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Re Riviera Nautic Pty Ltd and Commissioner of Taxation     15

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		2
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
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
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
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 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
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
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
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
PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations	[2004] ATODPGBR PGBR2004/D1	Australian Taxation Office	Australia - Commonwealth	25 Feb 2004	AustLII
PGBR 2004/D2 - Energy Grants: off-road credits for forestry	[2004] ATODPGBR PGBR2004/D2	Australian Taxation Office	Australia - Commonwealth	26 May 2004	AustLII
PGBR 2004/D3 - Energy grants: off-road credits for agriculture	[2004] ATODPGBR PGBR2004/D3	Australian Taxation Office	Australia - Commonwealth	24 Nov 2004	AustLII
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		2
Taxpayer v Commissioner of Taxation	[2006] AATA 967; (2006) 64 ATR 1250; [2007] ALMD 7482	Administrative Appeals Tribunal	Australia	15 Nov 2006	AustLII		6

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1900] 1 Ch 583	[1900] 1 Ch 583	Court of Chancery	United Kingdom	circa 1900	LexisNexis / Westlaw		1
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		100
Brymay Forests Pty Ltd and Collector of Customs (Vic), Re	(1985) 9 ALN N177		Australia	circa 1985			7
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		87
Collector of Customs v Pozzolanic Enterprises Pty Ltd	(1993) 43 FLR 280		Australia	circa 1993	Legal Online / Westlaw		8
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		12
Diethelm Manufacturing Pty Ltd v FCT	(1993) 93 ATC 4,703		Australia	circa 1993	IntelliConnect		3
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		43
GKN Australia Ltd v FCT	(1994) 94 ATC 4,417		Australia	circa 1994	IntelliConnect		2
Re Asplin and Department of Industry, Technology and Commerce	(1986) 9 ALN N246		Australia	circa 1986			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		11
Re Tas Island Shipping Pty Ltd and Collector of Customs	(1989) 11 AAR 121		Australia	circa 1989	Legal Online / Westlaw		9
Secretary, Department of Social Security v Sword	(1991) 13 AAR 383		Australia	circa 1991	Legal Online / Westlaw		2
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		102
Telstra Corporation Ltd v Commissioner of Taxation	(1996) 68 FCR 566; 33 ATR 290	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		19