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"Developments In The Same Business Test: A More Liberal Approach Post-Lilyvale Hotel?"    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Love's labour's lost"	(1997) 32 Taxation in Australia 91	Taxation in Australia	Australia	circa 1997			1
(2009) 61 Keeping Good Companies 238	(2009) 61 Keeping Good Companies 238	Keeping Good Companies		circa 2009			1
AAT Case 7272	(1991) 22 ATR 3395		Australia	circa 1991	Legal Online / Westlaw		3
Avondale Motors (Parts) Pty Ltd v FCT	[1971] HCA 17; (1971) 124 CLR 97; (1971) 45 ALJR 280; (1971) 2 ATR 312	High Court of Australia	Australia - Commonwealth	21 May 1971	AustLII		90
Coal Developments (German Creek) Pty Ltd v FCT	[2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96	Federal Court of Australia	Australia - Commonwealth	11 Mar 2008	AustLII		3
Deputy Commissioner of Taxation v Australasian Feed Pty Ltd	[2000] FCA 1351	Federal Court of Australia	Australia - Commonwealth	20 Sep 2000	AustLII		1
Fielder Downs (WA) Pty Ltd v Commissioner of Taxation (Cth)	[1980] Qd R 283; (1979) 45 FLR 242; (1979) 9 ATR 460		Australia - Queensland	circa 1980	LexisNexis AU		6
J G Ingram & Son Ltd v Callaghan	(1968) 45 Tax Cas 151; (1969) 1 WLR 456		United Kingdom	circa 1969	LexisNexis / Westlaw		8
Lilyvale Hotel Pty Ltd v FCT	[2009] FCAFC 21; (2009) 175 FCR 491; [2009] ATC 20-094; 75 ATR 253	Federal Court of Australia	Australia - Commonwealth	6 Mar 2009	AustLII		6
National Union of Workers v Coles CDC Eastern Creek Pty Ltd	[2009] FCA 523; (2009) 178 FCR 12; (2009) 185 IR 377	Federal Court of Australia	Australia - Commonwealth	20 May 2009	AustLII		2
Rolls-Royce v Bamford	(1976) 51 Tax Cas 319		United Kingdom	circa 1976			13
Seaman v Tucketts Ltd	(1963) 41 Tax Cas 422		United Kingdom	circa 1963			4