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Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd     41

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR TR2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/D1 - Income tax: royalties - character of payments in respect of software and intellectual property rights	[2024] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
William Buck (Vic) Pty Ltd v Motta Holdings Pty Ltd (Building and Property)	[2018] VCAT 15	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Jan 2018	AustLII		2
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCATrans 241	High Court of Australia	Australia - Commonwealth	4 Nov 2014	AustLII
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCATrans 200	High Court of Australia	Australia - Commonwealth	11 Sep 2014	AustLII
ATS Pacific Pty Ltd v FCT	[2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116	Federal Court of Australia	Australia - Commonwealth	27 Mar 2014	AustLII		10
MBI Properties Pty Ltd v Commissioner of Taxation	[2013] FCAFC 112; (2013) 215 FCR 65; (2013) 92 ATR 184	Federal Court of Australia	Australia - Commonwealth	18 Oct 2013	AustLII		2
Mathieson Family Trust and Commissioner of Taxation	[2013] AATA 496	Administrative Appeals Tribunal	Australia	15 Jul 2013	AustLII		1
ATS Pacific Pty Ltd v Commissioner of Taxation	[2013] FCA 341	Federal Court of Australia	Australia - Commonwealth	15 Apr 2013	AustLII		3
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
AP Group Ltd v Commissioner of Taxation	[2012] AATA 409; [2012] ATC 10-256; (2012) 83 ATR 493	Administrative Appeals Tribunal	Australia	2 Jul 2012	AustLII		5
MTAA Superannuation Fund (RG Casey) Building Property Pty Ltd v Commissioner of Taxation	[2012] FCAFC 89; (2012) 203 FCR 415; (2012) 84 ATR 349	Federal Court of Australia	Australia - Commonwealth	20 Jun 2012	AustLII		2
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCATrans 131	High Court of Australia	Australia - Commonwealth	4 Jun 2012	AustLII
GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease?	[2012] ATOGSTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTD 2012/2 - Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?	[2012] ATOGSTD 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease?	[2012] ATOGSTD GSTD2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTD 2012/2 - Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?	[2012] ATOGSTD GSTD2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation	[2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213	Administrative Appeals Tribunal	Australia	31 Oct 2011	AustLII		6
Re National Jet Systems Pty Ltd and Commissioner of Taxation	[2011] AATA 766; (2011) 82 ATR 740	Administrative Appeals Tribunal	Australia	31 Oct 2011	AustLII		4
Qantas Airways Ltd v Commissioner of Taxation	[2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816	Federal Court of Australia	Australia - Commonwealth	1 Sep 2011	AustLII		6
SXGX and Commissioner of Taxation	[2011] AATA 110	Administrative Appeals Tribunal	Australia	18 Feb 2011	AustLII
Macquarie International Health Clinic Pty Ltd v Sydney South West Area Health Service	[2010] NSWCA 268; (2010) 383 ALR 577; (2010) 15 BPR 28,563	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Oct 2010	AustLII		143
Commissioner of Taxation v Gloxinia Investments (Trustee)	[2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182	Federal Court of Australia	Australia - Commonwealth	24 May 2010	AustLII		7
South Steyne Hotel Pty Ltd v FCT	[2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145	Federal Court of Australia	Australia - Commonwealth	20 Nov 2009	AustLII		25
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation	[2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140	Federal Court of Australia	Australia - Commonwealth	28 Oct 2009	AustLII		7
Gloxinia Investments Ltd As Trustee for Gloxinia Unit Trust v FCT	[2009] FCA 641; 72 ATR 975; [2009] ATC 20-108	Federal Court of Australia	Australia - Commonwealth	12 Jun 2009	AustLII		2
Clambake Pty Ltd v Tipperary Projects Pty Ltd (No 3)	[2009] WASC 52; (2009) 77 ATR 242	Supreme Court of Western Australia	Australia - Western Australia	9 Mar 2009	AustLII		26
South Steyne Hotel Pty Ltd v FCT	[2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090	Federal Court of Australia	Australia - Commonwealth	16 Jan 2009	AustLII		19
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR GSTR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR GSTR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/3 - Goods and services tax: cancellation fees	[2009] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
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		5
GSTR 2008/D4 - Goods and services tax: cancellation fees	[2008] ATODGSTR GSTR2008/D4	Australian Taxation Office	Australia - Commonwealth	29 Oct 2008	AustLII
GSTR 2007/D2 - Goods and services tax: development lease arrangements with government agencies	[2007] ATODGSTR GSTR2007/D2	Australian Taxation Office	Australia - Commonwealth	3 Oct 2007	AustLII
Reliance Carpet Co Pty Ltd v FCT	[2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117	Federal Court of Australia	Australia - Commonwealth	5 Jul 2007	AustLII		12
GSTR 2006/9 - Goods and services tax: supplies	[2006] ATOGSTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/9 - Goods and services tax: supplies	[2006] ATOGSTR GSTR2006/9	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA)	[2009] FedJSchol 13	Lindgren, Justice Kevin	Australia	circa 2009	AustLII
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?"	[2008] JlATaxTA 20	Sridaran, Maheswaran	Australia	circa 2008	AustLII
"Noticeboard: Legislative and Case Notes"	[2006] BalJlNTLawSoc 107	Hurley, Thomas	Australia	circa 2006	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII		36
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd	[2005] FCA 839; 60 ATR 52	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII		7
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		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		14
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1951
Commissioner of Stamp Duties (NSW) v Commonwealth Funds Management Ltd	(1995) 38 NSWLR 173; (1995) 31 ATR 457		Australia - New South Wales	circa 1995	LexisNexis AU		7
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		10
Case M58	(1990) 12 NZTC 2,333		New Zealand	circa 1990	CCH New Zealand		2
Celsteel Ltd v Alton House Holdings Ltd (No 2)	[1987] 2 All ER 240; [1987] 1 WLR 291; (1986) 54 P & CR 171; [1987] 1 EGLR 48		United Kingdom	circa 1987	LexisNexis		2
Commissioner of Stamp Duties (NSW) v JV (Crows Nest) Pty Ltd	(1986) 7 NSWLR 529; (1986) 17 ATR 1086		Australia - New South Wales	circa 1986	LexisNexis AU		20
Yanchep Sun City Pty Ltd v Commissioner of State Taxation (WA)	(1984) 15 ATR 1165		Australia	circa 1984	Legal Online / Westlaw		8
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Manchester, Sheffield and Lincolnshire Railway Co v Anderson	[1898] UKLawRpCh 96; [1898] 2 Ch 394	Court of Chancery	United Kingdom	24 Jun 1898	CommonLII		18
Finlay, Ex p; Land Tax Act 1877, Re	[1884] VicLawRp 34; (1884) 10 VLR (E) 68; 5 ALT 182		Australia - Victoria	30 Apr 1884	AustLII		8
Comptroller of Stamps (Vic) v Rylaw Pty Ltd	81 ATC 4,411		Australia		IntelliConnect		2