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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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