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Triple R Waste Management and Commissioner of Taxation   flag  11

[2013] AATA 99; (2013) 59 AAR 165
Administrative Appeals Tribunal
Australia
26th February, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxology Pty Ltd and Commissioner of Taxation (Taxation) [2016] AATA 565 Administrative Appeals Tribunal Australia 2 Aug 2016 AustLII flag
TBCL and Commissioner of Taxation (Taxation) [2016] AATA 264 Administrative Appeals Tribunal Australia 27 Apr 2016 AustLII flag 1
Senior and Commissioner of Taxation [2015] AATA 353; (2015) 101 ATR 415 Administrative Appeals Tribunal Australia 22 May 2015 AustLII flag 3
HVZZ and Commissioner of Taxation [2015] AATA 133 Administrative Appeals Tribunal Australia 5 Mar 2015 AustLII flag
Confidential and Commissioner of Taxation [2014] AATA 961 Administrative Appeals Tribunal Australia 23 Dec 2014 AustLII flag
Riley and Commissioner of Taxation [2014] AATA 664 Administrative Appeals Tribunal Australia 12 Sep 2014 AustLII flag
Bentivoglio and Commissioner of Taxation [2014] AATA 620 Administrative Appeals Tribunal Australia 2 Sep 2014 AustLII flag 4
Public Servant Case [2014] AATA 247 Administrative Appeals Tribunal Australia 28 Apr 2014 AustLII flag 5
Terminals (NZ) Ltd v Comptroller of Customs [2013] NZSCTrans 16 New Zealand 5 Aug 2013 NZLII flag
Pillay and Commissioner of Taxation [2013] AATA 447 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Practical Injustice in the Context of Private Tax Rulings" (2016) 39 University of New South Wales Law Journal 1096 Azzi, John Australia circa 2016 AustLII flag 1

Legislation Cited

Legislation Name Provision
AAT Act (Cth) s5, s25, s43
Excise Act 1901 (Cth) s4, s6
Excise Tariff Act 1921 (Cth) s2, s5
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s5, s10, s14ZZK, s65

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Baini v R [2012] HCA 59; (2012) 246 CLR 469; (2012) 293 ALR 472; 87 ALJR 180; (2012) 218 A Crim R 467 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 351
Cooperative Bulk Handling Ltd v FCT [2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183 Federal Court of Australia Australia - Commonwealth 25 May 2010 AustLII flag 17
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 14
Hastie Group Ltd v Commissioner of Taxation [2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076 Federal Court of Australia Australia - Commonwealth 9 Dec 2008 AustLII flag 11
Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147 High Court of Australia Australia - Commonwealth 30 Jul 2008 AustLII flag 1453
Lygon Nominees Pty Ltd v Commissioner of State Revenue [2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736 Supreme Court of Victoria - Court of Appeal Australia - Victoria 3 Jul 2007 AustLII flag 21
Lamont v Commissioner of Taxation [2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 15
FCT v Reef Networks Pty Ltd [2004] FCAFC 275; (2004) 57 ATR 375 Federal Court of Australia Australia - Commonwealth 15 Oct 2004 AustLII flag 6
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
Commissioner of Taxation v Softex Industries Pty Ltd [2001] FCA 397; (2001) 107 FCR 111; (2001) 191 ALR 724; (2001) 46 ATR 512 Federal Court of Australia Australia - Commonwealth 11 Apr 2001 AustLII flag 6
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 flag 118
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
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 5350
Commissioner of Taxation v McMahon [1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag 60
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
Brennan v Comcare [1994] FCA 1147; (1994) 50 FCR 555; (1994) 122 ALR 615; 19 AAR 542 Federal Court of Australia Australia - Commonwealth 8 Jun 1994 AustLII flag 235
CTC Resources NL v Commissioner of Taxation [1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403 Federal Court of Australia Australia - Commonwealth 3 Mar 1994 AustLII flag 48
Secretary, Department of Social Security v Hodgson [1992] FCA 338; (1992) 37 FCR 32; (1992) 108 ALR 322; (1992) 27 ALD 309; (1992) 15 AAR 563; [1992] ASSC 92-126 Federal Court of Australia Australia - Commonwealth 17 Jul 1992 AustLII flag 190
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Fletcher v Commissioner of Taxation [1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 193
Secretary, Department of Social Security v Riley (1987) 17 FCR 99; (1987) 76 ALR 393; (1987) 13 ALD 608; (1987) 7 AAR 452 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 63
Jax Tyres Pty Ltd v Commissioner of Taxation [1984] FCA 278; (1984) 3 FCR 252; (1984) 55 ALR 723; 15 ATR 1108 Federal Court of Australia Australia - Commonwealth 28 Sep 1984 AustLII flag 6
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
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3779
Sherritt Gordon Mines Ltd v FCT [1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344 Australia - Victoria 29 Jun 1976 AustLII flag 102
Ogden Industries Pty Ltd v Lucas [1970] AC 113; [1969] 1 All ER 121; [1969] 3 WLR 75 United Kingdom circa 1970 LexisNexis / Westlaw flag 94
Damjanovic & Sons Pty Ltd v Commonwealth [1968] HCA 42; (1968) 117 CLR 390; [1969] ALR 653; 42 ALJR 102 High Court of Australia Australia - Commonwealth 27 Jun 1968 AustLII flag 83
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
Mobil Oil Australia Pty Ltd v FCT [1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133 High Court of Australia Australia - Commonwealth 15 Oct 1963 AustLII flag 507
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
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
McNicol v Pinch [1906] UKLawRpKQB 95; [1906] 2 KB 352 United Kingdom 26 Jun 1906 CommonLII flag 65
Attorney-General v The Colonial Sugar Refining Co Ltd [1900] VicLawRp 42; (1900) 26 VLR 83 Australia - Victoria 10 May 1900 AustLII flag 4
Dilworth v Commissioner of Stamps [1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61 United Kingdom 26 Nov 1898 CommonLII flag 190

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