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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 † 
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
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
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
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
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
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
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
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
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
DPP v Zheng [2021] NSWSC 131 Supreme Court of New South Wales Australia - New South Wales 23 Feb 2021 AustLII flag 3
Westpac Banking Corporation v Commissioner of Stamp Duties [2003] QSC 483 Supreme Court of Queensland Australia - Queensland 24 Sep 2003 AustLII flag 1
Delma Investments Pty Ltd v Commissioner of State Revenue [2024] VSC 649 Supreme Court of Victoria Australia - Victoria 25 Oct 2024 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
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
Consolidated Press Holdings Ltd v Commissioner of Taxation [1998] FCA 1277 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag
[1996] Hkcfi 339 (5 June 1996) [1996] HKCFI 339 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII 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
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
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 † 
Formost Floral Deliveries Pty Ltd v Woolard [1991] SASC 3144 Supreme Court of South Australia Australia - South Australia 25 Nov 1991 AustLII flag

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