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Re Elf Farm Supplies Pty Ltd and Chief Executive Officer of Customs   flag  2

[1998] AATA 929; (1998) 28 AAR 485
Administrative Appeals Tribunal
Australia
4th December, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 [2012] ATODFTR FTR2012/D1 Australian Taxation Office Australia - Commonwealth 27 Jun 2012 AustLII flag
PGBR 2004/D3 - Energy grants: off-road credits for agriculture [2004] ATODPGBR PGBR2004/D3 Australian Taxation Office Australia - Commonwealth 24 Nov 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
Act (Cth) s164
Customs and Excise Legislation Amendment Act 1995 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Australian Native Landscapes Pty Ltd v Collector of Customs (1997) 24 AAR 353; (1997) 44 ALD 531 Australia circa 1997 Legal Online / Westlaw flag 15
Giorgi & Romeo v R (1982) 31 SASR 299; (1982) 7 A Crim R 305 Supreme Court of South Australia Australia - South Australia circa 1982 Legal Online / Westlaw flag 15
D & R Henderson (MFG) Pty Ltd v Collector of Customs for New South Wales (1974) 48 ALJR 132 Australia circa 1974 flag 91
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
Re Australian Native Landscapes Pty Ltd and Chief Executive Officer, Australian Customs Service 22 AAR 188 Australia Legal Online / Westlaw flag 1

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