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Coal Developments (German Creek) Pty Ltd v FCT   flag  3

[2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96
Federal Court of Australia
Australia - Commonwealth
11th March, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Ashwick (Qld) [2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325 Federal Court of Australia Australia - Commonwealth 8 Apr 2011 AustLII flag 12
Ashwick (Qld) No 127 Pty Ltd v FCT [2009] FCA 1388; [2009] ATC 20-146 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 5

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

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s1.3, s2.10
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Khan v Miah [2000] UKHL 55; [2001] 1 All ER 20; [2001] 1 All ER (Comm) 282; [2000] 1 WLR 2123; [2000] All ER (D) 1647 House of Lords United Kingdom 2 Nov 2000 BAILII flag 36
FCT v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 174
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 48
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
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 flag 151
Dagnall, In re, Ex parte Soan & Morley [1896] UKLawRpKQB 151; (1896) 2 QB 407 United Kingdom 5 Aug 1896 CommonLII flag 11
1 WLR 686 1 WLR 686 United Kingdom circa 1971 LexisNexis / Westlaw flag 2

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