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PGBR 2012/1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme

[2012] ATOPGBR 1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Customs Tariff Act 1995 (Cth)
Excise Act 1901 (Cth)	s4, s6, s51, s52
Excise Tariff Act 1921 (Cth)	s5
Product Grants and Benefits Administration Act 2000 (Cth)
Taxation Administration Act 1953 (Cth)
The Excise Act 1901 (Cth)
Product Grants and Benefits Administration Regulations 2000 (Cth)
Product Stewardship (Oil) Amendment Regulation 2014 (Cth)
Product Stewardship (Oil) Regulations 2000 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation	[2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		14
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
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
McNicol v Pinch	[1906] UKLawRpKQB 95; [1906] 2 KB 352		United Kingdom	26 Jun 1906	CommonLII		65

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