Commissioner of Taxation v Softex Industries Pty Ltd 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
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII	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
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
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
Samba v Commissioner of Taxation	[2005] FCA 798	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII
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	2

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
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	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	103
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	11
(1985) 6 FCR 155	(1985) 6 FCR 155	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw	6824
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	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	178
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	18
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	50
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	69
Irving v Munro & Sons Ltd	[1931] HCA 57; 46 CLR 279; 1 ATD 306	High Court of Australia	Australia - Commonwealth	17 Nov 1931	AustLII	19
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	15
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	2
McNicol v Pinch	[1906] UKLawRpKQB 95; [1906] 2 KB 352		United Kingdom	26 Jun 1906	CommonLII	65
Carfax Waste Paper Co Ltd v Minister of Labour	[1968] 1 WLR 1166		United Kingdom	circa 1968	LexisNexis / Westlaw	2
Adams v FCT	(1948) 8 ATD 332		Australia	circa 1948		10
Australian Broadcasting Tribunal v Bond	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3521
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	43
Minister of Labour v Wandex Plastics Ltd	(1968) 4 KIR 256		United Kingdom	circa 1968		1
Hudson's Bay Co v Thompson	[1960] AC 926		United Kingdom	circa 1960	LexisNexis / Westlaw	5

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