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Re Riviera Nautic Pty Ltd and Commissioner of Taxation   flag  15

[2002] AATA 657; (2002) 68 ALD 581; (2002) 50 ATR 1106; (2002) 35 AAR 361
Administrative Appeals Tribunal
Australia
5th August, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gem Plant Hire Pty Ltd ATF The Condello Family Trust v Commissioner of Taxation [2012] AATA 852 Administrative Appeals Tribunal Australia 4 Dec 2012 AustLII flag
Asciano Services Pty Ltd v FCT [2009] FCAFC 28; 174 FCR 140; 75 ATR 283 Federal Court of Australia Australia - Commonwealth 13 Mar 2009 AustLII flag 2
FTR 2009/1 - Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement [2009] ATOFTR FTR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
FTR 2009/1 - Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement [2009] ATOFTR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
FTD 2009/1 - Fuel tax: what is the meaning of 'use' for the purposes of section 41-5 of the Fuel Tax Act 2006? [2009] ATOFTD 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
FTD 2009/1 - Fuel tax: what is the meaning of 'use' for the purposes of section 41-5 of the Fuel Tax Act 2006? [2009] ATOFTD FTD2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
FTR 2008/D1 - Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement [2008] ATODFTR FTR2008/D1 Australian Taxation Office Australia - Commonwealth 3 Dec 2008 AustLII flag
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 FTR2007/1 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 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Taxpayer v Commissioner of Taxation [2006] AATA 967; (2006) 64 ATR 1250; [2007] ALMD 7482 Administrative Appeals Tribunal Australia 15 Nov 2006 AustLII flag 6
PGBR 2004/D3 - Energy grants: off-road credits for agriculture [2004] ATODPGBR PGBR2004/D3 Australian Taxation Office Australia - Commonwealth 24 Nov 2004 AustLII flag
PGBR 2004/D2 - Energy Grants: off-road credits for forestry [2004] ATODPGBR PGBR2004/D2 Australian Taxation Office Australia - Commonwealth 26 May 2004 AustLII flag
Re Port of Brisbane Corporation and Deputy Commissioner of Taxation [2004] AATA 222; 55 ATR 1029; 81 ALD 539 Administrative Appeals Tribunal Australia 3 Mar 2004 AustLII flag 2
PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations [2004] ATODPGBR PGBR2004/D1 Australian Taxation Office Australia - Commonwealth 25 Feb 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Acts Interpretation Act 1901 (Cth) s15AB
A New Tax System (Australian Business Number) Act (Cth)
Customs Act 1901 (Cth) s37
Excise Act (Cth)
The Act (Cth)
Diesel and Alternative Fuels Grants Scheme Act 1999 (Cth) s5, s164

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566; 33 ATR 290 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 19
Douglas & Western Australia v Tickner [1994] FCA 1066; (1994) 49 FCR 507; (1994) 34 ALD 192; (1994) 88 LGERA 7 Federal Court of Australia Australia - Commonwealth 5 May 1994 AustLII flag 43
Collector of Customs v Rottnest Island Authority [1994] FCA 876; (1994) 48 FCR 177; (1994) 119 ALR 406; 119 AAR 70; 32 ALD 1 Federal Court of Australia Australia - Commonwealth 17 Jan 1994 AustLII flag 12
GKN Australia Ltd v FCT (1994) 94 ATC 4,417 Australia circa 1994 IntelliConnect flag 2
Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FLR 280 Australia circa 1993 Legal Online / Westlaw flag 8
Diethelm Manufacturing Pty Ltd v FCT (1993) 93 ATC 4,703 Australia circa 1993 IntelliConnect flag 3
Re Queensland Electricity Commission and Collector of Customs [1991] AATA 17; 24 ALD 286; 13 AAR 119 Administrative Appeals Tribunal Australia 25 Jan 1991 AustLII flag 11
Secretary, Department of Social Security v Sword (1991) 13 AAR 383 Australia circa 1991 Legal Online / Westlaw flag 2
Re Tas Island Shipping Pty Ltd and Collector of Customs (1989) 11 AAR 121 Australia circa 1989 Legal Online / Westlaw flag 9
Re Asplin and Department of Industry, Technology and Commerce (1986) 9 ALN N246 Australia circa 1986 flag 3
Australian National Railways Commission v Collector of Customs, SA [1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367 Federal Court of Australia Australia - Commonwealth 23 Aug 1985 AustLII flag 100
Collector of Customs v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87
Brymay Forests Pty Ltd and Collector of Customs (Vic), Re (1985) 9 ALN N177 Australia circa 1985 flag 7
Sherritt Gordon Mines Ltd v FCT [1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344 Australia - Victoria 29 Jun 1976 AustLII flag 102
[1900] 1 Ch 583 [1900] 1 Ch 583 Court of Chancery United Kingdom circa 1900 LexisNexis / Westlaw flag 1

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