Commissioner of Taxation v Chubb Australia Ltd 56

[1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285

Federal Court of Australia

Australia - Commonwealth

24th March, 1995

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Global Retail Brands Australia Pty Ltd v Bed Bath 'N' Table Pty Ltd	[2024] FCAFC 139	Federal Court of Australia	Australia - Commonwealth	31 Oct 2024	AustLII	3
Simplot Australia Pty Ltd v Commissioner of Taxation	[2023] FCA 1115	Federal Court of Australia	Australia - Commonwealth	22 Sep 2023	AustLII	5
Actol Pty Ltd v Rise Products; Rise Products v Benth Holdings Pty Ltd t/as Gledswood Projects	[2022] NSWCATCD 150	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	2 Dec 2022	AustLII	1
Puma SE v Caterpillar Inc	[2022] FCAFC 153	Federal Court of Australia	Australia - Commonwealth	9 Sep 2022	AustLII	1
Kent (a bankrupt); Ex parte, Bunting	[2022] FedCFamC2G 630	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	9 Aug 2022	AustLII	2
Sun v Chapman	[2022] NSWCA 132	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 Jul 2022	AustLII	21
PDP Capital Pty Ltd v Grasshopper Ventures Pty Ltd	[2021] FCAFC 128; (2021) 285 FCR 598; (2021) 391 ALR 608; (2021) 160 IPR 174	Federal Court of Australia	Australia - Commonwealth	29 Jul 2021	AustLII	146
Bendigo and Adelaide Bank Ltd v Community First Credit Union Ltd	[2021] FCAFC 31; 389 ALR 196; (2021) 157 IPR 251	Federal Court of Australia	Australia - Commonwealth	11 Mar 2021	AustLII	16
Combe International Ltd v Dr August Wolff GmbH & Co KG Arzneimittel	[2021] FCAFC 8; (2021) 157 IPR 230	Federal Court of Australia	Australia - Commonwealth	11 Feb 2021	AustLII	67
Smith v ACN 101 390 505 Pty Ltd (in liq)	[2020] FCA 940	Federal Court of Australia	Australia - Commonwealth	7 Jul 2020	AustLII
Commissioner of Taxation v Scone Race Club Ltd	[2019] FCAFC 225; 374 ALR 189	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII	10
Fortescue Metals Group v Warrie on behalf of the Yindjibarndi People	[2019] FCAFC 177; (2019) 273 FCR 350; (2019) 374 ALR 448	Federal Court of Australia	Australia - Commonwealth	18 Oct 2019	AustLII	29
Aldi Foods Pty Ltd v Moroccanoil Israel Ltd	[2018] FCAFC 93; (2018) 261 FCR 301; (2018) 358 ALR 683; 133 IPR 375	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII	147
Stone & Wood Group Pty Ltd v Intellectual Property Development Corporation Pty Ltd	[2018] FCAFC 29; 357 ALR 15; (2018) 129 IPR 238	Federal Court of Australia	Australia - Commonwealth	9 Mar 2018	AustLII	18
Australian Olympic Committee Inc v Telstra Corporation Ltd	[2017] FCAFC 165; (2017) 258 FCR 104	Federal Court of Australia	Australia - Commonwealth	25 Oct 2017	AustLII	8
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)	[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2016	AustLII	17
Clarence & Crisp	[2016] FamCAFC 157; (2016) 311 FLR 433; [2016] FLC 93-728; (2016) 55 Fam LR 292	Family Court of Australia	Australia	18 Aug 2016	AustLII	31
Grain Growers Ltd v Chief Commissioner of State Revenue	[2015] NSWSC 925	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2015	AustLII	18
Optical 88 Ltd v Optical 88 Pty Ltd	[2011] FCAFC 130; (2011) 197 FCR 67; (2011) 283 ALR 78; (2011) 93 IPR 202	Federal Court of Australia	Australia - Commonwealth	17 Oct 2011	AustLII	55
H v P	[2011] WASCA 78	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	4 Apr 2011	AustLII	33
EMI Songs Australia Pty Ltd v Larrikin Music Publishing Pty Ltd	[2011] FCAFC 47; (2011) 191 FCR 444; (2011) 276 ALR 35; (2011) 90 IPR 50	Federal Court of Australia	Australia - Commonwealth	31 Mar 2011	AustLII	19
Costa v The Public Trustee of NSW	[2008] NSWCA 223	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	17 Sep 2008	AustLII	67
Cascade Brewery Co Pty Ltd v Commissioner of Taxation	[2006] FCA 821; (2006) 153 FCR 11; 64 ATR 28	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII	15
Bunnings Group Ltd v Laminex Group Ltd	[2006] FCA 682; (2006) 153 FCR 479; 230 ALR 269; [2006] ATPR 42-115	Federal Court of Australia	Australia - Commonwealth	2 Jun 2006	AustLII	31
PGBR 2004/D3 - Energy grants: off-road credits for agriculture	[2004] ATODPGBR PGBR2004/D3	Australian Taxation Office	Australia - Commonwealth	24 Nov 2004	AustLII
Commissioner of Taxation v Amway of Australia Ltd	[2004] FCAFC 273; 141 FCR 40; 57 ATR 339	Federal Court of Australia	Australia - Commonwealth	12 Oct 2004	AustLII	6
PGBR 2004/D2 - Energy Grants: off-road credits for forestry	[2004] ATODPGBR PGBR2004/D2	Australian Taxation Office	Australia - Commonwealth	26 May 2004	AustLII
Gault v Lawson	[2002] ACTSC 94	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	19 Sep 2002	AustLII
TCN Channel Nine Pty Ltd v Network Ten Pty Ltd	[2002] FCAFC 146; (2002) 118 FCR 417; 190 ALR 468; [2002] AIPC 91-803; 55 IPR 112	Federal Court of Australia	Australia - Commonwealth	22 May 2002	AustLII	19
Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd	[2001] FCA 1833; (2001) 117 FCR 424	Federal Court of Australia	Australia - Commonwealth	20 Dec 2001	AustLII	450
Air International Pty Ltd v Chief Executive Officer of Customs	[2001] FCA 1386; 48 ATR 173	Federal Court of Australia	Australia - Commonwealth	28 Sep 2001	AustLII
Clean Investments Pty Ltd v Commissioner of Taxation	[2001] FCA 80; (2001) 105 FCR 248; (2001) 184 ALR 314; (2001) 46 ATR 248	Federal Court of Australia	Australia - Commonwealth	14 Feb 2001	AustLII	11
Phoenix Steel Sales Pty Ltd and Deputy Commissioner of Taxation	[2001] AATA 25; 46 ATR 1068	Administrative Appeals Tribunal	Australia	19 Jan 2001	AustLII
Distribution Group Ltd v Commissioner of Taxation	[2000] VSC 418	Supreme Court of Victoria	Australia - Victoria	16 Oct 2000	AustLII	1
Koninklijke Philips Electronics NV v Remington Products Australia Pty Ltd	[2000] FCA 876; (2000) 100 FCR 90; 177 ALR 167; [2000] AIPC 37,643; 48 IPR 257	Federal Court of Australia	Australia - Commonwealth	30 Jun 2000	AustLII	72
Commissioner of Taxation v Clean Investments Pty Ltd	[2000] FCA 569	Federal Court of Australia	Australia - Commonwealth	17 Apr 2000	AustLII
Australian Capital Territory v Badcock	[2000] FCA 142; (2000) 169 ALR 585	Federal Court of Australia	Australia - Commonwealth	18 Feb 2000	AustLII	17
SST 17 - Sales tax: classification of industrial safety equipment	[2000] ATOSTRNS SST17	Australian Taxation Office	Australia - Commonwealth	12 Jan 2000	AustLII
NSW Cancer Council v Commissioner of Taxation	[1999] FCA 411	Federal Court of Australia	Australia - Commonwealth	14 Apr 1999	AustLII
Eagle Homes Pty Ltd v Austec Homes Pty Ltd	[1999] FCA 138; (1999) 87 FCR 415; (1999) 161 ALR 503; 43 IPR 1; [1999] AIPC 39,167	Federal Court of Australia	Australia - Commonwealth	22 Feb 1999	AustLII	52
Woolworths Ltd v Commissioner of Taxation	[1999] FCA 102	Federal Court of Australia	Australia - Commonwealth	17 Feb 1999	AustLII	4
Eurovox Pty Ltd v Chief Executive Officer of Customs	[1998] FCA 1637	Federal Court of Australia	Australia - Commonwealth	18 Dec 1998	AustLII
SST 14 - Sales tax: classification of	[1998] ATOSTRNS SST14	Australian Taxation Office	Australia - Commonwealth	25 Nov 1998	AustLII
SST 13 - Sales tax: general-purpose road vehicles for use in mining or prospecting operations	[1998] ATOSTRNS SST13	Australian Taxation Office	Australia - Commonwealth	19 Aug 1998	AustLII
Airovent Pty Ltd v Commissioner of Taxation	[1998] FCA 935	Federal Court of Australia	Australia - Commonwealth	7 Aug 1998	AustLII
SST 11 - Sales tax: a guide to the classification of goods under the sales tax law	[1998] ATOSTRNS SST11	Australian Taxation Office	Australia - Commonwealth	17 Jun 1998	AustLII
Eurovox Pty Ltd and CEO of Customs	[1998] AATA 179	Administrative Appeals Tribunal	Australia	17 Mar 1998	AustLII
SST D10 - Sales tax: classification of	[1997] ATODSTRNS SSTD10	Australian Taxation Office	Australia - Commonwealth	17 Sep 1997	AustLII
SST D9 - Sales tax: a guide to the classification of goods under the sales tax law	[1997] ATODSTRNS SSTD9	Australian Taxation Office	Australia - Commonwealth	25 Jun 1997	AustLII
SST D8 - Sales tax: General-purpose road vehicles for use in mining or prospecting operations	[1997] ATODSTRNS SSTD8	Australian Taxation Office	Australia - Commonwealth	30 Apr 1997	AustLII
Motor Accidents Insurance Board v Maree Mary Hodgetts	[1997] TASSC 43	Supreme Court of Tasmania	Australia - Tasmania	28 Apr 1997	AustLII
SST D6 - Sales tax: classification of	[1997] ATODSTRNS SSTD6	Australian Taxation Office	Australia - Commonwealth	22 Jan 1997	AustLII
Bowater Tutt Industries Pty Ltd v Commissioner of Taxation	[1996] FCA 1824	Federal Court of Australia	Australia - Commonwealth	17 Oct 1996	AustLII
Bowater Tutt Industries Pty Ltd v Commissioner of Taxation	[1996] FCA 893	Federal Court of Australia	Australia - Commonwealth	17 Oct 1996	AustLII
Cca Beverages (Sydney) Pty Ltd v the Commissioner of Taxation	[1995] FCA 1719	Federal Court of Australia	Australia - Commonwealth	5 Dec 1995	AustLII
Donald Thomas Rennie v the Commonwealth of Australia and the Defence Force Retirement and Death Benefits Authority	[1995] FCA 1674	Federal Court of Australia	Australia - Commonwealth	17 Nov 1995	AustLII
STD 95/8 - Title : Classification of modular garden edging	[1995] ATOSTD STD95/8	Australian Taxation Office	Australia - Commonwealth	30 Aug 1995	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII	83
Dawson v Westpac Banking Corporation	[1991] HCA 52; (1991) 104 ALR 295; (1991) 66 ALJR 94	High Court of Australia	Australia - Commonwealth	12 Dec 1991	AustLII	47
Turbo Tek Enterprises Inc v Sperling Enterprises Pty Ltd	[1989] FCA 275; (1989) 23 FCR 331; (1989) 88 ALR 524; (1989) 15 IPR 617; [1989] AIPC 39,334	Federal Court of Australia	Australia - Commonwealth	25 Jul 1989	AustLII	37
Pacific Dunlop Ltd v Hogan	[1989] FCA 185; (1989) 23 FCR 553; (1989) 87 ALR 14; (1989) 14 IPR 398; [1989] ATPR 40-948; [1989] AIPC 39-044	Federal Court of Australia	Australia - Commonwealth	25 May 1989	AustLII	99
SW Hart & Co Pty Ltd v Edwards Hot Water Systems	[1985] HCA 59; (1985) 159 CLR 466; 61 ALR 251; (1985) 59 ALJR 729; 5 IPR 13; [1985] AIPC 90-242	High Court of Australia	Australia - Commonwealth	19 Sep 1985	AustLII	157
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	74
Warren v Coombes	[1979] HCA 9; (1979) 142 CLR 531; (1979) 23 ALR 405; (1979) 53 ALJR 293	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	2090
Lindsay v FCT	[1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239	High Court of Australia	Australia - Commonwealth	14 Dec 1961	AustLII	26
FCT v Western Suburbs Cinemas Ltd	[1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452	High Court of Australia	Australia - Commonwealth	11 Jun 1952	AustLII	37
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII	116
Commissioner of Taxation v Thomson Australian Holdings Pty Ltd	(1989) 25 FCR 481; (1989) 87 ALR 682; (1989) 20 ATR 983	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw	28
Hygienic Lily Ltd v Deputy Commissioner of Taxation	(1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	42
SW Hart and Co Pty Ltd v Edwards Hot Water Systems	(1985) 150 CLR 466		Australia - Commonwealth	circa 1985	Legal Online / Westlaw	1
Allsop Inc v Bintang Ltd	(1989) 15 IPR 686			circa 1989	LexisNexis AU	82
Deputy Commissioner of Taxation v Lincoln Industrial Cleaners Pty Ltd	(1975) 7 ALR 118; (1975) 2 NSWLR 499; 5 ATR 558		Australia - New South Wales	circa 1975	LexisNexis AU	21

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