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Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd   flag  41

[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682
Federal Court of Australia
Australia - Commonwealth
10th July, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 144
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 flag 26
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 flag 25
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 flag 25
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 flag 19
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 flag 12
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 flag 10
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 flag 7
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 flag 7
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 flag 6
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 flag 6
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 flag 5
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
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 flag 4
ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341 Federal Court of Australia Australia - Commonwealth 15 Apr 2013 AustLII flag 3
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 flag 2
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 flag 2
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 flag 2
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 flag 2
Mathieson Family Trust and Commissioner of Taxation [2013] AATA 496 Administrative Appeals Tribunal Australia 15 Jul 2013 AustLII flag 1
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 flag
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 flag
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCATrans 241 High Court of Australia Australia - Commonwealth 4 Nov 2014 AustLII flag
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCATrans 200 High Court of Australia Australia - Commonwealth 11 Sep 2014 AustLII flag
Commissioner of Taxation v Qantas Airways Ltd [2012] HCATrans 131 High Court of Australia Australia - Commonwealth 4 Jun 2012 AustLII flag
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 flag
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 flag
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 flag
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 flag
SXGX and Commissioner of Taxation [2011] AATA 110 Administrative Appeals Tribunal Australia 18 Feb 2011 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR GSTR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
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 flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR GSTR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag

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 flag
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?" [2008] JlATaxTA 20 Sridaran, Maheswaran Australia circa 2008 AustLII flag
"Noticeboard: Legislative and Case Notes" [2006] BalJlNTLawSoc 107 Hurley, Thomas Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s6, s12, s13
Federal Court Rules (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag
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 flag
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 flag
SXGX and Commissioner of Taxation [2011] AATA 110 Administrative Appeals Tribunal Australia 18 Feb 2011 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
"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 flag
GSTR 2009/2 - Goods and services tax: partitioning of land [2009] ATOGSTR GSTR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2009/3 - Goods and services tax: cancellation fees [2009] ATOGSTR GSTR2009/3 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTR 2008/D4 - Goods and services tax: cancellation fees [2008] ATODGSTR GSTR2008/D4 Australian Taxation Office Australia - Commonwealth 29 Oct 2008 AustLII flag
"Reliance Carpet Co Pty Ltd: Was The Full Federal Court Right?" [2008] JlATaxTA 20 Sridaran, Maheswaran Australia circa 2008 AustLII flag
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 flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR GSTR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
"Noticeboard: Legislative and Case Notes" [2006] BalJlNTLawSoc 107 Hurley, Thomas Australia circa 2006 AustLII flag

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