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Commissioner of Taxation v Bivona Pty Ltd   flag  24

[1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151
Federal Court of Australia
Australia - Commonwealth
30th March, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 AustLII flag
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
DPP v Zheng [2021] NSWSC 131 Supreme Court of New South Wales Australia - New South Wales 23 Feb 2021 AustLII flag 3
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? [2019] ATOTD TD2019/8 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'? [2019] ATOTD 8 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
DPP (NSW) v Fairbanks [2012] NSWSC 150; (2012) 219 A Crim R 399 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2012 AustLII flag 4
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
Commissioner of Taxation v BHP Billiton Finance Ltd [2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169 Federal Court of Australia Australia - Commonwealth 17 Mar 2010 AustLII flag 23
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
BHP Billiton Finance Ltd v FCT [2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097 Federal Court of Australia Australia - Commonwealth 30 Mar 2009 AustLII flag 24
Turner v Kowloon Holdings Pty Ltd [2003] WASCA 276 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Nov 2003 AustLII flag 8
Westpac Banking Corporation v Commissioner of Stamp Duties [2003] QSC 483 Supreme Court of Queensland Australia - Queensland 24 Sep 2003 AustLII flag 1
Consolidated Press Holdings Ltd v Commissioner of Taxation [1998] FCA 1277 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag
Commissioner of Inland Revenue v Bartica Investment Ltd [1996] HKCFI 578; [1996] 4 HKC 599 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII flag
[1996] Hkcfi 339 (5 June 1996) [1996] HKCFI 339 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII flag
Guo Wei Zhi v Minister of Immigration and Ethnic Affairs and the Refugee Review Tribunal [1996] FCA 1430 Federal Court of Australia Australia - Commonwealth 30 Apr 1996 AustLII flag
Richard Walter Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1370 Federal Court of Australia Australia - Commonwealth 11 Jul 1995 AustLII flag
Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 322; (1993) 115 ALR 1 Federal Court of Australia Australia - Commonwealth 9 Jul 1993 AustLII flag 80
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
Re Secretary, Department of Social Security v Denise Ann Ridley [1992] FCA 646; (1992) 40 FCR 43; 29 ALD 295; 17 AAR 37 Federal Court of Australia Australia - Commonwealth 23 Dec 1992 AustLII flag 5
TR 92/18 - Income tax: bad debts [1992] ATOTR 18 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/18 - Income tax: bad debts [1992] ATOTR TR92/18 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
Formost Floral Deliveries Pty Ltd v Woolard [1991] SASC 3144 Supreme Court of South Australia Australia - South Australia 25 Nov 1991 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Corporate Groups: The Intersection Between Corporate and Tax Law - Commissioner of Taxation v BHP Billiton Finance Ltd" (2010) 32 Sydney Law Review 723 Harris, Jason; Hargovan, Anil Australia circa 2010 AustLII flag 2

Legislation Cited

Legislation Name Provision
Trade Practices Act 1974 (Cth) s52
Federal Court Rules (Cth)
Fair Trading Act (NSW) s43

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Henjo Investments Pty Ltd v Collins Marrickville Pty Ltd [1988] FCA 40; (1988) 39 FCR 546; (1988) 79 ALR 83; [1988] ATPR 40-850; [1988] ASC 55-648; [1988] ANZ Conv R 311 Federal Court of Australia Australia - Commonwealth 26 Feb 1988 AustLII flag 568

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