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PGBR 2004/D2 - Energy Grants: off-road credits for forestry   flag 

[2004] ATODPGBR PGBR2004/D2
Australian Taxation Office
Australia - Commonwealth
26th May, 2004

Legislation Cited

Legislation Name Provision
Diesel Fuel Taxes Legislation Amendment Bill 1982 (Cth)
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
Environment Protection and Biodiversity Conservation Act 1999 (Cth) s22, s34, s35, s53
Income Tax Assessment Act 1936 (Cth) s82KZMG
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Diesel Fuel Taxes Legislation Amendment Act 1982 (Cth)
Energy Grants (Credits) Scheme Act 2003 (Cth)
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 (Cth)
Motor Vehicle Standards Act 1989 (Cth) s7
Energy Grants (Credits) Scheme Regulations 2003 (Cth)
Interstate Road Transport Regulations 1986 (Cth)
Roads Act 1993 (NSW) s13
Forestry Act 1916 (NSW)
Transport Infrastructure Act 1994 (Qld) s23
Local Government Act 1999 (SA) s208
Real Property Act 1886 (SA)
Forests Act 1958 (Vic) s20
Transport Act 1983 (Vic)
Forest Products Act 2000 (WA)
Main Roads Act 1930 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Re Wandoo Alliance Pty Ltd and Chief Executive Officer of Customs [2001] AATA 801; (2001) 34 AAR 98 Administrative Appeals Tribunal Australia 20 Sep 2001 AustLII flag 8
Brodie v Singleton Shire Council; Ghantous v Hawkesbury Shire Council [2001] HCA 29; (2001) 206 CLR 512; (2001) 180 ALR 145; (2001) 75 ALJR 992; (2001) 114 LGERA 235; [2001] Aust Torts Reports 81-607; (2001) 33 MVR 289; (2001) 22 Leg Rep 13 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 715
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 flag 11
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
[2001] Atr 248 [2001] ATR 248 Australia circa 2001 Legal Online / Westlaw flag 1
Re Wandoo Alliance Pty Ltd v CEO of Customs (2001) 801 AAR 98 Australia circa 2001 Legal Online / Westlaw flag 1
[1998] FCR 482 [1998] FCR 482; [1998] ALR 241 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 1
Chief Executive Officer of Customs v WMC Resources Ltd (1998) 87 FCR 482; (1998) 158 ALR 241 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 12
Commissioner of Taxation v Chubb Australia Ltd [1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285 Federal Court of Australia Australia - Commonwealth 24 Mar 1995 AustLII flag 56
Re City of Nunawading and Collector of Customs [1994] AATA 289; (1994) 36 ALD 628 Administrative Appeals Tribunal Australia 29 Sep 1994 AustLII flag 11
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 flag 83
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1272
TJ Depiazzi & Sons and Collector of Customs, Re (1993) 17 AAR 557 Australia circa 1993 Legal Online / Westlaw flag 2
Abbott Point Bulk Coal Pty Ltd v Collector of Customs [1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365 Federal Court of Australia Australia - Commonwealth 1 May 1992 AustLII flag 46
F24 Abbott Point Bulk Coal Pty Ltd v Collector of Customs [1992] FCR 371; (1992) 15 AAR 365 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 1
O R Cormack Pty Ltd v FCT (1992) 23 ATR 151 Australia circa 1992 Legal Online / Westlaw flag 8
Attorney-General (NT) v Minister for Aboriginal Affairs [1989] FCA 202; (1989) 23 FCR 536 Federal Court of Australia Australia - Commonwealth 6 Jun 1989 AustLII flag 85
Re Tas Island Shipping Pty Ltd and Collector of Customs (1989) 11 AAR 121 Australia circa 1989 Legal Online / Westlaw flag 9
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 flag 42
Kentucky Fried Chicken Pty Ltd v Commissioner of Taxation (Cth) (1986) 17 ATR 1039 Australia circa 1986 Legal Online / Westlaw flag 3
Lincoln Hunt Australia Pty Ltd v Willesee (1986) 4 NSWLR 457 Australia - New South Wales circa 1986 LexisNexis AU flag 48
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 v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87
(1985) 1985 Aln N177 (1985) 1985 ALN N177 Australia circa 1985 flag 1
Brymay Forests Pty Ltd and Collector of Customs (Vic), Re (1985) 9 ALN N177 Australia circa 1985 flag 7
[1985] FLR 474 [1985] FLR 474 Australia circa 1985 Legal Online / Westlaw flag 1
Re Central Norseman Gold Corporation Ltd and Collector of Customs, Western Australia AAT No W84/118 (1985) 8 ALN N288 Australia circa 1985 flag 5
Taxation, Commissioner of (Cth) v Sherwood Overseas Pty Ltd (1985) 75 FLR 474; 16 ATR 473 Australia circa 1985 Legal Online / Westlaw flag 19
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
Re Wesfi Pty Ltd and Collector of Customs WA No W84/46, December [1984] ALN N8 Australia circa 1984 flag 1
Wesfi Pty Ltd and Collector of Customs (WA), Re (1984) 7 ALN N8 Australia circa 1984 flag 3
Barker v R [1983] HCA 18; (1983) 153 CLR 338; (1983) 47 ALR 1; (1983) 57 ALJR 426 High Court of Australia Australia - Commonwealth 7 Jun 1983 AustLII flag 161
Public Service Association of NSW v Industrial Commission of NSW (1985) 1 NSWLR 627; (1985) 11 IR 420 Australia - New South Wales 21 Jan 1977 PacLII flag 57
Kiosses v City of Henley & Grange (1971) 6 SASR 186; (1971) 33 LGRA 286 Supreme Court of South Australia Australia - South Australia circa 1971 Legal Online / Westlaw flag 7
Permanent Trustee Co of New South Wales Ltd v Campbelltown Municipal Council [1960] HCA 62; (1960) 105 CLR 401; [1961] ALR 164; (1960) 34 ALJR 255; (1960) 6 LGRA 340 High Court of Australia Australia - Commonwealth 19 Aug 1960 AustLII flag 96
Deputy Commissioner of Taxation (NSW) v Newbound & Co Pty Ltd (1952) 10 ATD 59; (1952) 26 ALJR 386 Australia circa 1952 flag 7
E T Fisher and Co Pty Ltd v English, Scottish and Australian Bank Ltd [1940] ArgusLawRp 82; (1941) 47 ALR 1 Argus Law Reports Australia 12 Dec 1940 AustLII flag 6
Cowell v Rosehill Racecourse Co Ltd (1937) 56 CLR 605; [1937] ALR 273; [1937] ALJR 32 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 157
Cowell v Rosehill Racecourse Co Ltd (1937) 11 ALJR 32; [1937] ALR 273; (1937) 56 CLR 605 Australia - Commonwealth circa 1937 LexisNexis AU flag 2
Attorney-General; Ex rel Australian Mutual Provident Society v Adelaide City Corporation [1931] SAStRp 13; [1931] SASR 217 Supreme Court of South Australia Australia - South Australia 9 Apr 1931 AustLII flag 8
Vickery v Municipality of Strathfield (1911) 28 WN (NSW) 107; (1911-1913) 1 LGR (NSW) 19; (1911) 11 SR (NSW) 354 Supreme Court of New South Wales Australia - New South Wales 31 Aug 1911 AustLII flag 2
Vickery v Municipality of Strathfield (1911) 11 SR (NSW) 354; (1911) 28 WN (NSW) 107 Supreme Court of New South Wales Australia - New South Wales circa 1911 flag 27
President of the Shire of Narracan v Leviston [1906] HCA 34; (1906) 3 CLR 846; (1906) 12 ALR 294 High Court of Australia Australia - Commonwealth 5 Jun 1906 AustLII flag 27
President of the Shire of Narracan v Leviston CLR 846 ALR 294 Australia circa 2001 LexisNexis AU flag 1
Commissioner of Taxation v Chubb Australia Ltd ALR 489 FCR 557 Federal Court of Australia Australia circa 2001 Legal Online / Westlaw flag 1
Deputy Commissioner of Taxation v Stewart CLR 385 ALR 253 Australia circa 2001 LexisNexis AU flag 1
115 ALR 1 115 ALR 1 Australia circa 2001 LexisNexis AU flag 83

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