Colby Corporation Pty Ltd v Commissioner of Taxation

[2008] FCAFC 10

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• The impact of this case on ATO policy is discussed in Decision Impact Statement: Colby Corporation Pty Ltd v Commissioner of Taxation (Published 2 September 2008).

Colby Corporation Pty Ltd
vCommissioner of Taxation

Court:

Judges: Branson J
Stone J
Jessup J

Legislative References:
Taxation Administration Act 1953 - Pt IVC
Energy Grants (Credit) Scheme Act 2003 - section 53; section 53(1); section 56
Product Grants and Benefits Administration Act 2000 - The Act
Administrative Appeals Tribunal Act 1975 - s 44(1)
Federal Court of Australia Act 1976 - s 24(1)(a)

Case References:
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales - (1982) 149 CLR 337
Comptroller-General of Customs v Woodlands Enterprises Pty Ltd ; ex parte Woodlands Enterprises Pty Ltd - [1996] 1 Qd R 589
Birdseye v Australian Securities and Investments Commission - (2003) 76 ALD 321
Price Street Professional Centre Pty Ltd v Commissioner of Taxation - (2007) 97 ALD 593
TNT Skypak International (Aust) Pty Ltd v Federal Commissioner of Taxation - (1988) 82 ALR 175
Royal Botanic Gardens and Domain Trust v South Sydney City Council - [2002] HCA 5
Pacific Carriers Ltd v BNP Paribas - (2004) 218 CLR 451
Toll (FGCT) Pty Limited v Alphapharm Pty Limited - (2004) 219 CLR 165
Maggbury Pty Limited v Hafele Australia Pty Limited - (2001) 210 CLR 181
Investors Compensation Scheme Ltd v West Bromwich Building Society - [1998] 1 WLR 896
Bank of Credit and Commerce International SA v Ali - [2002] 1 AC 251
Maggbury Pty Ltd v Hafele Australia Pty Ltd - (2001) 210 CLR 181
Pacific Carriers Ltd v BNP Paribas - (2004) 218 CLR 451

Hearing date: 22 November 2007
Judgment date: 20 February 2008

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Order

1.The appeal be dismissed with costs.