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Avondale Motors (Parts) Pty Ltd v FCT   flag  90

[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312
High Court of Australia
Australia - Commonwealth
21st May, 1971

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 213
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 flag 80
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 flag 30
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 flag 23
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 flag 19
National Union of Workers v Plexicor Australia [2008] AIRC 1134 Australian Industrial Relations Commission Australia 24 Jul 2008 AustLII flag 18
DR v CD [2018] WADC 148 District Court of Western Australia Australia - Western Australia 9 Nov 2018 AustLII flag 16
Griffiths & Beerens Pty Ltd v Duggan [2008] VSC 201; (2008) 66 ACSR 472 Supreme Court of Victoria Australia - Victoria 11 Jun 2008 AustLII flag 16
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 flag 11
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 flag 10
Agricultural & Rural Finance Pty Ltd v Atkinson [2006] NSWSC 202 Supreme Court of New South Wales Australia - New South Wales 29 Mar 2006 AustLII flag 10
NSW Nurses Association v SOS Nursing & Home Care Service Pty Ltd [2011] FMCA 225 Federal Magistrates Court of Australia Australia 12 Apr 2011 AustLII flag 9
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 flag 8
Specialist Diagnostic Services Pty Ltd v Healthscope Ltd [2010] VSC 443 Supreme Court of Victoria Australia - Victoria 1 Oct 2010 AustLII flag 7
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 flag 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 flag 6
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 flag 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 flag 5
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 flag 5
Khromeenkova v PRD Robina Nationwide [2021] QCATA 35 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 16 Mar 2021 AustLII flag 4
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 flag 4
Construction, Forestry, Mining and Energy Union v BHP Coal Pty Ltd [2014] FWC 2062 Fair Work Commission Australia 28 Mar 2014 AustLII flag 4
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 flag 4
Marriott and Commissioner of Taxation [2004] AATA 806; (2004) 56 ATR 1265 Administrative Appeals Tribunal Australia 30 Jul 2004 AustLII flag 4
Re Heaney and Commissioner of Taxation [2013] AATA 331; (2013) 138 ALD 144; 60 AAR 59 Administrative Appeals Tribunal Australia 23 May 2013 AustLII flag 3
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 flag 3
NT87/6912-13 and Commissioner of Taxation [1988] AATA 321; 19 ATR 4053 Administrative Appeals Tribunal Australia 4 Nov 1988 AustLII flag 3
Jackermis v Woolworths (SA) Pty Ltd and Return to Work Corporation of SA [2021] SAET 175 Australia 10 Sep 2021 AustLII flag 2
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 flag 2
RGGW and Commissioner of Taxation (Taxation) [2017] AATA 238 Administrative Appeals Tribunal Australia 20 Feb 2017 AustLII flag 2
CJS v Tasmania [2008] TASSC 85 Supreme Court of Tasmania Australia - Tasmania 22 Dec 2008 AustLII flag 2
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 flag 2
National Union of Workers v Graincorp Operations Ltd [2002] AIRC 638; (2002) 117 IR 136 Australian Industrial Relations Commission Australia 11 Jun 2002 AustLII flag 2
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 flag 2
Spradau and Comcare (Compensation) [2020] AATA 2054 Administrative Appeals Tribunal Australia 1 Jul 2020 AustLII flag 1
Mayer and Comcare [2014] AATA 55 Administrative Appeals Tribunal Australia 4 Feb 2014 AustLII flag 1
Construction, Forestry, Mining and Energy Union v Anglo Coal (Dawson Services) Pty Ltd [2012] FWA 9099 Fair Work Australia Australia 18 Dec 2012 AustLII flag 1
J A Dodd Ltd v Construction, Forestry, Mining and Energy Union [2007] AIRC 499 Australian Industrial Relations Commission Australia 28 Jun 2007 AustLII flag 1
Francis and Secretary, Department of Education Science and Training [2006] AATA 336 Administrative Appeals Tribunal Australia 10 Apr 2006 AustLII flag 1
Re Taxpayer and FCT [2005] AATA 1156; 61 ATR 1086 Administrative Appeals Tribunal Australia 22 Nov 2005 AustLII flag 1
National Union of Workers v Arnott's Biscuits Ltd - PR963645 [2005] AIRC 865 Australian Industrial Relations Commission Australia 6 Oct 2005 AustLII flag 1
Ussher v Queensland Prawn Farms Pty Ltd [2004] QIRComm 166; 177 QGIG 252 Queensland Industrial Relations Commission Australia - Queensland 15 Sep 2004 AustLII flag 1
Taxpayer Co and The Commissioner of Taxation [2004] AATA 451; 55 ATR 1170 Administrative Appeals Tribunal Australia 10 May 2004 AustLII flag 1
Deputy Commissioner of Taxation v Australasian Feed Pty Ltd [2000] FCA 1351 Federal Court of Australia Australia - Commonwealth 20 Sep 2000 AustLII flag 1
Hall v Hall [1995] TASSC 39; (1994) 5 Tas R 1 Supreme Court of Tasmania Australia - Tasmania 21 Apr 1995 AustLII flag 1
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 flag
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 flag
Steele v Clough Projects Pty Ltd [2019] WADC 60 District Court of Western Australia Australia - Western Australia 24 Apr 2019 AustLII flag
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 flag
TR 2019/1 - Income tax: when does a Co carry on a business? [2019] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
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 flag
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 flag
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 flag
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 flag
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 flag
Boral Window Systems Ltd v Construction, Forestry, Mining and Energy Union [2010] FWA 9688 Fair Work Australia Australia 20 Dec 2010 AustLII flag
Liquor, Hospitality and Miscellaneous Workers Union v Unibic Australia Pty Ltd [2007] AIRC 284 Australian Industrial Relations Commission Australia 12 Apr 2007 AustLII flag
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 flag
Transport Workers' Union of Australia v TNT Logistics (Australia) Pty Ltd - PR974564 [2006] AIRC 726 Australian Industrial Relations Commission Australia 16 Nov 2006 AustLII flag
Australian Workers' Union v Melbourne & Olympic Parks Trust - PR974434 [2006] AIRC 700 Australian Industrial Relations Commission Australia 6 Nov 2006 AustLII flag
Health Services Union v GSL Custodial Services Pty Ltd - PR974264 [2006] AIRC 657 Australian Industrial Relations Commission Australia 17 Oct 2006 AustLII flag
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 flag
National Union of Workers v Monroe Australia Pty Ltd - PR963733 [2005] AIRC 874 Australian Industrial Relations Commission Australia 10 Oct 2005 AustLII flag
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 flag
University of South Australia v National Tertiary Education Industry Union - PR958737 [2005] AIRC 530 Australian Industrial Relations Commission Australia 14 Jun 2005 AustLII flag
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 flag
Australian Municipal, Administrative, Clerical and Services Union v Australian Taxation Office - PR957250 [2005] AIRC 359 Australian Industrial Relations Commission Australia 27 Apr 2005 AustLII flag
Hawkins v Repatriation Commission [2005] AATA 132; 86 ALD 322 Administrative Appeals Tribunal Australia 14 Feb 2005 AustLII flag
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 flag
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 flag
National Union of Workers v Ricegrowers Co - PR931209 [2003] AIRC 492 Australian Industrial Relations Commission Australia 8 May 2003 AustLII flag
Commissioner of Taxation v Commercial Nominees of Australia Ltd S150/2000 [2000] HCATrans 755 High Court of Australia Australia - Commonwealth 14 Dec 2000 AustLII flag
Australasian Feed Pty Ltd and Deputy Commissioner of Taxation [1999] AATA 980; 43 ATR 1243 Administrative Appeals Tribunal Australia 20 Dec 1999 AustLII flag
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 flag
TR 1999/16 - Income tax: capital gains: goodwill of a business [1999] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
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 flag
TR 1999/16 - Income tax: capital gains: goodwill of a business [1999] ATOTR TR1999/16 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
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 flag
1041/96 Print N4007 [1996] AIRC 930 Australian Industrial Relations Commission Australia 7 Jun 1996 AustLII flag
Industrial Relations Commission Decision 1041/1996 [1996] AIRC 939 Australian Industrial Relations Commission Australia 7 Jun 1996 AustLII flag
TR 92/7 - Income tax: Life Assurance Companies - Total Income [1992] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/7 - Income tax: Life Assurance Companies - Total Income [1992] ATOTR TR92/7 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
Re Taxation Appeals [1991] AATA 198; 22 ATR 3395/91 Administrative Appeals Tribunal Australia 28 Aug 1991 AustLII flag
Re AS Marshall Holdings Pty Ltd and Australian Trade Commission [1987] AATA 221 Administrative Appeals Tribunal Australia 5 Jun 1987 AustLII flag
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 flag
Re Harry Sebel & Sons Pty Ltd and Industrial Research and Development Board [1987] AATA 157 Administrative Appeals Tribunal Australia 29 Apr 1987 AustLII flag
Re Repco Ltd and Export Development Grants Board [1983] AATA 35 Administrative Appeals Tribunal Australia 3 Feb 1983 AustLII flag

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 flag
"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 flag
"The Goodwill Roll-Off Effect in Partnerships" (2000) 3 Journal of Australian Taxation 56 Pearson, Greg Australia circa 2000 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Industrial Relations Commission Decision 1041/1996 [1996] AIRC 939 Australian Industrial Relations Commission Australia 7 Jun 1996 AustLII flag
1041/96 Print N4007 [1996] AIRC 930 Australian Industrial Relations Commission Australia 7 Jun 1996 AustLII flag
TR 92/7 - Income tax: Life Assurance Companies - Total Income [1992] ATOTR TR92/7 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/7 - Income tax: Life Assurance Companies - Total Income [1992] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
Re Taxation Appeals [1991] AATA 198; 22 ATR 3395/91 Administrative Appeals Tribunal Australia 28 Aug 1991 AustLII flag
Re AS Marshall Holdings Pty Ltd and Australian Trade Commission [1987] AATA 221 Administrative Appeals Tribunal Australia 5 Jun 1987 AustLII flag
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 flag
Re Harry Sebel & Sons Pty Ltd and Industrial Research and Development Board [1987] AATA 157 Administrative Appeals Tribunal Australia 29 Apr 1987 AustLII flag
Re Repco Ltd and Export Development Grants Board [1983] AATA 35 Administrative Appeals Tribunal Australia 3 Feb 1983 AustLII flag

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