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Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation   flag  14

[2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676
Federal Court of Australia
Australia - Commonwealth
19th December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hurley v Collector of Customs [2022] FCAFC 92; (2022) 292 FCR 243 Federal Court of Australia Australia - Commonwealth 24 May 2022 AustLII flag 1
Hurley and Collector of Customs [2021] AATA 3381 Administrative Appeals Tribunal Australia 21 Sep 2021 AustLII flag 1
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 6
Pty Ltd (In Liq) and FCT [2019] AATA 5981 Administrative Appeals Tribunal Australia 20 Dec 2019 AustLII flag 6
Squibb & Graham [2018] FCCA 1906 Federal Circuit Court of Australia Australia 13 Jul 2018 AustLII flag 1
Dental Corporation Pty Ltd v Hungki (Mathew) Lee [2016] NSWSC 1859 Supreme Court of New South Wales Australia - New South Wales 14 Dec 2016 AustLII flag
Owners – Strata Plan No 14120 v McCarthy [2016] FCCA 1583 Federal Circuit Court of Australia Australia 5 Jul 2016 AustLII flag 2
Stepping Stones Child Care Centre (ACT) Pty Ltd v Early Learning Services Ltd [2013] ACTSC 173 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 Sep 2013 AustLII flag 4
Triple R Waste Management and Commissioner of Taxation [2013] AATA 99; (2013) 59 AAR 165 Administrative Appeals Tribunal Australia 26 Feb 2013 AustLII flag 11
PGBR 2012/D1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme [2012] ATODPGBR PGBR2012/D1 Australian Taxation Office Australia - Commonwealth 23 May 2012 AustLII flag
PGBR 2012/1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme [2012] ATOPGBR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
PGBR 2012/1 - Product Stewardship (Oil) Benefit: the meaning of the expression 'goods produced from used oil' and the terms 'filtered', 'de-watered', and 'de-mineralised' for the purposes of the Product stewardship for oil benefit scheme [2012] ATOPGBR PGBR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Sogo Duty Free Pty Ltd v FCT [2010] FCA 976; [2010] ATC 20-208 Federal Court of Australia Australia - Commonwealth 6 Sep 2010 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Listed Corporations and Disclosure: Australia and New Zealand - a Contrasting Yet Converging Dynamic" (2011) 9 E-Journal of Tax Research 38 Datt, Kalmen; Sawyer, Adrian Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Rules (ACT)
Acts Interpretation Act 1901 (Cth) s15A
Excise Act 1901 (Cth) s4, s4AAA, s5, s6, s25, s39B, s54, s58, s59, s60, s61, s61A, s61B, s61C, s162C
Excise Tariff Act 1921 (Cth) s5
Taxation Administration Act 1953 (Cth)
Customs Tariff Act 1982 (Cth)
Excise Tariff Amendment Act (No. 1) 1998 (Cth)
Excise Tariff Amendment Act (No. 1) 2000 (Cth)
Excise Tariff Amendment (Product Stewardship for Waste Oil) Act 2000 (Cth)
Excise Tariff (Fuel Rates Amendments) Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Multiplex Constructions (UK) Ltd v Honeywell Control Systems Ltd (No 2) [2007] EWHC 447 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
Commonwealth v 5 Star Foods Pty Ltd [2002] VSC 70; 167 FLR 214 Supreme Court of Victoria Australia - Victoria 27 Mar 2002 AustLII flag 2
Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287; (2001) 115 FCR 205; 49 ATR 114 Federal Court of Australia Australia - Commonwealth 10 Sep 2001 AustLII flag 7
Commissioner for ACT Revenue v Kithock Pty Ltd [2000] FCA 1098; 102 FCR 42; 181 ALR 609; 45 ATR 43 Federal Court of Australia Australia - Commonwealth 11 Aug 2000 AustLII flag 6
Sidebottom v Giuliano [2000] FCA 607; (2000) 98 FCR 579 Federal Court of Australia Australia - Commonwealth 12 May 2000 AustLII flag 12
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Ha v New South Wales [1997] HCA 34; (1997) 189 CLR 465; (1997) 146 ALR 355; (1997) 11 Leg Rep 2; (1997) 71 ALJR 1080; 36 ATR 319 High Court of Australia Australia - Commonwealth 5 Aug 1997 AustLII flag 243
Revlon Manufacturing Ltd v Commissioner of Taxation (1995) 63 FCR 535; 134 ALR 23; (1995) 32 ATR 48 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 20
Philip Morris [1989] HCA 38; (1989) 167 CLR 399; 87 ALR 193; (1989) 63 ALJR 520 High Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag 68
Magna Stic Magnetic Signs Pty Ltd v Commissioner of Taxation (1989) 20 ATR 1237 Australia circa 1989 Legal Online / Westlaw flag 2
Rheem Australia Ltd v Collector of Customs (NSW) (1988) 78 ALR 285; (1988) 14 ALD 786 Australia circa 1988 LexisNexis AU flag 41
K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd [1985] HCA 48; (1985) 157 CLR 309; (1985) 60 ALR 509; (1985) 59 ALJR 658; (1985) 2 MVR 289; [1985] Aust Torts Reports 80-323; (1985) 3 ANZ Insurance Cases 60-653 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 598
FCT v Jax Tyres Pty Ltd (1984) 5 FCR 257; (1984) 58 ALR 138; (1984) 16 ATR 97 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
MP Metals Pty Ltd v FCT [1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538 High Court of Australia Australia - Commonwealth 12 Jan 1968 AustLII flag 50
Anderson's Pty Ltd v Victoria [1964] HCA 77; (1964) 111 CLR 353; [1965] ALR 828; 38 ALJR 313 High Court of Australia Australia - Commonwealth 17 Dec 1964 AustLII flag 32
Bolton v Madsen [1963] HCA 16; (1963) 110 CLR 264; [1963] ALR 518; 37 ALJR 35 High Court of Australia Australia - Commonwealth 6 Jun 1963 AustLII flag 42
Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15 High Court of Australia Australia - Commonwealth 4 May 1962 AustLII flag 53
Dennis Hotels Pty Ltd v Victoria [1960] HCA 10; (1960) 104 CLR 529; [1960] ALR 129; 33 ALJR 470 High Court of Australia Australia - Commonwealth 26 Feb 1960 AustLII flag 103
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
Parton [1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 90
FCT v Jack Zinader Pty Ltd [1949] HCA 42; (1949) 78 CLR 336; [1949] ALR 912; (1949) 9 ATD 46 High Court of Australia Australia - Commonwealth 27 Sep 1949 AustLII flag 69
Re Solomon [1945] VicLawRp 62; [1946] VLR 115; [1946] ALR 195 Australia - Victoria 18 Dec 1945 AustLII flag 5
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 67
Atlantic Smoke Shops Ltd v Conlon [1943] AC 550 United Kingdom circa 1943 LexisNexis / Westlaw flag 29
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Broken Hill South Ltd v Commissioner of Taxation (NSW) [1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163 High Court of Australia Australia - Commonwealth 1 Mar 1937 AustLII flag 162
FCT v Rochester [1934] HCA 17; 50 CLR 225; 2 ATD 466 High Court of Australia Australia - Commonwealth 7 Jun 1934 AustLII flag 25
McNicol v Pinch [1906] UKLawRpKQB 95; [1906] 2 KB 352 United Kingdom 26 Jun 1906 CommonLII flag 65
R v Lyon [1906] HCA 17; (1906) 3 CLR 770; 13 ALR 37 High Court of Australia Australia - Commonwealth 5 Apr 1906 AustLII flag 30
Peterswald v Bartley [1904] HCA 21; (1904) 1 CLR 497; 10 ALR (CN) 65 High Court of Australia Australia - Commonwealth 13 Sep 1904 AustLII flag 69
Attorney-General v The Colonial Sugar Refining Co Ltd [1900] VicLawRp 42; (1900) 26 VLR 83 Australia - Victoria 10 May 1900 AustLII flag 4
Grey v Pearson [1857] EngR 335; [1843-60] All ER 21; (1857) 6 HLCas 61; 10 ER 1216 House of Lords United Kingdom circa 1857 CommonLII flag 273
Julia Langston, an Infant, by her next Friend; Maria Sarah Langston; Charles Barter the Elder, and Wife; and Charles Barter the Younger, an Infant, by his next Friend,-Appellants; James Haughton Langston, Sir Chas Morice Pole, Bart, and Haughton Farmer Okeover,-Respondents [1834] EngR 190; 2 Cl & F 194; 6 ER 1128; 8 Bli 137 House of Lords United Kingdom circa 1834 CommonLII flag 30

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