Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd

Core Citations

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DISTINGUISHES

• Commissioner of Taxation v Unilever Australia Securities Ltd
• Ure v Federal Commissioner of Taxation

REFERS TO

• Federal Commissioner of Taxation v Ea Marr & Sons (Sales) Ltd
• Futuris Corporation Ltd v Commissioner of Taxation
• Federal Commissioner of Taxation v the Midland Railway Company of Western Australia Ltd (No 2baia)

[See more]

• Texas Company (Australasia) Ltd v Federal Commissioner of Taxation Federal Commissioner of Taxation v Texas Company (Australasia) Ltd
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Tasman Group Services Pty Ltd v Commissioner of Taxation (Cth)
• Commissioner of Taxation v BHP Billiton Finance Ltd
• British American Tobacco Australia Services Ltd v Commissioner of Taxation

CONSIDERS

• London Australia Investment Company Ltd v Commisioner of Taxation
• Macquarie Finance Ltd v Commissioner of Taxation

CITES

• Vincent v Commissioner of Taxation
• Bhp Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation
• Commissioner of Taxes (South Australia) v Executor Trustee and Agency Company of South Australia Ltd

[See more]

• Cross (Inspector of Taxes) v London and Provincial Trust Ltd
• Edgelow v MacElwee
• Fairway Estates Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Consolidated Press Holdings Ltd
• Federal Commissioner of Taxation v Total Holdings (Australia) Pty Ltd
• Fletcher v Commissioner of Taxation
• Franklin's Selfserve Pty Ltd v Federal Commissioner of Taxation
• Henderson v Federal Commissioner of Taxation
• Hooker R Pty Ltd v Federal Commissioner of Taxation
• Hungier v Grace
• North Australian Pastoral Company Ltd v Federal Commissioner of Taxation
• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)
• Commissioner of Taxation v Peabody
• Richard Walter Pty Ltd v Commissioner of Taxation (Cth)
• Stage Club Ltd v Millers Hotels Pty Ltd
• Steele v Deputy Commissioner of Taxation
• St. Lucia Usines and Estates Company v St. Lucia (Colonial Treasurer)
• Joshua Bros Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation (Western Australia) v Newman
• Bhp Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation
• Coles Myer Finance Ltd v Federal Commissioner of Taxation
• Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation
• J Rowe & Son Pty Ltd v Federal Commissioner of Taxation
• Ballarat Brewing Company Ltd v Federal Commissioner of Taxation
• Modern Permanent Building and Investment Society ((in Liquidation)) v Federal Commissioner of Taxation
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Brent v Federal Commissioner of Taxation
• Commissioner of Taxation v Orica
• Abbott v Philbin (Inspector of Taxes)
• Arthur Murray (Nsw) Pty Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v National Commercial Banking Corporation of Australia Ltd
• Cecil Bros Pty Ltd v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v Phillips
• Brookton Co-Operative Society Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Citylink Melbourne Ltd
• Gp International Pipecoaters Pty Ltd v Commissioner of Taxation
• St George Bank Ltd v Commissioner of Taxation
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Spotless Services Ltd
• Commissioner of Taxation v Mochkin
• Mccutcheon v Commissioner of Taxation
• Cph Property Pty Ltd v Federal Commissioner of Taxation
• Essenbourne Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Trail Bros Steel and Plastics Pty Ltd
• Commissioner of Taxation v Axa Asia Pacific Holdings Ltd
• Lenzo v Commissioner of Taxation

APPLIES

• Magna Alloys & Research Pty Ltd v Federal Commissioner of Taxation

REPORTED OPINION OF in

• [2009] FCA 1388
• 192 FCR 325
• 277 ALR 1

CITED in

• Visy Industries USA Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Visy Industries USA Pty Ltd
• MacQuarie Bank Ltd v Commissioner of Taxation

APPEAL RESOLVED in

• Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd

AFFIRMED in

• Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd

CONSIDERED in

• Mernda Developments Pty Ltd (in Liquidation) (ACN 101 396 883) v Clestus Weerappah
• Morgan v McMillan Investment Holdings Pty Ltd

This document cites

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• Commissioner of Taxation v Citylink Melbourne Ltd
• Abbott v Philbin (Inspector of Taxes)
• Federal Commissioner of Taxation v Phillips
• Federal Commissioner of Taxation v Total Holdings (Australia) Pty Ltd
• Magna Alloys & Research Pty Ltd v Federal Commissioner of Taxation



See all quotations

• Ure v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v National Commercial Banking Corporation of Australia Ltd
• Federal Commissioner of Taxation v Ea Marr & Sons (Sales) Ltd
• Hooker R Pty Ltd v Federal Commissioner of Taxation
• Cph Property Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Consolidated Press Holdings Ltd
• Cross (Inspector of Taxes) v London and Provincial Trust Ltd
• Commissioner of Taxation v Unilever Australia Securities Ltd
• Richard Walter Pty Ltd v Commissioner of Taxation (Cth)
• Macquarie Finance Ltd v Commissioner of Taxation
• Vincent v Commissioner of Taxation
• Essenbourne Pty Ltd v Commissioner of Taxation
• Bhp Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation
• Mccutcheon v Commissioner of Taxation
• Commissioner of Taxation v Mochkin
• Bhp Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation
• St George Bank Ltd v Commissioner of Taxation
• Lenzo v Commissioner of Taxation
• Commissioner of Taxation v Trail Bros Steel and Plastics Pty Ltd
• Tasman Group Services Pty Ltd v Commissioner of Taxation (Cth)
• Commissioner of Taxation v BHP Billiton Finance Ltd
• Commissioner of Taxation v Axa Asia Pacific Holdings Ltd
• Futuris Corporation Ltd v Commissioner of Taxation
• Commissioner of Taxation (Western Australia) v Newman
• Joshua Bros Pty Ltd v Federal Commissioner of Taxation
• London Australia Investment Company Ltd v Commisioner of Taxation
• Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation
• Brookton Co-Operative Society Ltd v Federal Commissioner of Taxation
• Stage Club Ltd v Millers Hotels Pty Ltd
• St. Lucia Usines and Estates Company v St. Lucia (Colonial Treasurer)