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Pepsi Seven-Up Bottlers v Commissioner of Taxation   flag  58

[1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445
Federal Court of Australia
Australia - Commonwealth
10th November, 1995

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
William Robert Richmond v Regis Corporation Pty Ltd [2023] WAMW 15 Australia - Western Australia 12 Jun 2023 AustLII flag 6
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 flag
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 flag
Merrick & Denard (No 3) [2021] FCCA 478 Federal Circuit Court of Australia Australia 12 Mar 2021 AustLII flag
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
Uber BV v Commissioner of Taxation [2017] FCA 110; (2017) 247 FCR 462 Federal Court of Australia Australia - Commonwealth 17 Feb 2017 AustLII flag 8
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 flag
Re 4 Yearly Review of Modern Awards – Annual Leave [2015] FWCFB 3406; (2015) 250 IR 119 Fair Work Commission Australia 11 Jun 2015 AustLII flag 40
BASF Australia Ltd and Chief Executive Officer of Customs [2015] AATA 140 Administrative Appeals Tribunal Australia 12 Mar 2015 AustLII flag 2
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 flag 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 flag
GSTR 2014/2 - Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges [2014] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 flag
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 flag 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 flag 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 flag 8
Coinvest Ltd v Bestaff Australasia Pty Ltd [2012] VCC 1474 County Court of Victoria Australia - Victoria 31 Oct 2012 AustLII flag
Schweppes Australia Pty Ltd v United Voice – Victoria Branch [2012] FWAFB 7858 Fair Work Australia Australia 12 Sep 2012 AustLII flag 30
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 flag 7
Fair Work Ombudsman v Kingsford Carwash Pty Ltd [2012] FMCA 464 Federal Magistrates Court of Australia Australia 22 Jun 2012 AustLII flag 4
Re Baini and Commissioner of Taxation [2012] AATA 440; (2012) 57 AAR 452 Administrative Appeals Tribunal Australia 12 Jul 2012 AustLII flag 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 flag 9
Forestry Tasmania v Ombudsman [2010] TASSC 39 Supreme Court of Tasmania Australia - Tasmania 27 Aug 2010 AustLII flag 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 flag 12
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 flag 13
Legal Practitioners Complaints Committee and Papamihail [2009] WASAT 239 State Administrative Tribunal of Western Australia Australia - Western Australia 3 Dec 2009 AustLII flag
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue [2009] TASMC 12 Magistrates Court of Tasmania Australia - Tasmania 15 Jan 2009 AustLII flag
Hydro Power Pty Ltd and The Renewable Energy Regulator [2008] AATA 385 Administrative Appeals Tribunal Australia 13 May 2008 AustLII flag 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 flag 5
Johansen v Art Gallery of NSW Trust [2006] NSWSC 577 Supreme Court of New South Wales Australia - New South Wales 14 Jun 2006 AustLII flag 6
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 flag 12
Soufflet Beheer v AWB Ltd [2006] FCA 51 Federal Court of Australia Australia - Commonwealth 8 Feb 2006 AustLII flag 1
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 flag 5
VBN and Australian Prudential Regulation Authority [2006] AATA 710; (2006) 92 ALD 259 Administrative Appeals Tribunal Australia 25 Jul 2006 AustLII flag 20
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 flag 7
Pacific Hydro Ltd v Office of Renewable Energy Regulator [2005] AATA 752; 87 ALD 580 Administrative Appeals Tribunal Australia 8 Aug 2005 AustLII flag 1
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 flag 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 flag 2
E G Allen v Kingborough Council [2003] TASRMPAT 206 Resource Management and Planning Appeal Tribunal of Tasmania Australia - Tasmania 25 Sep 2003 AustLII flag
Larrakia People v Northern Territory [2003] FCA 1175 Federal Court of Australia Australia - Commonwealth 17 Sep 2003 AustLII flag 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 flag 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 flag 42
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 flag 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 flag 10
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 flag 3
Commissioner of Taxation v McDonald's Australia Ltd [1999] FCA 1744 Federal Court of Australia Australia - Commonwealth 17 Dec 1999 AustLII flag
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 flag 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 flag 1
McDonald's Australia Ltd v Commissioner of Taxation [1999] FCA 1045 Federal Court of Australia Australia - Commonwealth 2 Aug 1999 AustLII flag
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 flag 19
Commissioner of Taxation v Myer Stores Ltd [1998] FCA 283 Federal Court of Australia Australia - Commonwealth 31 Mar 1998 AustLII flag
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 flag
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 flag
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 flag
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 flag 1
Carlton and United Breweries Ltd and Chief Executive Officer of Customs [1996] AATA 672 Administrative Appeals Tribunal Australia 7 Jun 1996 AustLII flag

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 flag

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 flag 5

Legislation Cited

Legislation Name Provision
Evidence Act 1995 (Cth) s76, s77, s79, s80
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)

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 flag 34
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
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 flag 22
FCT v Hamersley Iron Pty Ltd (1980) 48 FLR 134; (1980) 33 ALR 251; 11 ATR 302 Australia circa 1980 Legal Online / Westlaw flag 28
Brisbane City Council v Attorney-General (Qld) (1978) 19 ALR 681 Australia circa 1978 LexisNexis AU flag 11
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 flag 343
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 flag 91
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 flag 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 flag 18
Scott v Moses (1957) 75 WN (NSW) 101 Australia - New South Wales circa 1957 flag 15
Bendixen v Coleman [1943] HCA 40; (1943) 68 CLR 401; [1944] ALR 42 High Court of Australia Australia - Commonwealth 20 Dec 1943 AustLII flag 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 flag 467
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 flag 89
Marquis Camden v Commissioners of Inland Revenue [1913] UKLawRpKQB 240; [1914] 1 KB 641 United Kingdom 20 Dec 1913 CommonLII flag 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 flag 77
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 flag 32

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