	AustLII
Workcover Authority of New South Wales (Inspector Maltby) v Josef & Sons Contracting Pty Ltd (in liq)	[2002] NSWIRComm 226; (2002) 118 IR 259	New South Wales Industrial Relations Commission	Australia - New South Wales	6 Sep 2002	AustLII		11
National Union of Workers v Graincorp Operations Ltd	[2002] AIRC 638; (2002) 117 IR 136	Australian Industrial Relations Commission	Australia	11 Jun 2002	AustLII		2
Commissioner of Taxation v Commercial Nominees of Australia Ltd S150/2000	[2000] HCATrans 755	High Court of Australia	Australia - Commonwealth	14 Dec 2000	AustLII
Deputy Commissioner of Taxation v Australasian Feed Pty Ltd	[2000] FCA 1351	Federal Court of Australia	Australia - Commonwealth	20 Sep 2000	AustLII		1
Papson v Woolworths (Victoria) Pty Ltd (No 2)	[2000] TASSC 124; (2000) 9 Tas R 261	Supreme Court of Tasmania	Australia - Tasmania	16 Aug 2000	AustLII		2
Australasian Feed Pty Ltd and Deputy Commissioner of Taxation	[1999] AATA 980; 43 ATR 1243	Administrative Appeals Tribunal	Australia	20 Dec 1999	AustLII
TR 1999/16 - Income tax: capital gains: goodwill of a business	[1999] ATOTR TR1999/16	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/16 - Income tax: capital gains: goodwill of a business	[1999] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132	[1999] ATOTR TR1999/9	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		80
Ashington Holdings Pty Ltd v Wipema Services Pty Ltd Matter	[1998] NSWSC 143	Supreme Court of New South Wales	Australia - New South Wales	23 Apr 1998	AustLII
1041/96 Print N4007	[1996] AIRC 930	Australian Industrial Relations Commission	Australia	7 Jun 1996	AustLII
Industrial Relations Commission Decision 1041/1996	[1996] AIRC 939	Australian Industrial Relations Commission	Australia	7 Jun 1996	AustLII
Hall v Hall	[1995] TASSC 39; (1994) 5 Tas R 1	Supreme Court of Tasmania	Australia - Tasmania	21 Apr 1995	AustLII		1
TR 92/7 - Income tax: Life Assurance Companies - Total Income	[1992] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TR 92/7 - Income tax: Life Assurance Companies - Total Income	[1992] ATOTR TR92/7	Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
Re Taxation Appeals	[1991] AATA 198; 22 ATR 3395/91	Administrative Appeals Tribunal	Australia	28 Aug 1991	AustLII
NT87/6912-13 and Commissioner of Taxation	[1988] AATA 321; 19 ATR 4053	Administrative Appeals Tribunal	Australia	4 Nov 1988	AustLII		3
Re AS Marshall Holdings Pty Ltd and Australian Trade Commission	[1987] AATA 221	Administrative Appeals Tribunal	Australia	5 Jun 1987	AustLII
Re Australian Overseas Housing and Tourism Development Consortium Pty Ltd and Australlian Trade Commission	[1987] AATA 197	Administrative Appeals Tribunal	Australia	22 May 1987	AustLII
Re Harry Sebel & Sons Pty Ltd and Industrial Research and Development Board	[1987] AATA 157	Administrative Appeals Tribunal	Australia	29 Apr 1987	AustLII
Re Repco Ltd and Export Development Grants Board	[1983] AATA 35	Administrative Appeals Tribunal	Australia	3 Feb 1983	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Developments In The Same Business Test: A More Liberal Approach Post-Lilyvale Hotel?"	[2010] RevenueLawJl 7	Kutlaca, Aleksander	Australia	circa 2010	AustLII
"Natural Justice: Is There Too Much, Too Little Or Just The Right Amount"	(2008) 57 Australian Institute of Administrative Law Forum 44	Basten, John	Australia	circa 2008	AustLII
"The Goodwill Roll-Off Effect in Partnerships"	(2000) 3 Journal of Australian Taxation 56	Pearson, Greg	Australia	circa 2000	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Tryka Ltd v Newall	(1963) 41 Tax Cas 146		United Kingdom	circa 1963			7
In Re Bird v Inland Revenue Commissioners; Ex parte the Debtor	[1962] 1 WLR 686		United Kingdom	circa 1962	LexisNexis / Westlaw		15
Theophile v Solicitor-General	[1950] AC 186		United Kingdom	circa 1950	LexisNexis / Westlaw		26
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII		151
South Behar Railway Co Ltd v Inland Revenue Comrs	[1925] AC 476		United Kingdom	circa 1925	LexisNexis / Westlaw		24
Kirk and Randall Ltd v Dunn	(1924) 8 Tax Cas 663		United Kingdom	circa 1924			15
CIR (UK) v Korean Syndicate Ltd	[1921] 3 KB 258		United Kingdom	circa 1921	LexisNexis / Westlaw		16
Steamship Co Ltd v Turner	(1910) 5 Tax Cas 520		United Kingdom	circa 1910			4
(1863) 32 LJCh 479	(1863) 32 LJCh 479	Court of Chancery	United Kingdom	circa 1863			1