Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation

Core Citations

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RESUELVE RECURSO

• Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation

REFERS TO

• Vickers, Sons & Maxim Ltd v Evans
• Heydon's Case

[See more]

• R v Judge of City of London Court
• Brandling against Barrington
• Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation
• River Wear Commissioners v Adamson and Others
• Metropolitan Gas Company v Federated Gas Employees' Industrial Union
• Vacher v London Society of Compositors
• Drummond v Collins
• Curtis v Stovin
• Amalgamated Society of Engineers v Adelaide Steamship Company Ltd
• Broken Hill South Ltd v Commissioner of Taxation (Nsw)
• Marshall v Watson
• Magor and St. Mellons R D. C. v Newport Corporation

CONSIDERS

• Stock v Frank Jones (Tipton) Ltd

CITES

• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue
• Barclays Bank Ltd v Commissioners of Inland Revenue
• Mendes v Commissioner of Probate Duties (Victoria)

[See more]

• Nolan v Clifford
• Connaught Fur Trimmings Ltd v Cramas Properties Ltd
• Cody v J H Nelson Pty Ltd
• Caxton Publishing Company Ltd v Sutherland Publishing Company

AFFIRMS

• Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation

REPORTED OPINION OF in

• 147 CLR 297
• 35 ALR 151

APPLIED in

• Trade Practices Commission v Tnt Management Pty Ltd
• PIPE Networks Pty Ltd v Commonwealth Superannuation Corporation
• Al Tekriti v Minister for Immigration and Multicultural and Indigenous Affairs

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• Emwest Products Pty Ltd v Automotive¸ Food¸ Metals¸ Engineering¸ Printing and Kindred Industries Union
• Prebble v Commissioner of Taxatio
• Richardson v Federal Commissioner of Taxation
• Dvorani v Minister for Immigration and Multicultural Affairs
• Miller v University of Nsw
• Frearson v Minister for Public Sector Management
• Handa v Minister for Immigration and Multicultural Affairs
• Chief Executive Officer of Customs v Goliath Portland Cement Company Ltd

CITED in

• PIPE Networks Pty Ltd v Commonwealth Superannuation Corporation
• Szicv v Minister for Immigration
• Zomojo Pty Ltd v Hurd (No 2)

[See more]

• Mercedes Holdings Pty Litd v Waters (No 2)
• Hasan v Minister for Immigration and Citizenship
• Noza Holdings Pty Ltd v Commissioner of Taxation
• Killeen v Combined Communications Network Pty Ltd
• Rosson v Tesoriero
• Re Griffiths; Re the Bankrupt Estate of Griffiths
• Lonergan v Comcare
• Sok v Minister for Immigration and Multicultural and Indigenous Affairs
• Commissioner of Taxation v Sun Alliance Investments Pty Ltd (in Liquidation)
• Eli Lilly and Company v Pfizer Overseas Pharmaceuticals
• Forge v Australian Securities and Investments Commission
• Sok v Minister for Immigration
• Singh v Minister for Immigration
• ATS (Asia Pacific) Pty Ltd v Dun Oir Investments Pty Ltd
• Minister for Immigration and Citizenship v Grant
• Mokbel v Attorney-General (Cth)
• Wong v Minister for Immigration and Multicultural and Indigenous Affairs
• Led Technologies Pty Ltd v Elecspess Pty Ltd
• Lansen v Minister for Environment and Heritage
• Brady King Pty Ltd v Commissioner of Taxation
• Keen v Health Corporation Ltd
• Ajinomoto Company Inc. v Nutrasweet Australia Pty Ltd
• Commissioner of Taxation v La Rosa
• Kumaraperu v Minister for Immigration and Multicultural Affairs
• Ranallo v The Australian Community Pharmacy Authority
• Connecteast Management Ltd v Commissioner of Taxation
• Dempster v Comrie
• Esso Australia Resources Ltd v Commissioner of Taxation
• Australian Building and Construction Commissioner v McConnell Dowell Constructors (Aust) Pty Ltd
• Commissioner of Taxation v Consolidated Press Holdings Ltd
• Tanu Pty Ltd v Commissioner of Taxation
• Brooks v Commissioner of Taxation
• Singh v Minister for Immigration & Citizenship and Another
• K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd
• Minister for Immigration and Multicultural and Indigenous Affairs v Namw
• Consolidated Investment and Enterprises Ltd v Commissioner of Income Tax
• Minister for Immigration and Citizenship v Szkkc
• Williams v United States of America
• Handbury Holdings Pty Ltd v Commissioner of Taxation
• Esso Australia Resources Pty Ltd v Commissioner of Taxation
• Lee v Hills Before & After School Care
• SZQZT v Minister for Immigration and Another
• Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing & Allied Services Union of Australia v Excelior Pty Ltd
• Chiropedic Bedding Pty Ltd v Radburg Pty Ltd
• Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
• Qgc Pty Ltd v Bygrave (No 2)
• Cui v Minister for Immigration
• Commissioner of Taxation v Citigroup Pty Ltd
• Panasia Aluminium (China) Ltd v Attorney-General (Cth)
• South Pacific Air Motive Pty Ltd v Magnus
• Minister for Immigration and Multicultural Affairs v Dhingra
• Abidin v Minister for Immigration and Multicultural Affairs
• Macfarlane v Commissioner of Taxation
• Scandinavian Bunkering as v the Bunkers on Board the Ship Fv "Taruman"
• Minister for Arts Heritage v Peko-Wallsend Ltd
• Kap Motors Pty Ltd v Commissioner of Taxation
• Charmayne Louise Goldsmith by her Tutor (The New South Wales Trustee and Guardian) v Luke Bisset
• Plaintiff M47-2012 v Director General of Security
• Jade Sanchez-Sidiropoulos v Brother Kelvin Canavan
• NBN Company Ltd v Pipe Networks Pty Ltd
• Barbaro v R (Matter No M3/2013)
• Minister for Immigration and Citizenship v Grant
• Forest v Queensland Health
• Certain Lloyd's Underwriters Subscribing to Contract No IH00AAQS v Cross

REFERRED in

• Browne v S Smith & Son Pty Ltd
• Mitsubishi Motors Australia Ltd v Department of Transport
• Futuris Corporation Ltd v Commissioner of Taxation

[See more]

• S14/2002 v Refugee Review Tribunal
• Salehi v Minister for Immigration and Multicultural Affairs
• Mcdermott Industries (Aust) Pty Ltd v Commissioner of Taxation
• Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation
• Australian Tea Tree Oil Research Institute v Industry Research and Development Board
• Paduano v Minister for Immigration and Multicultural and Indigenous Affairs and Migration Review Tribunal
• Nguyen v Minister for Health and Ageing
• Sterling Guardian Pty Ltd v Commissioner of Taxation
• Telstra Corporation Ltd v Peisley
• Warramunda Village Inc. v Pryde
• Lesi v Minister for Immigration and Multicultural and Indigenous Affairs
• Commissioner of Taxation v Lamesa Holdings Bv
• Kennedy v Australian Fisheries Management Authority
• Minister for Immigration and Multicultural Affairs v Sharma
• Jalal v Minister for Immigration and Multicultural Affairs
• Telstra Corporation Ltd v Macbean
• Australian Trade Commission v International Universities of Australia Pty Ltd
• Australasian Meat Industry Employees' Union v Peerless Holdings Pty Ltd
• Rezaei v Minister for Immigration and Multicultural Affairs
• Yau Jiok Hua v Syarikat Kilang Batu-Bata Chip Siah Sdn Bhd
• Chaudhri v Commissioner of Taxation

FOLLOWED in

• Re Basile ex parte Ancich
• Christie v Neaves
• Malaysia Air Charter Company Sdn Bhd v Petronas Dagangan Sdn Bhd

CONSIDERED in

• John Edgar Perfect v Northern Territory of Australia [FLR]
• The Queen(Appellant) v Aaron James Holliday
• Aged Care Standards and Accreditation Agency Ltd v Administrative Appeals Tribunal

[See more]

• Ulan Coal Mines v Minister for Mineral Resources and Another
• Mlc Investments Ltd v Commissioner of Taxation
• Bayeh v Deputy Commissioner of Taxation
• Fitzpatrick Investments Pty Ltd v DXC Technology Australia Pty Ltd
• Commissioner of Taxation v Unit Trend Services Pty Ltd
• Insurance Australia Ltd t/as NRMA Insurance v Sonia Louise Scott ((First Respondent))
• John Douglas Mansfield(Appellant/Cross-Respondent) v Great Lakes Council (Respondent/Cross-Appellant)
• ACQ Pty Ltd v Cook; Aircair Moree Pty Ltd v Cook
• Shirley June McDermott v Robin Laurence Trenerry
• Hih Casualty & General Insurance Ltd v Territory Insurance Office
• KP Welding Construction Pty Ltd v Kevin Francis Herbert [NTR]
• Paspaley Pearls Pty Ltd v Shane Francis Johnston
• Peninsula Group Pty Ltd v Registrar-General for the Northern Territory
• Chief Commissioner of State Revenue v Qantas Airways Ltd
• A case stated by the Work Health Court for the opinion of the Supreme Court on the construction of s87 of the Work Health Act v a case stated by the Work Health Court for the opinion of the Supreme Court on the construction of s87 of the Work Health Act [NTR]
• R v Kylie Anne Peart and Alexander Daniel Sorokin
• Inasmuch Community Inc. v Bright and Another
• Robert Todd Melville v The Queen
• Verraty Pty Ltd v Richmond Football Club Ltd
• Wilson v State Rail Authority of New South Wales
• Robert Todd Melville v The Queen
• Theoret v Aces Incorporated
• Wendy Pengilly v The Northern Territory of Australia [NTMC]
• Dougherty, Christopher Daniel v Ling, Robert Mervyn
• The Nominal Insurer v Desmond John Thomas
• Attorney General for New South Wales v Melco Resorts & Entertainment Ltd
• Mobil Oil Australia Ltd v David Read (Commissioner of Taxes)
• O'Neill Hotel Management Services Pty Ltd v The Northern Territory Liquor Commission
• Norrie v NSW Registrar of Births, Deaths and Marriages
• Noel Newcastle v Mark Anthony Coffey
• Naav v Minister for Immigration and Multicultural and Indigenous Affairs
• Einfeld v R
• Plaintiff S4/2014 v Minister for Immigration and Border Protection
• Council of the Law Society of New South Wales v Bouzanis
• Spence v Queensland
• CTM v The Queen
• The Queen v A2; The Queen v Magennis; The Queen v Vaziri
• Grajewski v Director of Public Prosecutions (NSW)
• Melbourne Water Corporation v Vaughan Constructions Pty Ltd
• TFM Epping Land Pty Ltd v Decon Australia Pty Ltd
• Director of Public Prosecutions (NSW) v Presnell
• The Commission for Children & Young People v “AG”
• J & Lee Property Investment Group Pty Ltd (in Liquidation)
• R v Wilson (No 6)
• The Owners – Strata Plan 81837 v Multiplex Hurstville Pty Ltd
• Fyna Projects Pty Ltd v Chief Commissioner of State Revenue
• Christina Holland(Plaintiff) v City of Botany Bay
• New South Wales Crime Commission v Murchie
• Pentelow v Bell Lawyers Pty Ltd trading as Bell Lawyers
• Stevens v Professional Helicopter Services Pty Ltd; Stryker Australia Pty Ltd v Professional Helicopter Services Pty Ltd
• The Attorney General for the State of New South Wales(Plaintiff) v Nader Mohareb
• Holdsworth v Commissioner of Police, New South Wales Police Force
• R v Wilson (No 5)
• Aiton Australia Pty Ltd v Transfield Pty Ltd
• Royal Granville Hotel v Independent Liquor and Gaming Authority
• Winau Aust Pty Ltd v LCC Property Development Pty Ltd
• Bonner v Chief Commissioner of State Revenue
• Cruse v Review Panel Established under the Motor Vehicle (Lifetime Care & Support) Act 2006
• Cabot (a pseudonym) v R
• Australian Rail Tram and Bus Industry Union v Aurizon Operations Ltd
• Barrick Australia Ltd v Williams
• Director of Public Prosecutions v Eseque
• Singh bhnf Ambu Kanwar v Lynch
• Western Australian Planning Commission(Appellant) v Southregal Pty Ltd and Another
• Barodawala v Perinparajah
• Croc's Franchising Pty Ltd v Alamdo Holdings Pty Ltd
• Mangoola Coal Operations Pty Ltd v Muswellbrook Shire Council
• Lake v Municipal Association of Victoria
• R v Lyons (Subpoena leave application)
• Hunter Quarries Pty Ltd(Plaintiff) v Alexandra Mexon as Administrator for the Estate of Ryan Messenger (First Defendant)
• Jason Leslie Nightingale v Blacktown City Council
• Taylor v The Owners – Strata Plan No 11564 and Others
• Taylor v Centennial Newstan Pty Ltd
• Tjungarrayi v Western Australia; KN (Deceased) and Others (Tjiwarl and Tjiwarl #2) v Western Australia
• Preston v Commissioner for Fair Trading
• Sunaust Properties Pty Ltd t/as Central Sydney Realty v The Owners — Strata Plan No 64807
• Taphouse Investments Pty Ltd v Independent Liquor and Gaming Authority
• Greylag Goose Leasing 1410 Designated Activity Company v P.T. Garuda Indonesia Ltd
• Peter Miles(Appellant) v SAS Trustee Corporation
• People for the Plains Incorporated (Inc. 130 14 43) v Santos NSW (Eastern) Pty Ltd (ACN 009 321 662) (First Respondent)
• De Marco v Chief Commissioner of State Revenue
• HFM043 v The Republic of Nauru
• Fortress Credit Corporation (Australia) II Pty Ltd v Fletcher
• State of New South Wales v Kaiser
• Minister for Immigration and Citizenship v SZJGV; Minister for Immigration and Citizenship v SZJXO
• CTM v The Queen
• Independent Commission Against Corruption v Cunneen
• McIntosh v Lennon
• Uelese v Minister for Immigration and Border Protection
• North Australian Aboriginal Justice Agency Ltd v Northern Territory
• Cardinal Project Services Pty Ltd v Hanave Pty Ltd
• Secretary, Department of Communities and Justice v Stewart
• Esso Australia Pty Ltd(Appellant) v The Australian Workers' Union
• Goode v Angland
• Taylor v Owners – Strata Plan No 11564 and Others
• Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue
• SAS Trustee Corporation v Miles
• Masson v Parsons
• Commissioner of the Australian Federal Police v Mazzco Investments Pty Ltd and Others (No 3)
• Wacb v Minister for Immigration and Multicultural and Indigenous Affairs
• Momcilovic v The Queen
• Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
• Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue
• Luke Barrett(Applicant) v TCN Channel Nine Pty Ltd
• The Queen v A2; The Queen v Magennis; The Queen v Vaziri
• Franklins Pty Ltd v Metcash Trading Ltd
• Legal Services Board v Gillespie-Jones
• Sydney Seaplanes Pty Ltd v Page
• MK v R; RB v R

This document cites

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• Barclays Bank Ltd v Commissioners of Inland Revenue
• Connaught Fur Trimmings Ltd v Cramas Properties Ltd
• Magor and St. Mellons R D. C. v Newport Corporation
• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue
• Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation



See all quotations

• Caxton Publishing Company Ltd v Sutherland Publishing Company
• Curtis v Stovin
• Brandling against Barrington
• Nolan v Clifford
• Amalgamated Society of Engineers v Adelaide Steamship Company Ltd
• Metropolitan Gas Company v Federated Gas Employees' Industrial Union
• Vickers, Sons & Maxim Ltd v Evans
• Vacher v London Society of Compositors
• Broken Hill South Ltd v Commissioner of Taxation (Nsw)
• Cody v J H Nelson Pty Ltd
• Drummond v Collins
• Heydon's Case
• Mendes v Commissioner of Probate Duties (Victoria)
• Marshall v Watson
• Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation
• River Wear Commissioners v Adamson and Others
• R v Judge of City of London Court
• Stock v Frank Jones (Tipton) Ltd