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Coal Developments (German Creek) Pty Ltd v Cmr of Taxation   flag  23

[2007] FCA 1324; (2007) 241 ALR 667; 68 ATR 869
Federal Court of Australia
Australia - Commonwealth
28th August, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ayres, in the matter of Trigon Trading Pty Ltd (Administrators Appointed) [2023] FCA 28 Federal Court of Australia Australia - Commonwealth 19 Jan 2023 AustLII flag
Robinson, in the matter of Farmaforce Ltd (Administrators Appointed) [2022] FCA 397 Federal Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag
Tracy, in the matter of In2Food Australia Pty Ltd [2021] FCA 1104 Federal Court of Australia Australia - Commonwealth 8 Sep 2021 AustLII flag 2
Purchas, in the matter of Waratah on Alstonville Pty Ltd (administrators appointed) [2021] FCA 953 Federal Court of Australia Australia - Commonwealth 22 Jul 2021 AustLII flag
Hill, in the matter of Flow Systems Pty Ltd (Administrators Appointed) [2019] FCA 27 Federal Court of Australia Australia - Commonwealth 17 Jan 2019 AustLII flag
Farnsworth v About Life Pty Ltd (Administrator Appointed), in the matter of About Life Pty Ltd [2019] FCA 11 Federal Court of Australia Australia - Commonwealth 14 Jan 2019 AustLII flag 37
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
Olin v Queensland Building and Construction Commission [2018] QCATA 167 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 9 Nov 2018 AustLII flag 1
Mighty River International Ltd v Hughes [2017] WASCA 152; (2017) 52 WAR 1 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Aug 2017 AustLII flag 12
Kirk, in the matter of RL Adams Pty Ltd (Administrators Appointed) [2017] FCA 1111 Federal Court of Australia Australia - Commonwealth 5 Jul 2017 AustLII flag 3
Re Southern Riverina Dairy Group Pty Ltd [2017] VSC 4 Supreme Court of Victoria Australia - Victoria 18 Jan 2017 AustLII flag 1
Re Wealth Within Holdings Pty Ltd (Administrators Appointed) [2016] VSC 792 Supreme Court of Victoria Australia - Victoria 19 Dec 2016 AustLII flag
McKinnon, in the matter of Specialised Concrete Pumping Victoria Pty Ltd (Administrators Appointed) [2016] FCA 325 Federal Court of Australia Australia - Commonwealth 23 Mar 2016 AustLII flag 3
IMO Promains Pty Ltd [2014] VSC 73 Supreme Court of Victoria Australia - Victoria 7 Mar 2014 AustLII flag
Dimmeys Stores Pty Ltd [2014] VSC 18 Supreme Court of Victoria Australia - Victoria 10 Feb 2014 AustLII flag
Re AEGIS Correctional Partnership Pty Ltd [2012] VSC 310 Supreme Court of Victoria Australia - Victoria 27 Jul 2012 AustLII flag 2
Re AED Oil Ltd (admns app'td) [2011] VSC 460 Supreme Court of Victoria Australia - Victoria 16 Sep 2011 AustLII flag 2
Algeri; Re Colorado Group Ltd [2011] VSC 260 Supreme Court of Victoria Australia - Victoria 20 Jun 2011 AustLII flag 27
Re FEA Plantations Ltd [2010] FCA 468 Federal Court of Australia Australia - Commonwealth 12 May 2010 AustLII flag 34
Mentha, in the matter of The Griffin Coal Mining Co Pty Ltd (administrators appointed) [2010] FCA 30 Federal Court of Australia Australia - Commonwealth 2 Feb 2010 AustLII flag 33
Re Riviera Group Pty Ltd [2009] NSWSC 585; (2009) 72 ACSR 352; 27 ACLC 867 Supreme Court of New South Wales Australia - New South Wales 15 Jun 2009 AustLII flag 209
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

Legislation Cited

Legislation Name Provision
Act (Cth)
Income Tax Assessment Act 1997 (Cth) s2.10
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
A debtor (No 784 of 1991), Re; Ex parte Debtor v Inland Revenue Commissioners [1992] Ch 554; [1992] 3 All ER 376 Court of Chancery United Kingdom circa 1992 LexisNexis / Westlaw flag 11
Fielder Downs (WA) Pty Ltd v Commissioner of Taxation (Cth) [1980] Qd R 283; (1979) 45 FLR 242; (1979) 9 ATR 460 Australia - Queensland circa 1980 LexisNexis AU flag 6
Northern Engineering Pty Ltd v FCT [1979] FCA 79; (1980) 42 FLR 301; 29 ALR 563; (1979) 10 ATR 584 Federal Court of Australia Australia - Commonwealth 15 Nov 1979 AustLII flag 10
Avondale Motors (Parts) Pty Ltd v FCT [1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312 High Court of Australia Australia - Commonwealth 21 May 1971 AustLII flag 90
Tryka Ltd v Newall (1963) 41 Tax Cas 146 United Kingdom circa 1963 flag 7
In Re Bird v Inland Revenue Commissioners; Ex parte the Debtor [1962] 1 WLR 686 United Kingdom circa 1962 LexisNexis / Westlaw flag 15
Theophile v Solicitor-General [1950] AC 186 United Kingdom circa 1950 LexisNexis / Westlaw flag 26
South Behar Railway Co Ltd v Inland Revenue Comrs [1925] AC 476 United Kingdom circa 1925 LexisNexis / Westlaw flag 24
Dagnall, In re, Ex parte Soan & Morley [1896] UKLawRpKQB 151; (1896) 2 QB 407 United Kingdom 5 Aug 1896 CommonLII flag 11
Bamford, Ex parte [1809] EngR 32; 33 ER 824; (1809) 15 Ves Jr 449 Court of Chancery United Kingdom circa 1809 CommonLII flag 1
Meggot Assignee of the Commissioners of Bankrupt of Wilson vers Mills ' Trover [1792] EngR 1545; 1 Ld Raym 286; 91 ER 1088 King's Bench United Kingdom circa 1792 CommonLII flag 11

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