Pinpoint · Judgment search

Cosco Holdings Pty Ltd v Commissioner for Taxation & Anor

[1997] FCA 1504 ; (1997) 37 ATR 432

Federal Court of Australia · 12 December 1997 · Official judgment

Cited by 80 indexed judgments

All Not followed 1 Applied or followed 4 Cited 75

2000: 1 citing judgment 2005: 3 citing judgments 2007: 1 citing judgment 2008: 3 citing judgments 2009: 3 citing judgments 2010: 6 citing judgments 2011: 7 citing judgments, 1 negative 2012: 6 citing judgments 2013: 2 citing judgments 2014: 3 citing judgments 2015: 1 citing judgment 2016: 2 citing judgments 2017: 4 citing judgments 2018: 8 citing judgments 2019: 11 citing judgments 2020: 8 citing judgments 2021: 8 citing judgments 2023: 1 citing judgment 2024: 2 citing judgments 1997 2000 2005 2010 2015 2020 2025
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. Ozzy Tire & Tube Pty Ltd v Chief Executive Officer of Customs [2000] FCA 891 Applied or followed Federal Court of Australia · cited 7× · judgment
  2. Dorajay Pty Limited v Aristocrat Leisure Limited [2005] FCA 588 Applied or followed Federal Court of Australia · cited 32× · judgment
  3. McIlwain v Ramsey Food Packaging Pty Ltd [2005] FCA 1233 Cited Federal Court of Australia · cited 41× · judgment
  4. Mandic v Phillis [2005] FCA 1279 Cited Federal Court of Australia · cited 11× · judgment
  5. P Dawson Nominees Pty Ltd v Multiplex Limited [2007] FCA 1044 Cited Federal Court of Australia · cited 8× · judgment
  6. Kennedy v Administrative Appeals Tribunal [2008] FCAFC 124 Cited Federal Court of Australia (Full Court) · cited 20× · judgment
  7. IO Group Inc v Prestige Club Australasia Pty Ltd [2008] FCA 1147 Cited Federal Court of Australia · cited 8× · judgment
  8. Council of the New South Wales Bar Association v Archer [2008] NSWADT 311 Cited Administrative Decisions Tribunal (NSW) · cited 2× · judgment
  9. ICAP Pty Ltd & Ors v Moebes & Anor [2009] NSWSC 306 Cited Supreme Court of NSW · cited 75× · judgment
  10. McLaughlin v Dungowan Manly Pty Ltd [2009] NSWSC 1501 Cited Supreme Court of NSW · cited 2× · judgment
  11. ICAP Australia Pty Ltd v BGC Partners (Australia) Pty Ltd [2009] NSWCA 307 Cited NSW Court of Appeal · cited 103× · judgment
  12. Jack Brabham Engines Limited v Beare [2010] FCA 35 Cited Federal Court of Australia · cited 11× · judgment
  13. Yao v Secretary, Department of Education, Employment and Workplace Relations [2010] FCA 241 Applied or followed Federal Court of Australia · cited 4× · judgment
  14. Campaign Master (UK) Limited v Forty Two International Pty Ltd (No 4) [2010] FCA 398 Cited Federal Court of Australia · cited 39× · judgment
  15. Azar Building and Construction Services Pty Ltd v Transport Infrastructure Development Corporation [2010] NSWLEC 110 Cited Land and Environment Court of NSW · cited 27× · judgment
  16. Cheung Kong Infrastructure Holdings Limited v BlueScope Steel Limited [2010] FCA 739 Cited Federal Court of Australia · cited 10× · judgment
  17. In the matter of One.Tel Ltd (in liq) - SingTel Optus Pty Ltd v Weston [2010] NSWSC 1491 Cited Supreme Court of NSW · cited 32× · judgment
  18. St Marys Land Limited v Valuer-General of New South Wales [2011] NSWLEC 2 Cited Land and Environment Court of NSW · cited 4× · judgment
  19. Wollondilly Shire Council v Foxman Environmental Development Services Pty Ltd & Ors [2011] NSWLEC 25 Cited Land and Environment Court of NSW · cited 4× · judgment
  20. Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union v Emergency Transport Technology Pty Ltd [2011] FCA 181 Cited Federal Court of Australia · cited 5× · judgment
  21. In the matter of Gerard Cassegrain & Co Pty Ltd - Cassegrain v Gerard Cassegrain & Co Pty Ltd [2011] NSWSC 241 Cited Supreme Court of NSW · cited 19× · judgment
  22. Comcare v John Holland Rail Pty Ltd (No 5) [2011] FCA 622 Cited Federal Court of Australia · cited 11× · judgment
  23. Phillips v Inspector-General in Bankruptcy [2011] FCA 612 Not followed Federal Court of Australia · cited 5× · judgment
  24. Becwell Legal Services Pty Ltd, in the matter of Griffin Energy Group Pty Ltd (Subject to Deed of Company Arrangement) v McMaster [2011] FCA 1501 Cited Federal Court of Australia · cited 23× · judgment
  25. Young v King (No 3) [2012] NSWLEC 42 Cited Land and Environment Court of NSW · cited 20× · judgment
  26. Pittwater Council v Brown Brothers Waste Contractors Pty Ltd (No 3); Pittwater Council v Wayne Gordon Brown; Pittwater Council v Gary Neil Brown [2012] NSWLEC 66 Cited Land and Environment Court of NSW · cited 2× · judgment
  27. Australian Securities and Investments Commission v Storm Financial Limited (Receivers and Managers Appointed) (in liq) [2012] FCA 355 Cited Federal Court of Australia · cited 2× · judgment
  28. King v Benecke [2012] NSWSC 1012 Cited Supreme Court of NSW · judgment
  29. Schutz DSL (Australia) Pty Ltd v VIP Plastic Packaging Pty Ltd (No 16) [2012] FCA 1255 Cited Federal Court of Australia · cited 1× · judgment
  30. Meaden v Bell Potter Securities Limited (No 4) [2012] FCA 1469 Cited Federal Court of Australia · cited 1× · judgment
  31. Agricultural Equity Investments Pty Ltd v Westlime Pty Ltd [2013] NSWLEC 122 Cited Land and Environment Court of NSW · cited 14× · judgment
  32. Soraya Ahmed v Osman Ahmed [2013] NSWSC 1814 Cited Supreme Court of NSW · cited 3× · judgment
  33. Wingecarribee Shire Council v O'Shanassy (No 2) [2014] NSWLEC 32 Cited Land and Environment Court of NSW · cited 7× · judgment
  34. Wong v Sklavos [2014] FCA 679 Cited Federal Court of Australia · cited 1× · judgment
  35. Vella v Minister for Immigration and Border Protection [2014] FCA 1177 Cited Federal Court of Australia · cited 2× · judgment
  36. Marku v Minister for Justice [2015] FCA 831 Cited Federal Court of Australia · cited 6× · judgment
  37. Gloucester Shire Council v Fitch Ratings, Inc [2016] FCA 587 Cited Federal Court of Australia · cited 17× · judgment
  38. Oztech Pty Ltd v Public Trustee of Queensland (No 10) [2016] FCA 970 Cited Federal Court of Australia · cited 3× · judgment
  39. Hawkins v Commissioner of Taxation [2017] FCA 1247 Cited Federal Court of Australia · cited 2× · judgment
  40. Mehanna v State of New South Wales [2017] NSWDC 427 Cited District Court of NSW · judgment
  41. Lindsay-Owen v HWL Ebsworth Lawyers [2017] NSWSC 1692 Cited Supreme Court of NSW · cited 8× · judgment
  42. Alexandria Landfill Pty Ltd v Roads and Maritime Services; Boiling Pty Limited v Roads and Maritime Services (No 3) [2017] NSWLEC 183 Cited Land and Environment Court of NSW · cited 4× · judgment
  43. Stuart v Commissioner for Fair Trading [2018] NSWCATAD 90 Cited NCAT Administrative and Equal Opportunity · cited 1× · judgment
  44. Gloucester Resources Limited v Minister for Planning and Environment [2018] NSWLEC 1185 Cited Land and Environment Court of NSW · cited 1× · judgment
  45. In the matter of Force Corp Pty Ltd (Recs and Mgrs Apptd) (in liq) [2018] NSWSC 896 Cited Supreme Court of NSW · cited 31× · judgment
  46. Rinehart v Rinehart [2018] NSWSC 1102 Cited Supreme Court of NSW · cited 61× · judgment
  47. Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd) [2018] FCA 1140 Cited Federal Court of Australia · cited 1× · judgment
  48. Kazal v Independent Commission Against Corruption [2018] NSWSC 1370 Cited Supreme Court of NSW · cited 3× · judgment
  49. Heath Care Complaints Commission v Dowla [2018] NSWCATOD 171 Cited NCAT Occupational · cited 1× · judgment
  50. Gertos Holdings Pty Limited v Roads and Maritime Services; G Capital Corporation Pty Limited v Roads and Maritime Services; Marsden Developments v Roads and Maritime Services [2018] NSWLEC 172 Cited Land and Environment Court of NSW · cited 3× · judgment

Tree of authority

Built on

The authorities this case relies on, earliest first, and the authorities those relied on. Open a branch to go further back.

Built upon

Later cases citing this one, in order of decision, and the cases citing them in turn. The most cited are shown at each level.

Authorities cited (14)

Earliest first, with how this judgment treated each.

  1. Dey v Victorian Railways Commissioners [1949] HCA 1 Cited cited 909×
  2. General Steel Industries Inc v Commissioner for Railways (NSW) [1964] HCA 69 Cited cited 2,085×
  3. Melbourne Home of Ford Pty Ltd v Trade Practices Commission [1979] FCA 15 Cited cited 32×
  4. WA Pines Pty Ltd v Bannerman [1980] FCA 79 Cited cited 112×
  5. Southern Pacific Hotel Services Inc v Southern Pacific Hotel Corporation Ltd [1984] 1 NSWLR 710 Cited cited 49×
  6. Botany Bay Instrumentation & Control Pty Ltd v Stewart [1984] 3 NSWLR 98 Cited cited 59×
  7. Nestle Australia Ltd v Commissioner of Taxation (1986) 10 FCR 78 Cited cited 20×
  8. Oceanic Sun Line Special Shipping Co Inc v Fay [1988] HCA 32 Cited cited 263×
  9. Trade Practices Commission v Arnotts Ltd (No 2) [1989] FCA 340 Cited cited 210×
  10. Hamilton v Oades [1989] HCA 21 Cited cited 174×
  11. Australian Securities Commission v Aust-Home Investments Ltd [1993] FCA 585 Cited cited 283×
  12. Colgate-Palmolive Co v Cussons Pty Ltd [1993] FCA 801 Cited cited 817×
  13. Trade Practices Commission v TNT Australia Pty Limited (1994) 16 ATPR 41 Cited cited 13×
  14. Re Wilcox; Ex parte Venture Industries Pty Ltd (No 2) [1996] FCA 1942 Cited cited 201×
How the citator works

Citations are read from the text of each indexed judgment. A report citation written alongside a neutral citation, such as [2008] HCA 9; (2008) 234 CLR 50, teaches the citator that both name the same case, so later citations by either are counted together.

Treatment is read from the words in the sentence that cites the case: overruled or disapproved; not followed or declined to follow; distinguished or distinguishable; doubted; applied, followed or adopted. Anything else is cited. It is a guide to which judgments to read, not a judicial history: a judgment that discusses a case at length without one of those words is shown as citing it, and one mentioning several cases in a sentence may attach the word to all of them.

Only judgments in this index are counted, mostly the High Court, the Federal Court and New South Wales courts and tribunals since 2006. Earlier cases appear as authorities but their own authorities are unknown, so a tree ends there. Check a treatment by reading the passage before relying on it.

Judgment text is from the Open Australian Legal Corpus (Isaacus, CC BY 4.0) and the courts’ own websites. Each judgment links to its official version: read it before relying on anything here.