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

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		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 †
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	190
Dilworth v Commissioner of Stamps	[1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61		United Kingdom	26 Nov 1898	CommonLII	190
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	118
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	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	94
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	90
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	83
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	69
McNicol v Pinch	[1906] UKLawRpKQB 95; [1906] 2 KB 352		United Kingdom	26 Jun 1906	CommonLII	65
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	63
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	60
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	50
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	48
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	35
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	21
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	17
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	15
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	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	11
FCT v Reef Networks Pty Ltd	[2004] FCAFC 275; (2004) 57 ATR 375	Federal Court of Australia	Australia - Commonwealth	15 Oct 2004	AustLII	6
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	6
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	6
Public Servant Case	[2014] AATA 247	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII	5
Bentivoglio and Commissioner of Taxation	[2014] AATA 620	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII	4
Attorney-General v The Colonial Sugar Refining Co Ltd	[1900] VicLawRp 42; (1900) 26 VLR 83		Australia - Victoria	10 May 1900	AustLII	4
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII	3
Commonwealth v 5 Star Foods Pty Ltd	[2002] VSC 70; 167 FLR 214	Supreme Court of Victoria	Australia - Victoria	27 Mar 2002	AustLII	2
TBCL and Commissioner of Taxation (Taxation)	[2016] AATA 264	Administrative Appeals Tribunal	Australia	27 Apr 2016	AustLII	1
"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	1
Pillay and Commissioner of Taxation	[2013] AATA 447	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII	1
Taxology Pty Ltd and Commissioner of Taxation (Taxation)	[2016] AATA 565	Administrative Appeals Tribunal	Australia	2 Aug 2016	AustLII
HVZZ and Commissioner of Taxation	[2015] AATA 133	Administrative Appeals Tribunal	Australia	5 Mar 2015	AustLII
Confidential and Commissioner of Taxation	[2014] AATA 961	Administrative Appeals Tribunal	Australia	23 Dec 2014	AustLII
Riley and Commissioner of Taxation	[2014] AATA 664	Administrative Appeals Tribunal	Australia	12 Sep 2014	AustLII
Terminals (NZ) Ltd v Comptroller of Customs	[2013] NZSCTrans 16		New Zealand	5 Aug 2013	NZLII

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