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FTR 2012/D2 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006   flag 

[2012] ATODFTR FTR2012/D2
Australian Taxation Office
Australia - Commonwealth
27th June, 2012

Legislation Cited

Legislation Name Provision
Diesel Fuel Taxes Legislation Amendment Bill 1982 (Cth)
Fuel Tax (Consequential and Transitional Provisions) Bill 2006 (Cth)
Fuel Tax Bill 2006 (Cth)
Acts Interpretation Act 1901 (Cth) s21
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s4.1, s7.5, s19.5
Customs Act 1901 (Cth)
Customs Tariff Act 1995 (Cth) s9
Excise Act 1901 (Cth) s75
Excise Tariff Act 1921 (Cth)
Fuel Tax Act 2006 (Cth) s4.1
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (Cth)
Income Tax Assessment Act 1936 (Cth) s82KZMG
Income Tax Assessment Act 1997 (Cth)
Acts Interpretation Amendment Act 2011 (Cth) s2
Diesel Fuel Taxes Legislation Amendment Act 1982 (Cth)
Energy Grants (Credits Scheme) Act 2003 (Cth)
Roads Act 1993 (NSW) s7, s12, s13
Forestry Act 1916 (NSW)
Transport Infrastructure Act 1994 (Qld)
Local Government Act 1999 (SA) s208
Real Property Act 1886 (SA)
Roads and Jetties Act 1935 (Tas) s7
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
[2012] FTR 2012/D2 [2012] FTR 2012/D2 Canada circa 2012 flag 1
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 717
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
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
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1961
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
[1993] Aar 557 [1993] AAR 557 Australia circa 1993 Legal Online / Westlaw flag 1
TJ Depiazzi & Sons and Collector of Customs, Re (1993) 17 AAR 557 Australia circa 1993 Legal Online / Westlaw flag 2
State Rail Authority of New South Wales v Collector of Customs [1991] FCA 610; (1991) 33 FCR 211; 14 AAR 307 Federal Court of Australia Australia - Commonwealth 9 Dec 1991 AustLII flag 39
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
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
Brymay Forests Pty Ltd and Collector of Customs (Vic), Re (1985) 9 ALN N177 Australia circa 1985 flag 7
Australian National Railways Commission v Collector of Customs SA [1985] FCR 264 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 5
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 162
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2085
Cooper Brooks (Wollongong) Pty Ltd v FCT (1981) 147 CLR V297 Australia - Commonwealth circa 1981 Legal Online / Westlaw flag 1
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
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
Cowell v Rosehill Racecourse Co Ltd (1937) 56 CLR 605; [1937] ALR 273 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 157
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) 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
363-364 WN (NSW) 107 363-364 WN (NSW) 107 Australia - New South Wales circa 2001 flag 1
871 ALR 294 871 ALR 294 Australia circa 2001 LexisNexis AU flag 2

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