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Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation   flag  4

[2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104
Federal Court of Australia
Australia - Commonwealth
7th September, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR 9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/9 - Income tax: assessable income - Keno commission received by registered NSW Clubs [2010] ATOCR CR2010/9 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Re United Medical Protection of Queensland [2004] NSWSC 14 Supreme Court of New South Wales Australia - New South Wales 2 Dec 2004 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Consolidation Issues for Financiers" (2005) 8 Journal of Australian Taxation 69 Dyson, Teresa Australia circa 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Act (Cth) s5, s6, s13, s14, s15, s20, s21, s29
Income Tax Assessment Act 1997 (Cth)
Federal Court Rules (Cth)
Regulations (Cth) s1.07
Co-operatives Act 1992 (NSW) s3, s6, s13, s14, s15, s106, s107

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation [2004] FCA 2 Federal Court of Australia Australia - Commonwealth 6 Feb 2004 AustLII flag 1
North Ryde RSL Community Club Ltd v FCT (2002) 121 FCR 1 Federal Court of Australia Australia circa 2002 Legal Online / Westlaw flag 15
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 367
Sydney Water Board Employees' Credit Union v FCT [1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 16
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Faulconbridge v National Employers' Mutual General Insurance Association Ltd (1952) 33 Tax Cas 103 United Kingdom circa 1952 flag 5
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41

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