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PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations   flag 

[2004] ATODPGBR PGBR2004/D1
Australian Taxation Office
Australia - Commonwealth
25th February, 2004

Legislation Cited

Legislation Name Provision
Customs and Excise Legislation Amendment Bill (No.3) 1989 (Cth)
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
Environment Protection and Biodiversity Conservation Act 1999 (Cth) s21, s34, s53
Product Grants and Benefits Administration Act 2000 (Cth)
Taxation Administration Act 1953 (Cth)
Energy Grants (Credits) Scheme Act 2003 (Cth)
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 (Cth)
Motor Vehicle Standards Act 1989 (Cth) s7
Energy Grants (Credits) Scheme Regulations 2003 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 15
Re Wandoo Alliance Pty Ltd and Chief Executive Officer of Customs [2001] AATA 801; (2001) 34 AAR 98 Administrative Appeals Tribunal Australia 20 Sep 2001 AustLII flag 8
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 116
Dalton v Deputy Commissioner of Taxation (Cth) (1998) 37 ATR 1243 Australia circa 1998 Legal Online / Westlaw flag 2
Chief Executive Officer of Customs v WMC Resources Ltd (1998) 87 FCR 482; (1998) 158 ALR 241 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 12
Collector of Customs v The Western Australian Government Railways Commission (Westrail) (1995) 39 ALD 21 Australia circa 1995 LexisNexis AU flag 17
Re City of Nunawading and Collector of Customs [1994] AATA 289; (1994) 36 ALD 628 Administrative Appeals Tribunal Australia 29 Sep 1994 AustLII flag 11
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1276
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
Abbott Point Bulk Coal Pty Ltd v Collector of Customs [1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365 Federal Court of Australia Australia - Commonwealth 1 May 1992 AustLII flag 46
Re Tas Island Shipping Pty Ltd and Collector of Customs (1989) 11 AAR 121 Australia circa 1989 Legal Online / Westlaw flag 9
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
Re Central Norseman Gold Corporation Ltd and Collector of Customs, Western Australia AAT No W84/118 (1985) 8 ALN N288 Australia circa 1985 flag 5
Public Service Association of NSW v Industrial Commission of NSW 23 FLR 1; (1985) 1 NSWLR 627; (1985) 11 IR 420 Australia - New South Wales circa 1985 Legal Online / Westlaw flag 61
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 148
(1979) 26 ALR 307 (1979) 26 ALR 307 Australia circa 1979 LexisNexis AU flag 100
Re Latham (Dec) [1962] Ch 616 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 5
R v Regos [1947] HCA 19; (1947) 74 CLR 613; [1947] ALR 308; (1947) 21 ALJR 110 High Court of Australia Australia - Commonwealth 9 Jun 1947 AustLII flag 89
(1947) 21 Australian Law Journal 110 (1947) 21 Australian Law Journal 110 Australian Law Journal Australia circa 1947 Legal Online flag 1
Attorney-General v Brown [1920] 1 KB 773 United Kingdom circa 1920 LexisNexis / Westlaw flag 19
Rider v Freebody (No 1) Canty v Brussels Canty v Miller Canty v Baker [1898] ArgusLawRp 124; (1898) 4 ALR 223 Australia - New South Wales 28 Sep 1898 AustLII flag 26
Rider v Freebody (No 1) Canty v Brussels Canty v Miller Canty v Baker [1898] ArgusLawRp 124; (1898) 4 ALR 223 Argus Law Reports Australia 28 Sep 1898 AustLII flag 10
115 ALR 1 115 ALR 1 Australia circa 1993 LexisNexis AU flag 83

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