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Biodiversity Banking and Offsets Scheme   flag 

[2009] ATOCR CR2009/77
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2006 Measures No. 1) Bill 2006 (Cth)
Copyright Act 1968 (Cth)
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Trustee Act 1925 (NSW)
Threatened Species Conservation (Biodiversity Banking) Regulation 2008 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stone v Commissioner of Taxation [2003] FCAFC 145; (2003) 130 FCR 299; (2003) 198 ALR 541; (2003) 53 ATR 214 Federal Court of Australia Australia - Commonwealth 27 Jun 2003 AustLII flag 21
MIM Holdings Ltd v FCT (1997) 36 ATR 108 Australia circa 1997 Legal Online / Westlaw flag 25
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service [1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829 High Court of Australia Australia - Commonwealth 11 Oct 1995 AustLII flag 316
First Provincial Building Society Ltd v Commissioner of Taxation (1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 56
Reuter v FCT (1993) 111 ALR 716; 24 ATR 527 Australia circa 1993 LexisNexis AU flag 33
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
FCT v Blake [1984] 2 Qd R 303; (1984) 75 FLR 315; (1984) 15 ATR 1006 Australia - Queensland circa 1984 LexisNexis AU flag 40
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
(1979) 26 ALR 307; (1979) 37 FLR 310 (1979) 26 ALR 307; (1979) 37 FLR 310 Australia circa 1979 LexisNexis AU flag 100
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 187
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 385
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313

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