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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    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2012] FTR 2012/D1	[2012] FTR 2012/D1		Canada	circa 2012			1
Re Day and Deputy Commissioner of Taxation	[2004] AATA 1305; 58 ATR 1189; (2004) 86 ALD 224	Administrative Appeals Tribunal	Australia	7 Dec 2004	AustLII		2
Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs	[2002] AATA 705; (2002) 69 ALD 453; 50 ATR 1156	Administrative Appeals Tribunal	Australia	19 Aug 2002	AustLII		7
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		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		713
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		118
Re Elf Farm Supplies Pty Ltd and Chief Executive Officer of Customs	[1998] AATA 929; (1998) 28 AAR 485	Administrative Appeals Tribunal	Australia	4 Dec 1998	AustLII		2
QT97/312-313 and Commissioner of Taxation	[1998] AATA 874; (1998) 40 ATR 1166	Administrative Appeals Tribunal	Australia	6 Nov 1998	AustLII		2
Raymond Cedric and Brian Richard Wallace and CEO of Customs	[1998] AATA 633	Administrative Appeals Tribunal	Australia	25 Jun 1998	AustLII		2
Esso Australia Ltd v Chief Executive Officer of Customs	[1998] AATA 366	Administrative Appeals Tribunal	Australia	22 May 1998	AustLII		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		12
Re Wallace and Chief Executive Officer of Customs	(1998) 27 AAR 430		Australia	circa 1998	Legal Online / Westlaw		2
Re Vicmint Partners Pty Ltd and Chief Executive Officer of Customs	[1997] ALD 475		Australia	circa 1997	LexisNexis AU		3
Re Vicmint Partners Pty Ltd and Chief Executive Officer of Customs	(1997) 48 ALD 475		Australia	circa 1997	LexisNexis AU		4
Re McDermott Industries and Chief Executive Officer of Customs	[1997] ALD 134		Australia	circa 1997	LexisNexis AU		1
Re LM & TMR Quinlivan and the Quinlivan Family Trust and the Chief Executive Officer of Customs Case	[1997] AATA 11810; (1997) 25 AAR 142	Administrative Appeals Tribunal	Australia	circa 1997	AustLII		2
Australian Native Landscapes Pty Ltd v Collector of Customs	(1997) 24 AAR 353; (1997) 44 ALD 531		Australia	circa 1997	Legal Online / Westlaw		15
Australian Native Landscapes Pty Ltd v Collector of Customs	(1997) 81 FCA 1997; (1997) 24 AAR 353; (1997) 44 ALD 531	Federal Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1
McDermott Industries (Aust) Pty Ltd and Chief Executive Officer of Customs, Re	(1997) 47 ALD 134		Australia	circa 1997	LexisNexis AU		4
Proserpine Co-operative Sugar Milling Association v FCT	(1996) 34 ATR 129		Australia	circa 1996	Legal Online / Westlaw		4
Re City of Nunawading and Collector of Customs	[1994] AATA 289; (1994) 36 ALD 628	Administrative Appeals Tribunal	Australia	29 Sep 1994	AustLII		11
Collector of Customs v Rottnest Island Authority	[1994] FCA 876; (1994) 48 FCR 177; (1994) 119 ALR 406; 119 AAR 70; 32 ALD 1	Federal Court of Australia	Australia - Commonwealth	17 Jan 1994	AustLII		12
[1994] Aata 9692	[1994] AATA 9692	Administrative Appeals Tribunal	Australia	circa 1994	AustLII		2
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		1263
Collector of Customs (Tas) v Davis	[1989] FCA 308; (1989) 23 FCR 378; (1989) 10 AAR 439	Federal Court of Australia	Australia - Commonwealth	10 Aug 1989	AustLII		21
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		85
Whitsbury Farm & Stud Ltd v Hemens	[1988] AC 601; [1987] 1 All ER 430; [1987] 2 WLR 652		United Kingdom	circa 1988	LexisNexis / Westlaw		6
Re BHP Petroleum and Collector of Customs	[1987] AATA 13; 6 AAR 245; (1987) 11 ALD 413	Administrative Appeals Tribunal	Australia	21 Jan 1987	AustLII		13
Lincoln Hunt Australia Pty Ltd v Willesee	(1986) 4 NSWLR 457		Australia - New South Wales	circa 1986	LexisNexis AU		47
LGRA286 Lincoln Hunt Australia Pty Ltd v Willesee	(1986) 4 NSWLR 457-NSWSC-13/02/1986		Australia - New South Wales	circa 1986	LexisNexis AU		1
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		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		111
Re Central Norseman Gold Corporation Ltd and Collector of Customs, Western Australia AAT No W84/118	(1985) 8 ALN N288		Australia	circa 1985			5
Australian National Railways Commission v Collector of Customs SA	[1985] FCR 264; (1985) 69 ALR 367	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw		5
FCT v BHP Minerals Ltd	[1983] FCA 142; 68 FLR 132; (1983) 51 ALR 166; 14 ATR 389	Federal Court of Australia	Australia - Commonwealth	14 Jul 1983	AustLII		18
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		160
FCT v Hamersley Iron Pty Ltd	(1980) 48 FLR 134; (1980) 33 ALR 251; 11 ATR 302		Australia	circa 1980	Legal Online / Westlaw		28
Cohns Industries Pty Ltd v Deputy FCT (Cth)	(1979) 37 FLR 508; (1979) 24 ALR 658; 9 ATR 759		Australia	circa 1979	Legal Online / Westlaw		43
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		7
YZ Finance Co Pty Ltd v Cummings	[1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		173
Cuisenaire v Reed	[1963] VicRp 96; [1963] VR 719; (1962) 5 FLR 180; (1962) 1B IPR 235		Australia - Victoria	7 Aug 1962	AustLII		37
Belmont Farm v Minister of Housing and Local Government	(1962) 13 P & CR 417		United Kingdom	circa 1962			12
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		95
Randwick Municipal Council v Rutledge	[1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127	High Court of Australia	Australia - Commonwealth	30 Nov 1959	AustLII		204
In Estate of Nicholas	[1955] VicLawRp 28; [1955] VLR 291; [1955] ALR 817		Australia - Victoria	17 May 1955	AustLII		12
Lippett v Robertson	[1953] SASR 13	Supreme Court of South Australia	Australia - South Australia	circa 1953	Legal Online / Westlaw		6
Proprietary Articles Trade Association of South Australia Inc, In re	[1949] SAStRp 5; [1949] SASR 88; [1949] ALR 529	Supreme Court of South Australia	Australia - South Australia	24 Mar 1949	AustLII		10
Sisters of Mercy Property Association v Newtown and Chilwell	[1944] HCA 30; (1944) 69 CLR 369	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		9
Cowell v Rosehill Racecourse Co Ltd	(1937) 56 CLR 605; (1937) 11 ALJR 32-HCA		Australia - Commonwealth	circa 1937	Legal Online / Westlaw		157
[1937] ALR 273	[1937] ALR 273		Australia	circa 1937	LexisNexis AU		5
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		8
Vickery v Municipality of Strathfield	(1911) 11 SR (NSW) 354; (1911) 28 WN (NSW) 107-NSWSC-31/08/1911	Supreme Court of New South Wales	Australia - New South Wales	circa 1911			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		27
172-174 Atr 389	172-174 ATR 389		Australia	circa 2001	Legal Online / Westlaw		2
871 ALR 294	871 ALR 294		Australia	circa 2001	LexisNexis AU		2
364 WN (NSW) 107	364 WN (NSW) 107		Australia - New South Wales	circa 2001			2
174 Lgra 340	174 LGRA 340		Australia	circa 2001			1
29 Aar 430	29 AAR 430		Australia	circa 2001	Legal Online / Westlaw		2