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Re Elf Farm Supplies Pty Ltd and Chief Executive Officer of Customs 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
PGBR 2004/D3 - Energy grants: off-road credits for agriculture	[2004] ATODPGBR PGBR2004/D3	Australian Taxation Office	Australia - Commonwealth	24 Nov 2004	AustLII

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 †
Australian Native Landscapes Pty Ltd v Collector of Customs	(1997) 24 AAR 353; (1997) 44 ALD 531		Australia	circa 1997	Legal Online / Westlaw		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		15
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 Australian Native Landscapes Pty Ltd and Chief Executive Officer, Australian Customs Service	22 AAR 188		Australia		Legal Online / Westlaw		1
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
PGBR 2004/D3 - Energy grants: off-road credits for agriculture	[2004] ATODPGBR PGBR2004/D3	Australian Taxation Office	Australia - Commonwealth	24 Nov 2004	AustLII

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