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Collector of Customs v Rottnest Island Authority   flag  12

[1994] FCA 876; (1994) 48 FCR 177; (1994) 119 ALR 406; 119 AAR 70; 32 ALD 1
Federal Court of Australia
Australia - Commonwealth
17th January, 1994

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FTR 2012/D1 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 43-15 of the Fuel Tax Act 2006 [2012] ATODFTR FTR2012/D1 Australian Taxation Office Australia - Commonwealth 27 Jun 2012 AustLII flag
Re Rebmik Contractors Pty Ltd and FCT [2008] AATA 335; 101 ALD 445; 72 ATR 230 Administrative Appeals Tribunal Australia 24 Apr 2008 AustLII flag
Ergon Energy Corporation Ltd v Commissioner of Taxation [2006] FCAFC 125; (2006) 153 FCR 551; 232 ALR 652; 94 ALD 1; 64 ATR 130 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 32
FCT v Ergon Energy Corporation Ltd [2005] FCA 1918; 42 AAR 414; 61 ATR 366 Federal Court of Australia Australia - Commonwealth 23 Dec 2005 AustLII flag 1
PGBR 2004/D3 - Energy grants: off-road credits for agriculture [2004] ATODPGBR PGBR2004/D3 Australian Taxation Office Australia - Commonwealth 24 Nov 2004 AustLII flag
Port of Brisbane Corporation v Deputy Commissioner of Taxation [2004] FCA 1232; (2004) 140 FCR 375; (2004) 81 ALD 549; 39 AAR 402; 57 ATR 545 Federal Court of Australia Australia - Commonwealth 24 Sep 2004 AustLII flag 25
Re Riviera Nautic Pty Ltd and Commissioner of Taxation [2002] AATA 657; (2002) 68 ALD 581; (2002) 50 ATR 1106; (2002) 35 AAR 361 Administrative Appeals Tribunal Australia 5 Aug 2002 AustLII flag 15
Warmun Community (Turkey Creek) Inc v Chief Executive Officer of Customs [2000] AATA 177; (2000) 58 ALD 797 Administrative Appeals Tribunal Australia 8 Mar 2000 AustLII flag 2
Bromley v Forestry Commission of NSW; Sweetman v Forestry Commission of NSW [1999] NSWSC 791 Supreme Court of New South Wales Australia - New South Wales 5 Aug 1999 AustLII flag 2
Melbourne Pathology Pty Ltd v Health Insurance Commission [1997] FCA 92 Federal Court of Australia Australia - Commonwealth 18 Feb 1997 AustLII flag
Collector of Customs v R Russell and Sons Pty Ltd [1995] FCA 1317 Federal Court of Australia Australia - Commonwealth 23 Jun 1995 AustLII flag
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Customs Act 1901 (Cth)
Excise Act 1901 (Cth) s164
Taxes Legislation Amendment Act 1982 (Cth)
Court Rules (Cth)
Rottnest Island Authority Act 1987 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 115 ALR 1 Australia circa 1993 LexisNexis AU flag 83
Re Queensland Electricity Commission and Collector of Customs [1991] AATA 17; 24 ALD 286; 13 AAR 119 Administrative Appeals Tribunal Australia 25 Jan 1991 AustLII flag 11
Collector of Customs v Perkins Shipping Pty Ltd [1989] FCA 27; (1989) 24 FCR 520; (1989) 85 ALR 279; 10 AAR 119 Federal Court of Australia Australia - Commonwealth 23 Feb 1989 AustLII flag 19
Australian National Railways Commission v Collector of Customs, SA [1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367 Federal Court of Australia Australia - Commonwealth 23 Aug 1985 AustLII flag 100
Collector of Customs (Tas) v Flinders Island Community Association [1985] FCA 232; (1985) 7 FCR 205; 60 ALR 717; 8 ALN N102 Federal Court of Australia Australia - Commonwealth 1 Jul 1985 AustLII flag 111
Deputy Commissioner of Taxation v Stewart [1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387 High Court of Australia Australia - Commonwealth 15 Mar 1984 AustLII flag 74
Dampier Mining Co Ltd v Commissioner of Taxation (Cth) (1982) 63 FLR 158; 13 ATR 380 Australia circa 1982 Legal Online / Westlaw flag 5
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1110
Neal v Secretary, Department of Transport [1980] FCA 45; (1980) 29 ALR 350; (1980) 3 ALD 97; 45 ALT 41 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 90
Homer v Homer [1878] UKLawRpCh 190; (1878) 8 Ch D 758 United Kingdom 23 May 1878 CommonLII flag 5

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