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Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd   flag  7

[2005] FCA 839; 60 ATR 52
Federal Court of Australia
Australia - Commonwealth
22nd June, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Robert Bosch (Australia) Pty Ltd v Secretary, Department of Industry, Innovation, Science, Research and Tertiary Education [2012] FCAFC 117; (2012) 206 FCR 92 Federal Court of Australia Australia - Commonwealth 29 Aug 2012 AustLII flag 12
Robert Bosch (Australia) Pty Ltd v Secretary, Department of Innovation, Industry, Science and Research [2011] FCA 1133; (2011) 197 FCR 374 Federal Court of Australia Australia - Commonwealth 4 Oct 2011 AustLII flag 10
Re Hornsby Shire Council v Commissioner of Taxation [2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061 Administrative Appeals Tribunal Australia 26 Nov 2008 AustLII flag 5
Nicvira Nominees Pty Ltd v Subramaniam [2006] WADC 136 District Court of Western Australia Australia - Western Australia 1 Sep 2006 AustLII flag 2
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
Commissioner of Taxation v DB Rreef Funds Management Ltd [2006] FCAFC 89; (2006) 152 FCR 437; (2006) 62 ATR 699 Federal Court of Australia Australia - Commonwealth 8 Jun 2006 AustLII flag 11
GSTR 2005/D8 - Goods and services tax: making supplies and analysing multi-party arrangements [2005] ATODGSTR GSTR2005/D8 Australian Taxation Office Australia - Commonwealth 21 Dec 2005 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s7.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s1, s4, s5, s6, s7, s9, s10, s11, s12, s13, s15, s15A, s15C, s15K, s15L, s15M, s22
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (Cth)
Rules (Cth)
Property Law Act 1974 (Qld) s13, s117, s118
Stamps Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DB Rreef Funds Management Ltd v Commissioner of Taxation [2005] FCA 509; (2005) 218 ALR 144; 59 ATR 388 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 16
ACP Publishing Pty Ltd v Commissioner of Taxation [2005] FCAFC 57; (2005) 142 FCR 533; 219 ALR 307; 59 ATR 98 Federal Court of Australia Australia - Commonwealth 13 Apr 2005 AustLII flag 14
CSR Ltd v Hornsby Shire Council [2004] NSWSC 946; 57 ATR 201 Supreme Court of New South Wales Australia - New South Wales 14 Oct 2004 AustLII flag 9
Pebruk Nominees Pty Ltd v Woolworths (Victoria) Pty Ltd [2003] TASSC 94 Supreme Court of Tasmania Australia - Tasmania 3 Oct 2003 AustLII flag 3
Harris v Commissioner of Taxation [2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410 Federal Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 35
Orti-Tullo v Sadek [2001] NSWSC 855 Supreme Court of New South Wales Australia - New South Wales 28 Sep 2001 AustLII flag 9
Murray Goulburn Co-Operative Co Ltd v Cobram Laundry Service Pty Ltd [2001] VSCA 57; [2001] Aust Contract Reports 90-137 Supreme Court of Victoria - Court of Appeal Australia - Victoria 9 May 2001 AustLII flag 11
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 118
Commissioner of Taxation v Scully [2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 102
News Ltd v Australian Rugby Football League Ltd [1996] FCAFC 870; [1996] FCA 870; (1996) 64 FCR 410; (1996) 64 FLR 410; (1996) 139 ALR 193; [1996] ATPR 41-521; 21 ACSR 635; 35 IPR 446 Federal Court of Australia Australia - Commonwealth 4 Oct 1996 AustLII flag 522
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service [1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829 High Court of Australia Australia - Commonwealth 11 Oct 1995 AustLII flag 320
State Revenue (Vic), Commissioner of v Price Brent Services Pty Ltd [1995] VicRp 77; [1995] 2 VR 582; 29 ATR 299; 7 VAR 158 Australia - Victoria 22 Sep 1994 AustLII flag 10
Re McCafferty [1994] 2 Qd R 538 Australia - Queensland circa 1994 LexisNexis AU flag 10
O'Grady v Northern Queensland Co Ltd [1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743 High Court of Australia Australia - Commonwealth 12 Apr 1990 AustLII flag 311
Workers ’ Compensation Board of Queensland v Technical Products Pty Ltd [1988] HCA 49; (1988) 165 CLR 642; 81 ALR 260; 62 ALJR 561 High Court of Australia Australia - Commonwealth 27 Sep 1988 AustLII flag 208
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 172
Upper Hunter County District Council v Australian Chilling and Freezing Co Ltd [1968] HCA 8; (1968) 118 CLR 429; (1968) 41 ALJR 348 High Court of Australia Australia - Commonwealth 8 Mar 1968 AustLII flag 689

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