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Commissioner of Taxation v Softex Industries Pty Ltd   flag  6

[2001] FCA 397; (2001) 107 FCR 111; (2001) 191 ALR 724; (2001) 46 ATR 512
Federal Court of Australia
Australia - Commonwealth
11th April, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sand Volley Australia Pty Ltd v Director of Liquor Licensing [2019] WASC 209 Supreme Court of Western Australia Australia - Western Australia 19 Jun 2019 AustLII flag 2
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
FTR 2007/D1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATODFTR FTR2007/D1 Australian Taxation Office Australia - Commonwealth 11 Apr 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR FTR2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Samba v Commissioner of Taxation [2005] FCA 798 Federal Court of Australia Australia - Commonwealth 22 Jun 2005 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Sales Tax Assessment Act 1992 (Cth) s5, s11, s16, s52
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Glennan [1999] FCA 297; (1999) 90 FCR 538; 99 ATC 4,467; 41 ATR 413 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 62
Sharp Corporation of Australia Pty Ltd v Collector of Customs [1995] FCA 707; (1995) 59 FCR 6; 22 AAR 35 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 94
Tefonu Pty Ltd v Insurance and Superannuation Commissioner [1993] FCA 412; (1993) 44 FCR 361; (1993) 30 ALD 455; (1993) 18 AAR 236; 26 ATR 393 Federal Court of Australia Australia - Commonwealth 27 Aug 1993 AustLII flag 103
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18
WEA Records Pty Ltd v FCT [1990] FCA 323; (1990) 96 ALR 365; (1990) 21 ATR 799 Federal Court of Australia Australia - Commonwealth 29 Aug 1990 AustLII flag 11
Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3516
(1985) 6 FCR 155 (1985) 6 FCR 155 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 6810
FCT v Jax Tyres Pty Ltd (1984) 5 FCR 257; (1984) 58 ALR 138; (1984) 16 ATR 97 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
Kuswardana v Minister for Immigration and Ethnic Affairs [1981] FCA 66; (1981) 54 FLR 334; (1981) 35 ALR 186 Federal Court of Australia Australia - Commonwealth 1 Jun 1981 AustLII flag 178
Cohns Industries Pty Ltd v Deputy FCT (Cth) (1979) 37 FLR 508; (1979) 24 ALR 658; 9 ATR 759 Australia circa 1979 Legal Online / Westlaw flag 43
MP Metals Pty Ltd v FCT [1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538 High Court of Australia Australia - Commonwealth 12 Jan 1968 AustLII flag 50
Minister of Labour v Wandex Plastics Ltd (1968) 4 KIR 256 United Kingdom circa 1968 flag 1
Carfax Waste Paper Co Ltd v Minister of Labour [1968] 1 WLR 1166 United Kingdom circa 1968 LexisNexis / Westlaw flag 2
Hudson's Bay Co v Thompson [1960] AC 926 United Kingdom circa 1960 LexisNexis / Westlaw flag 5
FCT v Jack Zinader Pty Ltd [1949] HCA 42; (1949) 78 CLR 336; [1949] ALR 912; (1949) 9 ATD 46 High Court of Australia Australia - Commonwealth 27 Sep 1949 AustLII flag 69
Adams v FCT (1948) 8 ATD 332 Australia circa 1948 flag 10
Re Searls Ltd [1932] NSWStRp 68; (1932) 2 ATD 129; 49 WN (NSW) 195; (1932) 33 SR (NSW) 7 Supreme Court of New South Wales Australia - New South Wales 16 Sep 1932 AustLII flag 15
Irving v Munro & Sons Ltd [1931] HCA 57; 46 CLR 279; 1 ATD 306 High Court of Australia Australia - Commonwealth 17 Nov 1931 AustLII flag 19
McNicol v Pinch [1906] UKLawRpKQB 95; [1906] 2 KB 352 United Kingdom 26 Jun 1906 CommonLII flag 65

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