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Coles Myer Ltd v Commissioner of State Revenue (Vic)     29

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
AHG WA (2015) Pty Ltd v Mercedes-Benz Australia/Pacific Pty Ltd	[2023] FCA 1022	Federal Court of Australia	Australia - Commonwealth	30 Aug 2023	AustLII		6
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Healey v Commissioner of Taxation	[2012] FCA 269; (2012) 208 FCR 300; (2012) 87 ATR 848	Federal Court of Australia	Australia - Commonwealth	23 Mar 2012	AustLII		4
Kawasaki (Aust) Pty Ltd v ARC Strang Pty Ltd	[2008] FCA 461; (2008) 247 ALR 333	Federal Court of Australia	Australia - Commonwealth	9 Apr 2008	AustLII		3
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd	[2006] FCAFC 144; (2006) 156 FCR 1; (2006) 236 ALR 561; 59 ACSR 444; 24 ACLC 1436	Federal Court of Australia	Australia - Commonwealth	16 Oct 2006	AustLII		158
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd	[2005] FCA 1812; (2005) 223 ALR 560; (2005) 56 ACSR 263	Federal Court of Australia	Australia - Commonwealth	13 Dec 2005	AustLII		44
Lion Nathan Australia Pty Ltd v Coopers Brewery Ltd	[2005] FCA 1531; 55 ACSR 610	Federal Court of Australia	Australia - Commonwealth	1 Nov 2005	AustLII
Biffa (Jersey) Ltd v Revenue & Customs	[2014] UKFTT 982	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2014	BAILII		2
Parish v Gibson	[2008] QCCTB 16	Queensland Commercial and Consumer Tribunal - Building List	Australia - Queensland	4 Feb 2008	AustLII		1
Favotto Family Restaurants Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWSC 120	Supreme Court of New South Wales	Australia - New South Wales	26 Feb 2020	AustLII		2
CTI Joint Venture Co Ltd v Chief Commissioner of Revenue	[2013] NSWSC 20; (2013) 87 ATR 709	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2013	AustLII		3
Oakland Property Holdings Pty Ltd v Chief Commissioner of State Revenue	[2009] NSWSC 1190; [2009] ATC 20-150	Supreme Court of New South Wales	Australia - New South Wales	30 Nov 2009	AustLII		1
Bateman v Newhaven Park Stud Ltd	[2004] NSWSC 392; (2004) 49 ACSR 454	Supreme Court of New South Wales	Australia - New South Wales	7 May 2004	AustLII		5
Harbour Capital Asset Management Pty Ltd v Airphysio Pty Ltd	[2024] QSC 33	Supreme Court of Queensland	Australia - Queensland	14 Mar 2024	AustLII		1
Airphysio Pty Ltd v Harbour Capital Asset Management Pty Ltd	[2024] QCA 173	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Sep 2024	AustLII
Browne & Jeon v Commissioner of State Revenue	[2002] QCA 388	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	8 Nov 2003	AustLII
Calbourne Nominees Pty Ltd v Commissioner of State Revenue	[2008] TASSC 39; [2008] ATC 20-041; 74 ATR 69	Supreme Court of Tasmania	Australia - Tasmania	8 Aug 2008	AustLII		1
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue	[2007] VSC 451; (2007) 19 VR 111	Supreme Court of Victoria	Australia - Victoria	20 Nov 2007	AustLII		11
Plzen Pty Ltd v P & O Wharf Management Pty Ltd	[2007] VSC 318	Supreme Court of Victoria	Australia - Victoria	5 Sep 2007	AustLII		17
Re George Raymond Pty Ltd; Gilbertson v Salter	[2000] VSC 531; 19 ACLC 553; 36 ACSR 381	Supreme Court of Victoria	Australia - Victoria	19 Dec 2000	AustLII		4
In the matter of the Estate of Alice Jean Keily (deceased)	[2000] VSC 49	Supreme Court of Victoria	Australia - Victoria	25 Feb 2000	AustLII
Commissioner of State Revenue v Lam & Kym Pty Ltd	[2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Nov 2004	AustLII		20
Village Roadshow Ltd v Boswell Film GmbH	[2004] VSCA 16; (2004) 8 VR 38; (2004) 182 FLR 37; (2004) 22 ACLC 388; (2004) 49 ACSR 27	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Feb 2004	AustLII		5
Salter v Gilbertson	[2003] VSCA 1; (2003) 6 VR 466; (2003) 21 ACLC 850	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Feb 2003	AustLII		27
Tec Desert Pty Ltd v Commissioner of State Revenue	[2006] WASC 300	Supreme Court of Western Australia	Australia - Western Australia	21 Dec 2006	AustLII		3
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII		42
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd	[2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Feb 2013	AustLII		88
Commissioner of State Revenue v TEC Desert Pty Ltd	[2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Jul 2009	AustLII		9

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of State Revenue v Lam & Kym Pty Ltd	[2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Nov 2004	AustLII		20
Village Roadshow Ltd v Boswell Film GmbH	[2004] VSCA 16; (2004) 8 VR 38; (2004) 182 FLR 37; (2004) 22 ACLC 388; (2004) 49 ACSR 27	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Feb 2004	AustLII		5
Salter v Gilbertson	[2003] VSCA 1; (2003) 6 VR 466; (2003) 21 ACLC 850	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Feb 2003	AustLII		27
Tec Desert Pty Ltd v Commissioner of State Revenue	[2006] WASC 300	Supreme Court of Western Australia	Australia - Western Australia	21 Dec 2006	AustLII		3
Commissioner of State Revenue v Abbotts Exploration Pty Ltd	[2014] WASCA 211; (2014) 48 WAR 300	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	14 Nov 2014	AustLII		42
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd	[2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Feb 2013	AustLII		88
Commissioner of State Revenue v TEC Desert Pty Ltd	[2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Jul 2009	AustLII		9
Fasken v Minister of National Revenue	[1949] 1 DLR 810			circa 1949			3
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic)	[1983] VicRp 90; [1983] 2 VR 305; 13 ATR 573		Australia - Victoria	13 Oct 1982	AustLII		11
Alders International Pty Ltd v Commissioner of State Revenue (Vic)	(1996) 186 CLR 630		Australia - Commonwealth	circa 1996	Legal Online / Westlaw		43
Comptroller of Stamps v Buckland	[1959] VicRp 72; [1959] VR 517; [1959] ALR 1023		Australia - Victoria	1 Aug 1958	AustLII		18
Sands v Hill	55 NY 18		United States - New York	circa 2013			1
Miles v Bowers	90 P 905			circa 2013			1
ACI Resources Ltd v Commissioner of Stamp Duties (NSW)	(1986) 86 ATR 4		Australia	circa 1986	Legal Online / Westlaw		1
Trevor v Whitworth	[1887] UKLawRpAC 26; (1887) 12 AC 409		United Kingdom	11 Jul 1887	CommonLII		97
49 Or 429	49 OR 429		Canada	circa 2013			1
Gathercole v Smith	[1881] UKLawRpCh 61; (1881) 17 Ch D 1		United Kingdom	1 Mar 1881	CommonLII		16