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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    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2060
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1950
He Kaw Teh v R	[1985] HCA 43; (1985) 157 CLR 523; (1985) 60 ALR 449; 15 A Crim R 203; (1985) 59 ALJR 620; [1986] LRC (Crim) 553	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII		826
R v Lavender	[2005] HCA 37; (2005) 222 CLR 67; (2005) 218 ALR 521; (2005) 79 ALJR 1337; (2005) 155 A Crim R 458; (2005) 43 MVR 1	High Court of Australia	Australia - Commonwealth	4 Aug 2005	AustLII		232
Stevens v Kabushiki Kaisha Sony Computer Entertainment	[2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140	High Court of Australia	Australia - Commonwealth	6 Oct 2005	AustLII		194
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
R v Bull	[1974] HCA 23; (1974) 131 CLR 203; (1974) 3 ALR 171; (1974) 48 ALJR 232	High Court of Australia	Australia - Commonwealth	11 Jun 1974	AustLII		87
Wilson v Chambers & Co Pty Ltd	[1926] HCA 15; (1926) 38 CLR 131; (1926) 32 ALR 274	High Court of Australia	Australia - Commonwealth	8 Jun 1926	AustLII		81
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
McNicol v Pinch	[1906] UKLawRpKQB 95; [1906] 2 KB 352		United Kingdom	26 Jun 1906	CommonLII		65
Forbes v Traders' Finance Corporation Ltd	[1971] HCA 60; (1971) 126 CLR 429; [1972] ALR 653; (1971) 45 ALJR 668	High Court of Australia	Australia - Commonwealth	26 Nov 1971	AustLII		59
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
Dawson v Deputy Commissioner of Taxation	(1984) 71 FLR 364; (1984) 56 ALR 367; (1984) 117 LSJS 167		Australia	circa 1984	Legal Online / Westlaw		47
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
Comptroller-General of Customs v Woodlands Enterprises Pty Ltd, ex parte Woodlands Enterprises Pty Ltd	[1996] 1 Qd R 589; (1995) 128 FLR 113; (1995) 83 A Crim R 579		Australia - Queensland	circa 1995	LexisNexis AU		17
Re Riviera Nautic Pty Ltd and Commissioner of Taxation	[2002] AATA 657; (2002) 68 ALD 581; (2002) 50 ATR 1106; (2002) 35 AAR 361	Administrative Appeals Tribunal	Australia	5 Aug 2002	AustLII		15
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
2 Ch 27	2 Ch 27	Court of Chancery	United Kingdom	circa 1995	LexisNexis / Westlaw		12
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
McDonald's Australia Holdings Ltd v Commissioner of State Revenue (Qld)	[2004] QSC 357; (2004) 57 ATR 395	Supreme Court of Queensland	Australia - Queensland	14 Oct 2004	AustLII		7
Taxpayer v Commissioner of Taxation	[2006] AATA 967; (2006) 64 ATR 1250; [2007] ALMD 7482	Administrative Appeals Tribunal	Australia	15 Nov 2006	AustLII		6
Commissioner of Taxation v Softex Industries Pty Ltd	[2001] FCA 397; (2001) 107 FCR 111; (2001) 191 ALR 724; (2001) 46 ATR 512	Federal Court of Australia	Australia - Commonwealth	11 Apr 2001	AustLII		6
3 Ch 38	3 Ch 38	Court of Chancery	United Kingdom	circa 1995	LexisNexis / Westlaw		6
3 Ch 22	3 Ch 22	Court of Chancery	United Kingdom	circa 1995	LexisNexis / Westlaw		6
3 Ch 29	3 Ch 29	Court of Chancery	United Kingdom	circa 1995	LexisNexis / Westlaw		5
John Mackintosh and Sons Ltd v Baker's Bargain Stores (Seaford) Ltd	[1965] 3 All ER 412		United Kingdom	circa 1965	LexisNexis		4
Marsh v Commissioner of Taxation (Cth)	80 FLR 44; (1985) 60 ALR 347; (1985) 16 ATR 577		Australia	circa 1995	Legal Online / Westlaw		4
(1350) 2005 a Crim R 458	(1350) 2005 A Crim R 458		Australia	circa 2005	Legal Online / Westlaw		3
Campbells Hardware & Timber v Commissioner of Stamp Duties	[1996] QSC 60	Supreme Court of Queensland	Australia - Queensland	22 Apr 1996	AustLII		3
Campbells Hardware & Timber Pty Ltd v Commissioner of Stamp Duties (Qld)	(1996) 32 ATR 472-474		Australia	circa 1996	Legal Online / Westlaw		3
Campbells Hardware & Timber Pty Ltd v Commissioner of Stamp Duties (Qld)	(1996) 32 ATR 472		Australia	circa 1996	Legal Online / Westlaw		3
[2007] FTR 2007/D1	[2007] FTR 2007/D1		Canada	circa 2007			1
(1949) 23 Australian Law Journal 447	(1949) 23 Australian Law Journal 447	Australian Law Journal	Australia	circa 1949	Legal Online		1