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Chandler & Co v Collector of Customs     77

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Laerdal Medical Pty Ltd and Comptroller-General of Customs	[2017] AATA 2427	Administrative Appeals Tribunal	Australia	1 Dec 2017	AustLII
R v Morcom	[2015] SASCFC 30	Supreme Court of South Australia - Full Court	Australia - South Australia	27 Mar 2015	AustLII		5
Tascone and Australian Community Pharmacy Authority and Katsavos and Katsavos and Kouzas (Parties Joined)	[2011] AATA 724	Administrative Appeals Tribunal	Australia	19 Oct 2011	AustLII		6
General Merchandise & Apparel Group Pty Ltd and Chief Executor of Customs, Re	[2009] AATA 988; (2009) 51 AAR 1; (2009) 114 ALD 289; 78 ATR 221	Administrative Appeals Tribunal	Australia	23 Dec 2009	AustLII		33
Howard Australia Pty Ltd and Chief Executive Officer of Customs	[2009] AATA 926	Administrative Appeals Tribunal	Australia	30 Nov 2009	AustLII
Funtastic Ltd and Chief Executive Officer of Customs	[2008] AATA 528	Administrative Appeals Tribunal	Australia	25 Jun 2008	AustLII
Chief Executive Officer of Customs v ICB Medical Distributors Pty Ltd	[2007] FCA 1538; 97 ALD 746; 68 ATR 251	Federal Court of Australia	Australia - Commonwealth	5 Oct 2007	AustLII		7
Monza Imports v Chief Executive Officer of Customs	[2006] AATA 71; 89 ALD 717	Administrative Appeals Tribunal	Australia	31 Jan 2006	AustLII
Appellant CAA11/04 v Chief Executive of the New Zealand Customs Service	[2005] NZCAA 4	New Zealand Customs Appeal Authority	New Zealand	8 Jun 2005	NZLII
Biocontrol Ltd v Chief Executive Officer of Customs	[2004] AATA 1381; 86 ALD 285	Administrative Appeals Tribunal	Australia	22 Dec 2004	AustLII
Re Mermet Australia Pty Ltd and Chief Executive Officer of Customs	[2004] AATA 653; 56 ATR 1137	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII
Re Parks Holdings Pty Ltd (t/as Gladstone Chemicals) and Chief Executive Officer of Customs	[2001] AATA 562; 49 ATR 1101	Administrative Appeals Tribunal	Australia	20 Jun 2001	AustLII		2
Phoenix Steel Sales Pty Ltd and Deputy Commissioner of Taxation	[2001] AATA 25; 46 ATR 1068	Administrative Appeals Tribunal	Australia	19 Jan 2001	AustLII
Minister for Immigration and Multicultural Affairs v Dhingra	[2000] FCA 406; 98 FCR 19; 61 ALD 65	Federal Court of Australia	Australia - Commonwealth	5 Apr 2000	AustLII		5
Signalling Technology Pty Ltd and CEO of Customs	[1998] AATA 719	Administrative Appeals Tribunal	Australia	24 Jul 1998	AustLII
Brother International (Aust) Pty Ltd and CEO of Customs	[1998] AATA 553	Administrative Appeals Tribunal	Australia	24 Jul 1998	AustLII
Grundfos Pumps Pty Ltd v Collector of Customs	[1997] FCA 234	Federal Court of Australia	Australia - Commonwealth	8 Apr 1997	AustLII
Greig Novelties Pty Ltd and Chief Executive Officer of Customs	[1996] AATA 355	Administrative Appeals Tribunal	Australia	8 Oct 1996	AustLII		3
Zeroz Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1679	Federal Court of Australia	Australia - Commonwealth	6 Aug 1996	AustLII
Ateco Automotive Pty Ltd Trading As Ateco Equipment and Chief Executive Officer of Customs	[1996] AATA 226	Administrative Appeals Tribunal	Australia	10 Jul 1996	AustLII
Pepsi Seven-Up Bottlers v Commissioner of Taxation	[1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445	Federal Court of Australia	Australia - Commonwealth	10 Nov 1995	AustLII		57
McGhee v R	[1995] HCA 69; (1995) 183 CLR 82; (1995) 130 ALR 142; (1995) 69 ALJR 650; (1995) 79 A Crim R 281; (1995) 12 Leg Rep C1	High Court of Australia	Australia - Commonwealth	13 Jul 1995	AustLII		17
Vernon-Carus Australia Pty Ltd v Collector of Customs	[1995] FCA 1283; (1995) 21 AAR 450	Federal Court of Australia	Australia - Commonwealth	6 Jun 1995	AustLII		25
Coiltech (Australia) Pty Ltd and Collector of Customs	[1994] AATA 147; (1994) 33 ALD 781	Administrative Appeals Tribunal	Australia	20 May 1994	AustLII
Customs Agents Wellington Ltd v Comptroller of Customs HC Wellington AP331/92	[1994] NZHC 1283; [1994] 2 NZLR 759	High Court of New Zealand	New Zealand	16 Mar 1994	NZLII		9
Essilor Australia Pty Ltd and Collector of Customs	[1994] AATA 7; (1994) 32 ALD 779	Administrative Appeals Tribunal	Australia	19 Jan 1994	AustLII
Voxson Sales Pty Ltd v Collector of Customs	[1993] FCA 609; (1993) 19 AAR 129	Federal Court of Australia	Australia - Commonwealth	10 Dec 1993	AustLII		14
ACI PET Operations Pty Ltd v Comptroller-General of Customs	[1993] FCA 500; (1993) 118 ALR 114; 32 ALD 107	Federal Court of Australia	Australia - Commonwealth	15 Oct 1993	AustLII		31
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII		83
Re PJ Eastern Trading and Collector of Customs	[1993] AATA 55	Administrative Appeals Tribunal	Australia	18 Feb 1993	AustLII
Re Chemark Services Pty Ltd v Collector of Customs	[1992] FCA 244	Federal Court of Australia	Australia - Commonwealth	29 May 1992	AustLII
Re Karndean Overseas Pty Ltd and Collector of Customs	[1992] AATA 98	Administrative Appeals Tribunal	Australia	18 Mar 1992	AustLII
Re Playcorp Pty Ltd and Collector of Customs	[1992] AATA 18; 15 AAR 86	Administrative Appeals Tribunal	Australia	21 Jan 1992	AustLII		2
Re Parburys Building Products Pty Ltd and Comptroller-General of Customs	[1992] AATA 13; 14 AAR 430	Administrative Appeals Tribunal	Australia	16 Jan 1992	AustLII
Re Zoratto Enterprises Pty Ltd and Collector of Customs	[1991] AATA 210	Administrative Appeals Tribunal	Australia	23 Sep 1991	AustLII		1
Re Suspa Australia Pty Ltd v Collector of Customs (Nsw)	[1991] FCA 374	Federal Court of Australia	Australia - Commonwealth	15 Aug 1991	AustLII
Re Myer Stores Pty Ltd and Collector of Customs	[1991] AATA 108	Administrative Appeals Tribunal	Australia	2 May 1991	AustLII
J Rapee & Co Pty Ltd and Collector of Customs	[1990] AATA 821	Administrative Appeals Tribunal	Australia	17 Dec 1990	AustLII
Pak Pacific Corporation Pty Ltd and Collector of Customs	[1990] AATA 737	Administrative Appeals Tribunal	Australia	25 Oct 1990	AustLII
Re Am International Pty Ltd (Trading As Harris Graphics) and Collector of Customs	[1990] AATA 214	Administrative Appeals Tribunal	Australia	13 Sep 1990	AustLII
Re Neil Pearson and Co Pty Ltd v Collector of Customs	[1990] FCA 201; 12 AAR 172; 21 ALD 62	Federal Court of Australia	Australia - Commonwealth	27 Jun 1990	AustLII		2
Re Hr Products Pty Ltd and Collector of Customs	[1989] AATA 59	Administrative Appeals Tribunal	Australia	14 Mar 1989	AustLII
Amcor Ltd and Collector or Customs	[1989] AATA 289	Administrative Appeals Tribunal	Australia	26 Jan 1989	AustLII
Klockner Moeller Pty Ltd and Collector of Customs	[1989] AATA 283	Administrative Appeals Tribunal	Australia	18 Jan 1989	AustLII		1
Collector of Customs v Bell Basic Industries Ltd	[1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506	Federal Court of Australia	Australia - Commonwealth	21 Oct 1988	AustLII		47
J Gadsden Pty Ltd and Collector of Customs	[1988] AATA 632	Administrative Appeals Tribunal	Australia	29 Aug 1988	AustLII
Re Croner Trading Pty Ltd and Collector of Customs, Victoria	[1988] AATA 29	Administrative Appeals Tribunal	Australia	22 Jan 1988	AustLII
Re Times Consultants Pty Ltd v Collector of Customs (Queensland)	[1987] FCA 311	Federal Court of Australia	Australia - Commonwealth	11 Sep 1987	AustLII		2
Re BHP Petroleum and Collector of Customs	[1987] AATA 13; 6 AAR 245; (1987) 11 ALD 413	Administrative Appeals Tribunal	Australia	21 Jan 1987	AustLII		13
Re Vita Pacific Ltd and Collector of Customs	[1986] AATA 336	Administrative Appeals Tribunal	Australia	31 Oct 1986	AustLII
Re Doulton Tableware Pty Ltd and Collector of Customs, NSW	[1986] AATA 328	Administrative Appeals Tribunal	Australia	30 Oct 1986	AustLII
Re Wesfi Pty Ltd and Collector of Customs, Western Australia	[1984] AATA 542	Administrative Appeals Tribunal	Australia	20 Dec 1984	AustLII
Re Atlas Copco Australia Pty Ltd and Collector of Customs (NSW)	[1984] AATA 466	Administrative Appeals Tribunal	Australia	26 Oct 1984	AustLII
Re JS Levy Corporation Pty Ltd and Collector of Customs	[1984] AATA 37	Administrative Appeals Tribunal	Australia	10 Feb 1984	AustLII
Re Holstar Agencies Pty Ltd and Collector of Customs (Victoria)	[1983] AATA 154	Administrative Appeals Tribunal	Australia	3 Jun 1983	AustLII
Re GJ Coles & Co Ltd and Collector of Customs	[1983] AATA 84	Administrative Appeals Tribunal	Australia	12 Apr 1983	AustLII
Re Frank Mckenna'S Shoe Stores and Collector of Customs	[1982] AATA 12	Administrative Appeals Tribunal	Australia	29 Jan 1982	AustLII
Re Union Carbide of Australia Ltd and Collector of Customs NSW	[1982] AATA 4	Administrative Appeals Tribunal	Australia	13 Jan 1982	AustLII
Re Transaction Australia Pty Ltd and Collector of Customs (Victoria)	[1981] AATA 186	Administrative Appeals Tribunal	Australia	24 Dec 1981	AustLII		1
Toner Distributors of Australia Pty Ltd and Collector of Customs	[1980] AATA 69	Administrative Appeals Tribunal	Australia	25 Nov 1980	AustLII
Tubemakers of Australia Pty Ltd and BTM Agencies and Collector of Customs	[1980] AATA 64	Administrative Appeals Tribunal	Australia	24 Oct 1980	AustLII		2
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW)	[1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38	Federal Court of Australia	Australia - Commonwealth	22 Aug 1980	AustLII		124
Impco Pty Ltd and Collector of Customs	[1980] AATA 47	Administrative Appeals Tribunal	Australia	23 Jul 1980	AustLII
Mayer Krieg & Co and Collector of Customs	[1979] AATA 204	Administrative Appeals Tribunal	Australia	20 Dec 1979	AustLII
Hyde v Dunbar	[1971] VicRp 66; [1971] VR 550		Australia - Victoria	26 Feb 1971	AustLII		1
R v Peterson; Ex Parte Hartmann	[1969] VicRp 52; [1969] VR 417		Australia - Victoria	24 Sep 1968	AustLII
Mintern-Lane v Kercher	[1968] VicRp 71; [1968] VR 552		Australia - Victoria	7 May 1968	AustLII		6
Cranford-Webster, Collins & Sweeney v McFarlane	[1947] SAStRp 3; [1947] SASR 162	Supreme Court of South Australia	Australia - South Australia	28 Feb 1947	AustLII		7
Budge v Budge	[1940] ArgusLawRp 32; (1940) 46 ALR 322	Argus Law Reports	Australia	27 Jun 1940	AustLII
Herbert Adams Pty Ltd v FCT	[1932] HCA 27; (1932) 47 CLR 222; 2 ATD 31	High Court of Australia	Australia - Commonwealth	4 Aug 1932	AustLII		89
Gunnersen, Le Messurier Ltd v Collector of Customs	[1928] SAStRp 40; [1928] SASR 194	Supreme Court of South Australia	Australia - South Australia	20 Jun 1928	AustLII
South Australian Co and R, In re	[1921] SAStRp 13; [1921] SASR 112	Supreme Court of South Australia	Australia - South Australia	20 Jun 1921	AustLII
Bellambi Coal Co Ltd v Murray	[1909] HCA 73	High Court of Australia	Australia - Commonwealth	26 Nov 1909	AustLII
Bellambi Coal Co Ltd v Murray	[1909] ArgusLawRp 154; (1909) 9 CLR 568; 16 ALR 329	Argus Law Reports	Australia - Commonwealth	26 Nov 1909	AustLII		6
Bellambi Coal Co Ltd v Murray	[1909] ArgusLawRp 132	Argus Law Reports	Australia	26 Nov 1909	AustLII
Chandler & Co v Collector of Customs	[1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617	High Court of Australia	Australia - Commonwealth	27 Sep 1907	AustLII		77

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Judicial dissent in taxation cases: the incidence of dissent and factors contributing to dissent"	(2015) 13 (2) E-Journal of Tax Research 470	Fisher, Rodney	Australia	circa 2015	AustLII
"Along the Road to Damascus: Framework for Interpreting the Tax Law"	(2000) 3 (6) Journal of Australian Taxation 384	D'Ascenzo, Michael	Australia	circa 2000	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chandler and Co v The Collector of Customs	[1907] ArgusLawRp 127; (1907) 13 ALR 617	Argus Law Reports	Australia	circa 1907	AustLII		1
Scott, Fel and Co, Lloyd	[1906] NSWStRp 93; 6 SR (NSW) 447	Supreme Court of New South Wales	Australia - New South Wales	17 Aug 1906	AustLII		2
Neville v Fine Arts Co	[1896] UKLawRpAC 58; [1897] AC 68; 75 LT 606		United Kingdom	8 Dec 1896	CommonLII		114
Maddock v Magone	152 US 368; 38 L Ed 482; 14 SCt 588	United States Supreme Court	United States	12 Mar 1894	WorldLII		6
Browne v Dunn	(1894) 6 Co Rep 67	King's Bench	United Kingdom	circa 1894			63
Worthington v Robbins	139 US 337; 35 L Ed 181; 11 SCt 581	United States Supreme Court	United States	30 Mar 1891	WorldLII		19
Swan v Arthur	103 US 597; 26 L Ed 525	United States Supreme Court	United States	1 Oct 1880	WorldLII		8
Walters v Morgan	[1861] EngR 874; (1861) 3 De GF & J 718; 45 ER 1056	Court of Chancery	United Kingdom	circa 1861	CommonLII		9
For v Mackreth Pitt v Mackreth	[1778] EngR 24; 29 ER 224; (1778-1794) 2 Bro CC 400		United Kingdom	circa 1778	CommonLII		20
Meyer v Cadwalader	89 F 963						1
Richards v Richards	17 VLR 758		Australia - Victoria				2
Arthur v Moller	7 Ot 365		United States				1