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Esso Australia Ltd v Chief Executive Officer of Customs 1

[1998] AATA 366

Administrative Appeals Tribunal

Australia

22nd May, 1998

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FTR 2012/D1 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 43-15 of the Fuel Tax Act 2006	[2012] ATODFTR FTR2012/D1	Australian Taxation Office	Australia - Commonwealth	27 Jun 2012	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
Petroleum (Submerged Lands) Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chief Executive Officer of Customs v Dyno Wesfarmers Ltd	(1997) 73 FCR 1; (1997) 25 AAR 43	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		22
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	(1985) 7 FLR 271		Australia	circa 1985	Legal Online / Westlaw		4

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