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Hitachi Construction Machinery (Australia) Pty Ltd v Coal Mining Industry (Long Service Leave Funding) Corporation   flag 

[2024] FCAFC 166
Federal Court of Australia
Australia - Commonwealth
16th December, 2024

Legislation Cited

Legislation Name Provision
Constitution
Coal Mining Industry (Long Service Leave Funding) Bill 1992 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA
Banking Act 1959 (Cth)
Coal Mining Industry (Long Service Leave) Administration Act 1992 (Cth) s4, s39A, s39AA, s39AC, s39B, s39CA, s39CB, s39CC, s39DA, s39DB, s39E, s39EA, s39EB, s40, s44, s49A
Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (Cth) s4, s5
Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 (Cth) s4, s5, s6, s7, s9, s10, s11, s13A
Fair Work Act 2009 (Cth) s11, s12, s15, s113
Judiciary Act 1903 (Cth) s39, s64, s78B, s79
Regulatory Powers (Standard Provisions) Act 2014 (Cth) s82
Federal Court Rules 2011 (Cth) s39.32
Coal Mining Industry (Long Service Leave Funding) Amendment Act 2009 (Cth)
Coal Mining Industry (Long Service Leave) Legislation Amendment Act 2011 (Cth)
Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 2018 (Cth)
Limitation Act 1969 (NSW) s2, s7, s10, s11, s14, s18, s19, s26, s64

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Orica Australia Pty Ltd v Coal Mining Industry (Long Service Leave Funding) Corporation [2023] FCA 1515 Federal Court of Australia Australia - Commonwealth 5 Dec 2023 AustLII flag 4
Coal Mining Industry (Long Service Leave Funding) Corporation v Hitachi Construction Machinery (Australia) Pty Ltd (Penalty) [2023] FCA 1187 Federal Court of Australia Australia - Commonwealth 6 Oct 2023 AustLII flag 1
Coal Mining Industry (Long Service Leave Funding) Corporation v Hitachi Construction Machinery (Australia) Pty Ltd [2023] FCA 68 Federal Court of Australia Australia - Commonwealth 8 Feb 2023 AustLII flag 5
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 359
ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; (2022) 275 CLR 254; (2022) 398 ALR 603; (2022) 96 ALJR 144; (2022) 312 IR 74 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 236
Bis Industries Ltd v Construction, Forestry, Maritime, Mining and Energy Union [2021] FCA 1374 Federal Court of Australia Australia - Commonwealth 8 Nov 2021 AustLII flag 11
WorkPac v Rossato (2021) 271 CLR 456 Australia - Commonwealth circa 2021 Legal Online / Westlaw flag 37
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1336
Rizeq v Western Australia [2017] HCA 23; (2017) 262 CLR 1; (2017) 344 ALR 421; (2017) 91 ALJR 707; 57 Fam LR 294 High Court of Australia Australia - Commonwealth 21 Jun 2017 AustLII flag 216
Commonwealth Bank of Australia v Barker [2014] HCA 32; (2014) 253 CLR 169; (2014) 312 ALR 356; (2014) 88 ALJR 814; (2014) 244 IR 425; (2014) 66 AILR 102-240 High Court of Australia Australia - Commonwealth 10 Sep 2014 AustLII flag 339
"The Commonwealth ’ s taxing power and its limits - Are we there yet?" (2013) 36 Melbourne University Law Review 1037 Melbourne University Law Review Australia circa 2013 HeinOnline / LexisNexis flag 5
Fair Work Ombudsman v Toyota Material Handling (NSW) Pty Ltd [2012] FCAFC 193; (2012) 209 FCR 428; (2012) 295 ALR 129; (2012) 229 IR 208 Federal Court of Australia Australia - Commonwealth 21 Dec 2012 AustLII flag 10
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 796
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1081
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35; (2011) 244 CLR 97; (2011) 281 ALR 205; (2011) 80 ATR 1; (2011) 85 ALJR 1115; [2011] ATC 20-282 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 59
Luton v Lessels [2002] HCA 13; (2002) 210 CLR 333; (2002) 187 ALR 529; [2002] FLC 98-015; (2002) 76 ALJR 635; (2002) 23 Leg Rep 2; 28 Fam LR 398; 49 ATR 471 High Court of Australia Australia - Commonwealth 11 Apr 2002 AustLII flag 138
Australian Securities and Investments Commission v Edensor Nominees Pty Ltd (2001) 204 CLR 559 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 310
Bass v Permanent Trustee Co Ltd [1999] HCA 9; (1999) 198 CLR 334; 161 ALR 399; (1999) 73 ALJR 522; [1999] ATPR 41-682 High Court of Australia Australia - Commonwealth 24 Mar 1999 AustLII flag 890
Coal Mining Industry (Long Service Leave Funding) Corporation v Commissioner of Taxation [1999] FCA 249; 85 FCR 416; 41 ATR 388 Federal Court of Australia Australia - Commonwealth 19 Mar 1999 AustLII flag 3
Northern Territory v GPAO (1999) 196 CLR 553 Australia - Commonwealth circa 1999 Legal Online / Westlaw flag 234
Kruger v Commonwealth [1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 31 Jul 1997 AustLII flag 700
Federated Engine Drivers & Firemen's Association of Australasia and Roche Bros (Queensland) Pty Ltd [1990] ACIndT 4388 Australia 25 Jul 1990 AustLII flag 2
Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; (1988) 165 CLR 55 High Court of Australia Australia - Commonwealth 9 Jun 1988 AustLII flag 92
Dao v Australian Postal Commission [1987] HCA 13; (1987) 162 CLR 317; (1987) 70 ALR 449; (1987) 61 ALJR 229; [1987] EOC 92-193 High Court of Australia Australia - Commonwealth 14 Apr 1987 AustLII flag 79
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
Maguire v Simpson [1977] HCA 63; (1977) 139 CLR 362; 18 ALR 469; 52 ALJR 125 High Court of Australia Australia - Commonwealth 5 Dec 1977 AustLII flag 158
John Robertson & Co Ltd v Ferguson Transformers Pty Ltd [1973] HCA 21; (1973) 129 CLR 65 High Court of Australia Australia - Commonwealth 7 Aug 1973 AustLII flag 134
R v Central Reference Board; Ex parte Thiess (Repairs) Pty Ltd [1948] HCA 9; (1948) 77 CLR 123 High Court of Australia Australia - Commonwealth 16 Aug 1948 AustLII flag 92
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 219

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