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Pepsi Seven-Up Bottlers v Commissioner of Taxation     57

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Environment Protection Authority v Sydney Water Corporation	[2023] NSWLEC 119	Land and Environment Court of New South Wales	Australia - New South Wales	3 Nov 2023	AustLII
William Robert Richmond v Regis Corporation Pty Ltd	[2023] WAMW 15		Australia - Western Australia	12 Jun 2023	AustLII		6
Save Sydney's Koalas (South West) Inc v Lendlease Communities (Figtree Hill) Pty Ltd (No 2)	[2021] NSWLEC 102	Land and Environment Court of New South Wales	Australia - New South Wales	24 Sep 2021	AustLII
Merrick & Denard (No 3)	[2021] FCCA 478	Federal Circuit Court of Australia	Australia	12 Mar 2021	AustLII
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII		6
Uber BV v Commissioner of Taxation	[2017] FCA 110; (2017) 247 FCR 462	Federal Court of Australia	Australia - Commonwealth	17 Feb 2017	AustLII		9
Aldinga Aviation Pty Ltd v Environment Protection Authority	[2015] SAERDC 45	Environment Resources and Development Court of South Australia	Australia - South Australia	19 Nov 2015	AustLII
Re 4 Yearly Review of Modern Awards – Annual Leave	[2015] FWCFB 3406; (2015) 250 IR 119	Fair Work Commission	Australia	11 Jun 2015	AustLII		40
BASF Australia Ltd and Chief Executive Officer of Customs	[2015] AATA 140	Administrative Appeals Tribunal	Australia	12 Mar 2015	AustLII		2
GSTR 2014/D2 - Goods and services tax: treatment of ATM service fees, credit card surcharges, and debit card surcharges	[2014] ATODGSTR GSTR2014/D2	Australian Taxation Office	Australia - Commonwealth	30 Jul 2014	AustLII
Haddara v R	[2014] VSCA 100; (2014) 43 VR 53; (2014) 241 A Crim R 93	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 May 2014	AustLII		54
GSTR 2014/2 - Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges	[2014] ATOGSTR GSTR2014/2	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Murdoch (A Pseudonym) v R	[2013] VSCA 272; (2013) 40 VR 451	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Sep 2013	AustLII		44
Semaan v R	[2013] VSCA 134; (2013) 230 A Crim R 568; (2013) 39 VR 503	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Jun 2013	AustLII		22
Cheng v Minister for Immigration and Citizenship	[2013] FCA 405; (2013) 213 FCR 362; (2013) 140 ALD 624	Federal Court of Australia	Australia - Commonwealth	6 May 2013	AustLII		8
Cheng v Minister for Immigration and Citizenship	[2012] FMCA 911; (2012) 271 FLR 322; (2012) 134 ALD 119	Federal Magistrates Court of Australia	Australia	16 Nov 2012	AustLII		7
Coinvest Ltd v Bestaff Australasia Pty Ltd	[2012] VCC 1474	County Court of Victoria	Australia - Victoria	31 Oct 2012	AustLII
Schweppes Australia Pty Ltd v United Voice – Victoria Branch	[2012] FWAFB 7858	Fair Work Australia	Australia	12 Sep 2012	AustLII		30
Re Baini and Commissioner of Taxation	[2012] AATA 440; (2012) 57 AAR 452	Administrative Appeals Tribunal	Australia	12 Jul 2012	AustLII		5
RACV Sales and Marketing Pty Ltd and Innovation Australia	[2012] AATA 386; (2012) 57 AAR 268; (2012) 129 ALD 32; [2012] ATC 10-254	Administrative Appeals Tribunal	Australia	26 Jun 2012	AustLII		9
Fair Work Ombudsman v Kingsford Carwash Pty Ltd	[2012] FMCA 464	Federal Magistrates Court of Australia	Australia	22 Jun 2012	AustLII		4
Forestry Tasmania v Ombudsman	[2010] TASSC 39	Supreme Court of Tasmania	Australia - Tasmania	27 Aug 2010	AustLII		2
Larrikin Music Publishing Pty Ltd v EMI Songs Australia Pty Ltd	[2010] FCA 29; (2010) 263 ALR 155; (2010) 83 IPR 582; [2010] AIPC 92-371; [2010] ATPR (Digest) 46-276	Federal Court of Australia	Australia - Commonwealth	4 Feb 2010	AustLII		12
Legal Practitioners Complaints Committee and Papamihail	[2009] WASAT 239	State Administrative Tribunal of Western Australia	Australia - Western Australia	3 Dec 2009	AustLII
Van der Feltz v City of Stirling	[2009] WASC 142; (2009) 167 LGERA 236	Supreme Court of Western Australia	Australia - Western Australia	22 May 2009	AustLII		13
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue	[2009] TASMC 12	Magistrates Court of Tasmania	Australia - Tasmania	15 Jan 2009	AustLII
Hydro Power Pty Ltd and The Renewable Energy Regulator	[2008] AATA 385	Administrative Appeals Tribunal	Australia	13 May 2008	AustLII		1
P & N Beverages Australia Pty Ltd v FCT	[2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 2007	AustLII		4
BHP Billiton Iron Ore Pty Ltd v National Competition Council	[2006] FCA 1764; [2007] ATPR 42-141	Federal Court of Australia	Australia - Commonwealth	18 Dec 2006	AustLII		12
Spicer Axle Structural Components Australia Pty Ltd and Secretary, Department of Industry, Tourism and Resources, Re (No 2)	[2006] AATA 1004; 94 ALD 634	Administrative Appeals Tribunal	Australia	24 Nov 2006	AustLII		5
VBN and Australian Prudential Regulation Authority	[2006] AATA 710; (2006) 92 ALD 259	Administrative Appeals Tribunal	Australia	25 Jul 2006	AustLII		20
Johansen v Art Gallery of NSW Trust	[2006] NSWSC 577	Supreme Court of New South Wales	Australia - New South Wales	14 Jun 2006	AustLII		6
Soufflet Beheer v AWB Ltd	[2006] FCA 51	Federal Court of Australia	Australia - Commonwealth	8 Feb 2006	AustLII		1
Pacific Hydro Ltd v Office of Renewable Energy Regulator	[2005] AATA 752; 87 ALD 580	Administrative Appeals Tribunal	Australia	8 Aug 2005	AustLII		1
R v Francis-Wright	[2005] VSCA 79; (2005) 11 VR 354; (2005) 153 A Crim R 299	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	13 Apr 2005	AustLII		7
Owners Corporation Strata Plan 69470 v Charbel CJ Pty Ltd	[2004] NSWSC 1286	Supreme Court of New South Wales	Australia - New South Wales	10 Mar 2005	AustLII		4
Re HJ Heinz Co Ltd and Chief Executive Officer of Customs	[2004] AATA 1063; 57 ATR 1109; 84 ALD 520	Administrative Appeals Tribunal	Australia	12 Oct 2004	AustLII		2
E G Allen v Kingborough Council	[2003] TASRMPAT 206	Resource Management and Planning Appeal Tribunal of Tasmania	Australia - Tasmania	25 Sep 2003	AustLII
Larrakia People v Northern Territory	[2003] FCA 1175	Federal Court of Australia	Australia - Commonwealth	17 Sep 2003	AustLII		4
Michael, Re; Ex parte Epic Energy (WA) Nominees Pty Ltd	[2002] WASCA 231; (2002) 25 WAR 511; [2002] ATPR 41-886	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Aug 2002	AustLII		61
EI Dupont de Nemours & Co v Imperial Chemical Industries plc	[2002] FCA 230; (2002) 54 IPR 304; [2002] AIPC 91-788	Federal Court of Australia	Australia - Commonwealth	12 Mar 2002	AustLII		42
Freight Rail Corporation v Chief Executive Officer of Customs	[2000] FCA 1796; 107 FCR 15; 32 AAR 335	Federal Court of Australia	Australia - Commonwealth	15 Dec 2000	AustLII		3
Idoport Pty Ltd v National Australia Bank Ltd	[2000] NSWSC 1077; (2000) 50 NSWLR 640	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2000	AustLII		28
Dyson v Pharmacy Board	[2000] NSWSC 981; (2000) 50 NSWLR 523	Supreme Court of New South Wales	Australia - New South Wales	24 Oct 2000	AustLII		10
Commissioner of Taxation v McDonald's Australia Ltd	[1999] FCA 1744	Federal Court of Australia	Australia - Commonwealth	17 Dec 1999	AustLII
CA Henschke & Co v Rosemount Estates Pty Ltd	[1999] FCA 1561; (1999) 47 IPR 63; [1999] AIPC 40,083	Federal Court of Australia	Australia - Commonwealth	11 Nov 1999	AustLII		60
Nolan v Repatriation Commission	[1999] FCA 1096; 90 FCR 560; 30 AAR 58; 58 ALD 275	Federal Court of Australia	Australia - Commonwealth	13 Aug 1999	AustLII		1
McDonald's Australia Ltd v Commissioner of Taxation	[1999] FCA 1045	Federal Court of Australia	Australia - Commonwealth	2 Aug 1999	AustLII
Randwick City Council v Minister for the Environment	[1998] FCA 1376; (1998) 54 ALD 682	Federal Court of Australia	Australia - Commonwealth	3 Nov 1998	AustLII		19
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
Commissioner of Taxation v Myer Stores Ltd	[1998] FCA 283	Federal Court of Australia	Australia - Commonwealth	31 Mar 1998	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
Telstra Corporation Ltd (ACN 051 775 556) v Optus Communications Pty Ltd (ACN 052 833 208) and Optus Networks Pty Ltd (ACN 008 570 330) and Optus Communications Pty Ltd (ACN 052 833 208) and Optus Networks Pty Ltd (ACN 008 570 330) v Telstra Corporations Ltd (ACN 051 775 556)	[1997] FCA 501	Federal Court of Australia	Australia - Commonwealth	11 Jun 1997	AustLII
Carlton and United Breweries Ltd and Chief Executive Officer of Customs	[1996] AATA 672	Administrative Appeals Tribunal	Australia	7 Jun 1996	AustLII
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 33)	[1996] FCA 1348	Federal Court of Australia	Australia - Commonwealth	26 Mar 1996	AustLII		1

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Uniform Evidence Law	[2005] ALRC 102	Australian Law Reform Commission	Australia	circa 2005	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Unreasonableness and Error of Law"	(2001) 24 University of New South Wales Law Journal 315	Aronson, Mark	Australia	circa 2001	AustLII		5

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Agfa-Gevaert Ltd v Collector of Customs	[1994] FCA 664; (1994) 124 ALR 645	Federal Court of Australia	Australia - Commonwealth	circa 1994	AustLII		34
FCT v Kentucky Fried Chicken Pty Ltd	91 FLR 242; (1988) 81 ALR 35; 19 ATR 1141; (1988) 12 NSWLR 643		Australia - New South Wales	circa 1988	Legal Online / Westlaw		32
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
General Accident Life Assurance Corporation Ltd & Sentry Life Assurance Ltd v Commissioner of Pay-Roll Tax (NSW)	(1982) 42 ALR 365; [1982] 2 NSWLR 52; (1982) 56 ALJR 775; (1982) 2 ANZ Insurance Cases 60-484; 13 ATR 372		Australia - New South Wales	circa 1982	LexisNexis AU		22
FCT v Hamersley Iron Pty Ltd	(1980) 48 FLR 134; (1980) 33 ALR 251; 11 ATR 302		Australia	circa 1980	Legal Online / Westlaw		28
Brisbane City Council v Attorney-General (Qld)	(1978) 19 ALR 681		Australia	circa 1978	LexisNexis AU		11
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII		91
Brutus v Cozens	[1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799	House of Lords	United Kingdom	19 Jul 1972	BAILII		344
North Australian Cement Ltd v FCT	[1969] HCA 33; (1969) 119 CLR 353; (1969) 1 ATR 225; 43 ALJR 303	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		29
Waratah Gypsum Pty Ltd v FCT	[1965] HCA 9; (1965) 112 CLR 152; [1966] ALR 19; 13 ATD 482; 38 ALJR 430	High Court of Australia	Australia - Commonwealth	5 Mar 1965	AustLII		18
Scott v Moses	(1957) 75 WN (NSW) 101		Australia - New South Wales	circa 1957			15
Bendixen v Coleman	[1943] HCA 40; (1943) 68 CLR 401; [1944] ALR 42	High Court of Australia	Australia - Commonwealth	20 Dec 1943	AustLII		30
Australian Gaslight Co v The Valuer-General	(1940) 40 SR (NSW) 126	Supreme Court of New South Wales	Australia - New South Wales	circa 1940			468
Herbert Adams Pty Ltd v FCT	[1932] HCA 27; (1932) 47 CLR 222; 2 ATD 31	High Court of Australia	Australia - Commonwealth	4 Aug 1932	AustLII		89
Marquis Camden v Commissioners of Inland Revenue	[1913] UKLawRpKQB 240; [1914] 1 KB 641		United Kingdom	20 Dec 1913	CommonLII		33
Chandler & Co v Collector of Customs	[1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617	High Court of Australia	Australia - Commonwealth	27 Sep 1907	AustLII		77