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FTR 2012/D3 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		8
Dalton v Deputy Commissioner of Taxation (Cth)	(1998) 37 ATR 1243		Australia	circa 1998	Legal Online / Westlaw		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		12
Collector of Customs v The Western Australian Government Railways Commission (Westrail)	(1995) 39 ALD 21		Australia	circa 1995	LexisNexis AU		17
Re City of Nunawading and Collector of Customs	[1994] AATA 289; (1994) 36 ALD 628	Administrative Appeals Tribunal	Australia	29 Sep 1994	AustLII		11
Australian National Railways Commission v Collector of Customs SA	[1985] FCR 264; (1985) 69 ALR 367	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw		5
(1979) 26 ALR 307	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU		100
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		10
623-624 Australian Law Journal 110	623-624 Australian Law Journal 110	Australian Law Journal	Australia		Legal Online		1
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		116
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		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		45
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
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
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		148
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		89
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		26
[2012] FTR 2012/D3	[2012] FTR 2012/D3		Canada	circa 2012			1
Re Latham (Dec)	[1962] Ch 616	Court of Chancery	United Kingdom	circa 1962	LexisNexis / Westlaw		5
Attorney-General v Brown	[1920] 1 KB 773		United Kingdom	circa 1920	LexisNexis / Westlaw		19