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Collector of Customs v Cliffs Robe River Iron Associates   flag  87

[1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269
Federal Court of Australia
Australia - Commonwealth
28th March, 1985

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
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
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 flag 83
Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 322; (1993) 115 ALR 1 Federal Court of Australia Australia - Commonwealth 9 Jul 1993 AustLII flag 80
Telstra Corporation Ltd v Kendall [1995] FCA 1481; (1995) 55 FCR 221; (1995) 131 ALR 319; (1995) 39 ALD 81; (1995) 81 A Crim R 348 Federal Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag 59
Commonwealth of Australia v Shaw [2006] NSWCA 209; (2006) 66 NSWLR 325; [2006] Aust Torts Reports 81-855; (2006) 91 ALD 401 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Aug 2006 AustLII flag 48
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 flag 47
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
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
Minister for Immigration & Multicultural Affairs v Mohammad [2000] FCA 1275; (2000) 101 FCR 434; 62 ALD 397 Federal Court of Australia Australia - Commonwealth 18 Sep 2000 AustLII flag 39
State Rail Authority of New South Wales v Collector of Customs [1991] FCA 610; (1991) 33 FCR 211; 14 AAR 307 Federal Court of Australia Australia - Commonwealth 9 Dec 1991 AustLII flag 39
Port of Brisbane Corporation v Deputy Commissioner of Taxation [2004] FCA 1232; (2004) 140 FCR 375; (2004) 81 ALD 549; 39 AAR 402; 57 ATR 545 Federal Court of Australia Australia - Commonwealth 24 Sep 2004 AustLII flag 25
Screen Australia v EME Productions [2012] FCAFC 19; (2012) 200 FCR 282; (2012) 287 ALR 186; (2012) 125 ALD 167; (2012) 87 ATR 434 Federal Court of Australia Australia - Commonwealth 7 Mar 2012 AustLII flag 24
Collector of Customs (Tas) v Davis [1989] FCA 308; (1989) 23 FCR 378; (1989) 10 AAR 439 Federal Court of Australia Australia - Commonwealth 10 Aug 1989 AustLII flag 21
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
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15
Dunstan and Comcare [2012] AATA 567; (2012) 130 ALD 370 Administrative Appeals Tribunal Australia 28 Aug 2012 AustLII flag 13
Collector of Customs v BHP Australia Coal Ltd [1994] FCA 1491; (1994) 53 FCR 499 Federal Court of Australia Australia - Commonwealth 18 Nov 1994 AustLII flag 13
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 flag 13
Re Queensland Electricity Commission and Collector of Customs [1991] AATA 17; 24 ALD 286; 13 AAR 119 Administrative Appeals Tribunal Australia 25 Jan 1991 AustLII flag 11
Eichmann v Commissioner of Taxation [2020] FCAFC 155; (2020) 280 FCR 10 Federal Court of Australia Australia - Commonwealth 18 Sep 2020 AustLII flag 8
Christopher Budd v Australian Federal Police [2018] FWCFB 6095 Fair Work Commission Australia 5 Oct 2018 AustLII flag 7
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
Georgalis v ACT Planning and Land Authority [2012] ACAT 1 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 17 Jan 2012 AustLII flag 4
Gant v Commissioner Australian Federal Police [2006] FCA 1475 Federal Court of Australia Australia - Commonwealth 10 Nov 2006 AustLII flag 3
SZAYH v Minister for Immigration & Multicultural & Indigenous Affairs [2005] FCA 4 Federal Court of Australia Australia - Commonwealth 7 Jan 2005 AustLII flag 3
Re: Western Australian Government Railways Commission (Westrail) and Collector of Customs [1994] AATA 177; (1994) 36 ALD 158 Administrative Appeals Tribunal Australia 1 Jul 1994 AustLII flag 3
In the Estate of McBride [2019] SASC 204 Supreme Court of South Australia Australia - South Australia 22 Nov 2019 AustLII flag 2
Davies v Protective Commissioner (GD) [2008] NSWADTAP 59 Administrative Decisions Tribunal Australia - New South Wales 5 Sep 2008 AustLII flag 2
Fraczyk v Spicer Axle Australia Pty Ltd [2006] NSWWCCPD 20 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 16 Feb 2006 AustLII flag 2
QT97/312-313 and Commissioner of Taxation [1998] AATA 874; (1998) 40 ATR 1166 Administrative Appeals Tribunal Australia 6 Nov 1998 AustLII flag 2
Razzy Australia Pty Ltd v Commissioner of State Revenue [2021] VSC 124 Supreme Court of Victoria Australia - Victoria 17 Mar 2021 AustLII flag 1
Freight Rail Corporation of New South Wales v Chief Executive Officer of Customs [2000] AATA 175; 44 ATR 1028 Administrative Appeals Tribunal Australia 7 Mar 2000 AustLII flag 1
Chief Executive Officer of Customs v Western Australian Government Railways Commission (Westr [1999] FCA 4 Federal Court of Australia Australia - Commonwealth 7 Jan 1999 AustLII flag 1
Chief Executive Officer of Customs v WMC Resources Ltd (as agent for East Spar Alliance) [1998] FCA 1271 Federal Court of Australia Australia - Commonwealth 9 Oct 1998 AustLII flag 1
Goliath Portland Cement Co Ltd; Shaw Contracting Pty Ltd and CEO of Customs [1998] AATA 766 Administrative Appeals Tribunal Australia 30 Sep 1998 AustLII flag 1
Dawson Engineering Pty Ltd & Brown & Root Pty Ltd v Chief Executive Officer of Customs [1998] FCA 1010 Federal Court of Australia Australia - Commonwealth 21 Aug 1998 AustLII flag 1
Nabalco Pty Ltd and Collector of Customs [1993] AATA 379; (1993) 32 ALD 771 Administrative Appeals Tribunal Australia 22 Dec 1993 AustLII flag 1
Aged Care and Housing Group Inc v McCoy [2018] SAET 134 Australia 26 Jul 2018 AustLII flag
Margo v Mark & Kitson Corporation Pty Ltd (in liquidation) [2018] FCCA 266 Federal Circuit Court of Australia Australia 14 Feb 2018 AustLII flag
TD 2015/12 - Fringe benefits tax: when are the duties of the employment of an employee of an employer who is a government body exclusively performed in, or in connection with, a public hospital or a hospital carried on by a society or association that is a rebatable employer? [2015] ATOTD TD2015/12 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TD 2015/12 - Fringe benefits tax: when are the duties of the employment of an employee of an employer who is a government body exclusively performed in, or in connection with, a public hospital or a hospital carried on by a society or association that is a rebatable employer? [2015] ATOTD 12 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2014/9 - Petroleum resource rent tax: what does 'involved in or in connection with exploration for petroleum' mean? [2014] ATOTR TR2014/9 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/9 - Petroleum resource rent tax: what does 'involved in or in connection with exploration for petroleum' mean? [2014] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
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 [2012] ATODFTR FTR2012/D3 Australian Taxation Office Australia - Commonwealth 27 Jun 2012 AustLII flag
Queensland Health AND Dr Inderjit Singh Virdi [2010] QIRComm 126 Queensland Industrial Relations Commission Australia - Queensland 23 Aug 2010 AustLII flag
PGBR 2004/D3 - Energy grants: off-road credits for agriculture [2004] ATODPGBR PGBR2004/D3 Australian Taxation Office Australia - Commonwealth 24 Nov 2004 AustLII flag
PGBR 2004/D2 - Energy Grants: off-road credits for forestry [2004] ATODPGBR PGBR2004/D2 Australian Taxation Office Australia - Commonwealth 26 May 2004 AustLII flag
PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations [2004] ATODPGBR PGBR2004/D1 Australian Taxation Office Australia - Commonwealth 25 Feb 2004 AustLII flag
Re Lorenzin Construction Pty Ltd and Chief Executive Officer of Customs [1999] AATA 571; 58 ALD 503 Administrative Appeals Tribunal Australia 4 Aug 1999 AustLII flag
Murray Irrigation Ltd v Commissioner of Taxation [1999] FCA 526 Federal Court of Australia Australia - Commonwealth 30 Apr 1999 AustLII flag
SST 13 - Sales tax: general-purpose road vehicles for use in mining or prospecting operations [1998] ATOSTRNS SST13 Australian Taxation Office Australia - Commonwealth 19 Aug 1998 AustLII flag
Berkeley Commercial Co Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 733 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag
Mcdermott Industries (Aust) Pty Ltd and Chief Executive Officer of Customs Wmc Resources Ltd (As Agent of East Spar Alliance) and Chief Executive Officer of Customs [1997] AATA 236 Administrative Appeals Tribunal Australia 7 Jul 1997 AustLII flag
Energy Resources of Australia Ltd and Chief Executive Officer of Customs [1997] AATA 189 Administrative Appeals Tribunal Australia 6 Jun 1997 AustLII flag
SST D8 - Sales tax: General-purpose road vehicles for use in mining or prospecting operations [1997] ATODSTRNS SSTD8 Australian Taxation Office Australia - Commonwealth 30 Apr 1997 AustLII flag
Proserpine C-Operative Sugar Milling Association v Commissioner of Taxation [1996] FCA 894 Federal Court of Australia Australia - Commonwealth 16 Oct 1996 AustLII flag
Proserpine Co-Operative Sugar Milling Association v Commissioner of Taxation [1996] FCA 1822 Federal Court of Australia Australia - Commonwealth 16 Oct 1996 AustLII flag
Boral Resources (Nsw) Ltd and Chief Executive Officer Australian Customs Service [1996] AATA 348 Administrative Appeals Tribunal Australia 4 Oct 1996 AustLII flag
Dyno Wesfarmers Ltd and Chief Executive Officer of Customs [1996] AATA 828 Administrative Appeals Tribunal Australia 23 Sep 1996 AustLII flag
Totalizator Agency Board v Commissioner of Taxation [1996] FCA 1714 Federal Court of Australia Australia - Commonwealth 19 Aug 1996 AustLII flag
Weipa Tug Services and Chief Executive Officer of Customs [1996] AATA 289 Administrative Appeals Tribunal Australia 12 Aug 1996 AustLII flag
Queensland Railways and Regional Director of Customs (Queensland) [1996] AATA 239 Administrative Appeals Tribunal Australia 25 Jul 1996 AustLII flag
Tasmanian Electro Metallurgical Co Pty Ltd and Chief Executive Officer of Customs [1996] AATA 674 Administrative Appeals Tribunal Australia 7 Jun 1996 AustLII flag
VT94/254 and VT95/181 and Commissioner of Taxation [1996] AATA 98; 32 ATR 1288 Administrative Appeals Tribunal Australia 13 Mar 1996 AustLII flag
Collector of Customs v the Western Australian Government Railways Commission (Westrail) [1995] FCA 1668 Federal Court of Australia Australia - Commonwealth 16 Nov 1995 AustLII flag
Collector of Customs v R Russell and Sons Pty Ltd [1995] FCA 1317 Federal Court of Australia Australia - Commonwealth 23 Jun 1995 AustLII flag
Rylane Pty Ltd and Collector of Customs [1994] AATA 258 Administrative Appeals Tribunal Australia 26 Aug 1994 AustLII flag
Thiess Contractors Pty Ltd and Chief Executive Officer of Customs [1994] AATA 558 Administrative Appeals Tribunal Australia 22 Jun 1994 AustLII flag
Roche Bros Pty Ltd and Chief Executive Officer of Customs [1994] AATA 536 Administrative Appeals Tribunal Australia 8 Jun 1994 AustLII flag
District Council of Coober Pedy and Cowell Electric Supply Co Ltd and Collector of Customs [1994] AATA 67; (1994) 33 ALD 800 Administrative Appeals Tribunal Australia 17 Mar 1994 AustLII flag
Twigg Plant Hire Pty Ltd and Collector of Customs [1994] AATA 46 Administrative Appeals Tribunal Australia 2 Mar 1994 AustLII flag
Water Administration Ministerial Corporation and Collector of Customs [1994] AATA 17 Administrative Appeals Tribunal Australia 25 Jan 1994 AustLII flag
Bhp Australia Coal Ltd and Collector of Customs [1994] AATA 11; 32 ALD 773 Administrative Appeals Tribunal Australia 21 Jan 1994 AustLII flag
Peter Gilbert Mackie and Collector of Customs (Wa) [1993] AATA 203 Administrative Appeals Tribunal Australia 2 Jul 1993 AustLII flag
T J Depiazzi and Sons and Collector of Customs [1993] AATA 182 Administrative Appeals Tribunal Australia 11 Jun 1993 AustLII flag
Leslie Salt (A Department of Cargill Aust Ltd) and Collector of Customs [1993] AATA 130 Administrative Appeals Tribunal Australia 28 Apr 1993 AustLII flag
Re French Island Barge Pty Ltd and Collector of Customs [1993] AATA 52 Administrative Appeals Tribunal Australia 17 Feb 1993 AustLII flag
Re Pozzolanic Enterprises Pty Ltd v Collector of Customs [1992] FCA 581 Federal Court of Australia Australia - Commonwealth 30 Nov 1992 AustLII flag
Re District Council of Coober Pedy and Cowell Electric Supply Co Ltd and Collector of Customs [1992] AATA 117 Administrative Appeals Tribunal Australia 7 Apr 1992 AustLII flag
Re Alcoa of Australia Ltd and the Western Australian Government Railways Commission (Westrail) and Collector of Customs [1992] AATA 60 Administrative Appeals Tribunal Australia 21 Feb 1992 AustLII flag
Essential Oils of Tasmania Pty Ltd and Australian Customs Service [1991] AATA 566 Administrative Appeals Tribunal Australia 14 Jun 1991 AustLII flag
Re Audrey Allwood Wels and Secretary, Department of Social Security [1990] AATA 295 Administrative Appeals Tribunal Australia 6 Dec 1990 AustLII flag
Re Blair Athol Coal Project and Collector of Customs [1990] AATA 74 Administrative Appeals Tribunal Australia 4 Apr 1990 AustLII flag
Re Fairfield Horticultural Products Ltd and Collector of Customs (Tasmania) [1989] AATA 209 Administrative Appeals Tribunal Australia 22 Sep 1989 AustLII flag
Re John Bernard Davis and Collector of Customs (Tas) [1988] AATA 311 Administrative Appeals Tribunal Australia 27 Oct 1988 AustLII flag
Re Bell Basic Industries Ltd and Collector of Customs [1988] AATA 182 Administrative Appeals Tribunal Australia 17 Jun 1988 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s44
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re John Bernard Davis and Collector of Customs (Tas) [1988] AATA 311 Administrative Appeals Tribunal Australia 27 Oct 1988 AustLII flag
Re Bell Basic Industries Ltd and Collector of Customs [1988] AATA 182 Administrative Appeals Tribunal Australia 17 Jun 1988 AustLII flag

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