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Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation   flag  1

[2004] FCA 2
Federal Court of Australia
Australia - Commonwealth
6th February, 2004

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation [2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104 Federal Court of Australia Australia - Commonwealth 7 Sep 2004 AustLII flag 4

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules (Cth)
Water Management Act 2000 (NSW) s119
Co-operatives Act 1992 (NSW)
Irrigation Corporations Act 1994 (NSW) s13, s15

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Sydney Water Board Employees' Credit Union v FCT [1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 16
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41
Fletcher v Income Tax Commissioner [1972] AC 414 United Kingdom circa 1972 LexisNexis / Westlaw flag 15
English and Scottish Joint Co-Operative Wholesale Society Ltd v Commissioner of Agricultural Income Tax, Assam [1948] AC 405; [1948] 2 All ER 395 United Kingdom circa 1948 LexisNexis / Westlaw flag 9
Faulconbridge v National Employers' Mutual General Insurance Association Ltd (1952) 33 Tax Cas 103 United Kingdom circa 1952 flag 5
GP International Pipe Coaters Pty Ltd v FCT (1990) 170 CLR 120 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 4

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