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Cooperative Bulk Handling Ltd v FCT   flag  17

[2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183
Federal Court of Australia
Australia - Commonwealth
25th May, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Landcom v Commissioner of Taxation [2022] FCA 510 Federal Court of Australia Australia - Commonwealth 9 May 2022 AustLII flag 3
BAC Holdings Ltd v Commissioner of Taxation [2020] FCA 413 Federal Court of Australia Australia - Commonwealth 31 Mar 2020 AustLII flag 2
Commissioner of Taxation v Eichmann [2019] FCA 2155 Federal Court of Australia Australia - Commonwealth 20 Dec 2019 AustLII flag 4
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118 Federal Court of Australia Australia - Commonwealth 19 Dec 2019 AustLII flag
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 AustLII flag 1
Taxology Pty Ltd and Commissioner of Taxation (Taxation) [2016] AATA 565 Administrative Appeals Tribunal Australia 2 Aug 2016 AustLII flag
TBCL and Commissioner of Taxation (Taxation) [2016] AATA 264 Administrative Appeals Tribunal Australia 27 Apr 2016 AustLII flag 1
Rosgoe Pty Ltd v Commissioner of Taxation [2015] FCA 1231 Federal Court of Australia Australia - Commonwealth 13 Nov 2015 AustLII flag 6
HVZZ and Commissioner of Taxation [2015] AATA 133 Administrative Appeals Tribunal Australia 5 Mar 2015 AustLII flag
Confidential and Commissioner of Taxation [2014] AATA 961 Administrative Appeals Tribunal Australia 23 Dec 2014 AustLII flag
Bentivoglio and Commissioner of Taxation [2014] AATA 620 Administrative Appeals Tribunal Australia 2 Sep 2014 AustLII flag 4
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Pillay and Commissioner of Taxation [2013] AATA 447 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
Commissioner of Taxation v Co-operative Bulk Handling Ltd [2010] FCAFC 155; (2010) 189 FCR 322; (2010) 81 ATR 312; [2010] ATC 20-231 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 14
Victorian Healthcare Association Ltd v Commissioner of Taxation [2010] AATA 473; [2010] ATC 10-141 Administrative Appeals Tribunal Australia 25 Jun 2010 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Proceeding in Certainty: Tax Rulings" (2017) 89 Australian Institute of Administrative Law Forum 91 Marks, David W Australia circa 2017 AustLII flag

Legislation Cited

Legislation Name Provision
Customs Act 1901 (Cth)
Excise Act 1901 (Cth) s164
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Income Tax Management Act 1941 (NSW)
Bulk Handling Act (WA) s35A
Bulk Handling Act 1935 (WA)
Bulk Handling Amendment Act 2002 (WA)
Companies (Co-operative) Act 1943 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Bargwanna [2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107 Federal Court of Australia Australia - Commonwealth 12 Jun 2009 AustLII flag 15
Hastie Group Ltd v Commissioner of Taxation [2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076 Federal Court of Australia Australia - Commonwealth 9 Dec 2008 AustLII flag 11
FCT v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 95
Lamont v Commissioner of Taxation [2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 15
Visa International Service Association v Reserve Bank of Australia [2003] FCA 977; (2003) 131 FCR 300 Federal Court of Australia Australia - Commonwealth 19 Sep 2003 AustLII flag 75
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
Proserpine Co-operative Sugar Milling Association v FCT (1996) 34 ATR 129 Australia circa 1996 Legal Online / Westlaw flag 4
Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs [1992] HCA 64; (1992) 176 CLR 1; (1993) 110 ALR 97; 67 ALJR 125 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 1060
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Australian National Railways Commission v Collector of Customs, SA [1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367 Federal Court of Australia Australia - Commonwealth 23 Aug 1985 AustLII flag 100
Boating Industries Association (NSW) v FCT (1985) 75 FLR 467; 16 ATR 383 Australia circa 1985 Legal Online / Westlaw flag 2
Australian Insurance Association v Commissioner of Taxation (Cth) (1979) 41 FLR 256; 10 ATR 333 Australia circa 1979 Legal Online / Westlaw flag 5
Crows Nest Club Ltd v Commissioner of Land Tax (NSW) [1978] 1 NSWLR 523; 8 ATR 715 Australia - New South Wales circa 1978 LexisNexis AU flag 6
Incorporated Council of Law Reporting for England and Wales v A-G [1971] EWCA Civ 13; [1971] 3 All ER 1029; [1971] 3 WLR 853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 1971 BAILII flag 11
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
FCT v Cappid Pty Ltd [1970] HCA 41; (1971) 127 CLR 140; 44 ALJR 437; 2 ATR 71 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 19
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Theosophical Foundation Pty Ltd v Commissioner of Land Tax (1966) 67 SR (NSW) 70; [1966] 1 NSWR 696 Supreme Court of New South Wales Australia - New South Wales circa 1966 flag 16
G Gramp & Sons Ltd v FCT [1965] HCA 53; (1965) 115 CLR 170; [1966] ALR 940; 14 ATD 75; 39 ALJR 244 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 10
Producers' Co-operative Distributing Society Ltd v Commissioner of Taxation (NSW) [1947] UKPCHCA 2; (1947) 75 CLR 134 Privy Council Australia - Commonwealth 18 Dec 1947 AustLII flag 14
Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue (1945) 26 Tax Cas 335 United Kingdom circa 1945 flag 14
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
Commonwealth v Baume [1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124 High Court of Australia Australia - Commonwealth 10 Apr 1905 AustLII flag 392
Mersey Docks and Harbour Board v Lucas (1883) 8 AC 891; 2 Tax Cas 25 United Kingdom circa 1883 LexisNexis / Westlaw flag 21

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