MP Metals Pty Ltd v FCT 50

[1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538

High Court of Australia

Australia - Commonwealth

12th January, 1968

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
CMF Group Pty Ltd v Independent Liquor and Gaming Authority	[2021] NSWCATAD 327	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	9 Nov 2021	AustLII
D & D Natural Health Pty Ltd v Independent Liquor and Gaming Authority	[2020] NSWCATAD 307	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Dec 2020	AustLII	2
Calidad Pty Ltd v Seiko Epson Corporation	[2020] HCA 41; 34 ALR 577; (2020) 94 ALJR 1044	High Court of Australia	Australia - Commonwealth	12 Nov 2020	AustLII	8
Uber BV v Commissioner of Taxation	[2017] FCA 110; (2017) 247 FCR 462	Federal Court of Australia	Australia - Commonwealth	17 Feb 2017	AustLII	8
Chapman-Davis v New South Wales	[2015] NSWIC 10; (2015) 90 NSWLR 533	Industrial Court of New South Wales	Australia - New South Wales	3 Aug 2015	AustLII	8
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII	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
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
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
Csars v Foskor	[2010] ZASCA 45; [2010] 3 All SA 594	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2010	SAFLII	8
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
El Hajje v Chief Executive Officer of Customs	[2007] VSCA 168	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Aug 2007	AustLII
FTR 2007/D1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006	[2007] ATODFTR FTR2007/D1	Australian Taxation Office	Australia - Commonwealth	11 Apr 2007	AustLII
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006	[2007] ATOFTR FTR2007/1	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006	[2007] ATOFTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Chief Executive Officer of Customs v Nazih El Hajje	[2005] HCATrans 34	High Court of Australia	Australia - Commonwealth	10 Feb 2005	AustLII	1
AGL Victoria Pty Ltd v Lockwood	[2003] VSC 453; (2003) 10 VR 596; (2003) 183 FLR 242; (2004) 22 ACLC 237	Supreme Court of Victoria	Australia - Victoria	14 Nov 2003	AustLII	10
Re Brambles Australia Ltd and Department of Industry, Tourism and Resources	[2003] AATA 1032; 76 ALD 701	Administrative Appeals Tribunal	Australia	13 Oct 2003	AustLII	2
Besmaw Pty Ltd v Sutherland Shire Council	[2003] NSWLEC 181; (2003) 127 LGERA 413	Land and Environment Court of New South Wales	Australia - New South Wales	8 Aug 2003	AustLII	13
Hosking Munro Pty Ltd v Botany Bay City Council	[2001] NSWLEC 255; (2001) 116 LGERA 451	Land and Environment Court of New South Wales	Australia - New South Wales	5 Nov 2001	AustLII	1
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
O'Connell, Inspector of Taxes v Tara Mines Ltd	[2001] IEHC 60	High Court of Ireland	Republic of Ireland	4 Apr 2001	BAILII
Softex Industries Pty Ltd ACN 010 152 913 v Commissioner of Taxation	[2000] FCA 1693	Federal Court of Australia	Australia - Commonwealth	22 Nov 2000	AustLII
Crosland v North Sydney Council	[2000] NSWLEC 165; (2000) 109 LGERA 244	Land and Environment Court of New South Wales	Australia - New South Wales	2 Aug 2000	AustLII	7
State Electricity Commission of Victoria v Commissioner of Taxation	[1999] FCA 1329; 96 FCR 22; (1999) 42 ATR 820	Federal Court of Australia	Australia - Commonwealth	29 Sep 1999	AustLII	10
IGY Manufacturing Pty Ltd v Commissioner of Taxation	[1999] FCA 1157	Federal Court of Australia	Australia - Commonwealth	25 Aug 1999	AustLII
McDonald's Australia Ltd v Commissioner of Taxation	[1999] FCA 1045	Federal Court of Australia	Australia - Commonwealth	2 Aug 1999	AustLII
Whittlesea CC v United Health Foods Whittlesea CC v United Health Foods	[1998] VICCAT 740	Victorian Civil and Administrative Tribunal	Australia - Victoria	1 Jul 1998	AustLII
NT96/465 and Commissioner of Taxation	[1998] AATA 410; 39 ATR 1067	Administrative Appeals Tribunal	Australia	10 Jun 1998	AustLII
Wallace v Stanford	[1995] NSWSC 121	Supreme Court of New South Wales	Australia - New South Wales	1 Nov 1995	AustLII
Tobacco Institute of Australia Ltd v Australian Federation of Consumer Organisations Inc	[1993] FCA 630	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII	3
Commonwealth v Genex Corporation Pty Ltd	[1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115	High Court of Australia	Australia - Commonwealth	8 Dec 1992	AustLII	18
Johnson & Johnson Australia Pty Ltd v Sterling Pharmaceuticals Pty Ltd	[1991] FCA 402; 14 AAR 70	Federal Court of Australia	Australia - Commonwealth	28 Aug 1991	AustLII	13
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation	[1991] FCA 302; 22 ATR 178/91	Federal Court of Australia	Australia - Commonwealth	11 Jul 1991	AustLII
WEA Records Pty Ltd v FCT	[1990] FCA 323; (1990) 96 ALR 365; (1990) 21 ATR 799	Federal Court of Australia	Australia - Commonwealth	29 Aug 1990	AustLII	11
Re Norcim Investments Pty Ltd and Australian Industrial Research and Development Incentives Board	[1986] AATA 350	Administrative Appeals Tribunal	Australia	7 Nov 1986	AustLII
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII	10
Commissioner of Taxation v Nimrod Theatre Co Ltd	[1985] FCA 65; 5 FCR 269; 57 ALR 703; 16 ATR 232	Federal Court of Australia	Australia - Commonwealth	8 Mar 1985	AustLII	10
Re Commissioner of Taxation of the Commonwealth of Australia v Jax Tyres Pty Ltd	[1984] FCA 415	Federal Court of Australia	Australia - Commonwealth	21 Dec 1984	AustLII
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
Chelfco Ninety-Four Pty Ltd v Road Traffic Authority	[1985] VicRp 1; [1985] VR 1		Australia - Victoria	17 Aug 1984	AustLII	6
Alcoa of Australia v Button	[1984] FCA 192; 2 FCR 13; (1984) 55 ALR 101	Federal Court of Australia	Australia - Commonwealth	19 Jul 1984	AustLII	5
Re Rubis Investments Pty Ltd and Collector of Customs (Victoria)	[1984] AATA 190	Administrative Appeals Tribunal	Australia	1 Jun 1984	AustLII
Re Transplant and Breeding Services Pty Ltd and Australian Industrial and Development Incentives Board	[1983] AATA 79	Administrative Appeals Tribunal	Australia	31 Mar 1983	AustLII
PAP Printers & Publishers Pty Ltd v Minister for Business &Consumer Affairs	[1982] FCA 148; (1982) 42 ALR 377; (1982) 66 FLR 341	Federal Court of Australia	Australia - Commonwealth	30 Jul 1982	AustLII	5
Re Babinda Co-operative Sugar Milling Association Ltd and Australian Industrial Research and Development Incentives Board	[1980] AATA 38; 2 ALD 851	Administrative Appeals Tribunal	Australia	30 Jun 1980	AustLII	3
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII	91
Caldow v Lane	[1970] VicRp 85; [1970] VR 658		Australia - Victoria	13 Feb 1970	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text	Citation Index
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One"	(1994) 22 Federal Law Review 116	Barnes, Jeffrey	Australia	circa 1994	AustLII	4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Hudson's Bay Co v Thompson	[1960] AC 926		United Kingdom	circa 1960	LexisNexis / Westlaw	5
Bluston & Bramley Ltd v Leigh	(1950) 2 KB 548		United Kingdom	circa 1950	LexisNexis / Westlaw	4
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
Producers' Co-operative Distributing Society Ltd v Commissioner of Taxation (NSW)	[1947] UKPCHCA 2; (1947) 75 CLR 134	Privy Council	Australia - Commonwealth	18 Dec 1947	AustLII	14
Producers' Co-operative Distributing Society Ltd v Commissioner of Taxation (NSW)	[1944] HCA 39; (1944) 69 CLR 523	High Court of Australia	Australia - Commonwealth	11 Dec 1944	AustLII	21
FCT v Riley	[1935] HCA 47; (1935) 53 CLR 69; 3 ATD 183	High Court of Australia	Australia - Commonwealth	20 Jun 1935	AustLII	18
FCT v Rochester	[1934] HCA 17; 50 CLR 225; 2 ATD 466	High Court of Australia	Australia - Commonwealth	7 Jun 1934	AustLII	25
Re Searls Ltd	[1932] NSWStRp 68; (1932) 2 ATD 129; 49 WN (NSW) 195; (1932) 33 SR (NSW) 7	Supreme Court of New South Wales	Australia - New South Wales	16 Sep 1932	AustLII	15
Adams v Rau	[1931] HCA 43; (1931) 46 CLR 572; 38 ALR 87; 1 ATD 302	High Court of Australia	Australia - Commonwealth	3 Dec 1931	AustLII	29
Irving v Munro & Sons Ltd	[1931] HCA 57; 46 CLR 279; 1 ATD 306	High Court of Australia	Australia - Commonwealth	17 Nov 1931	AustLII	19
Bailey v Potteries Electric Traction Co Ltd	(1931) 1 KB 385		United Kingdom	circa 1931	LexisNexis / Westlaw	2
(1931) 1 KB 426	(1931) 1 KB 426		United Kingdom	circa 1931	LexisNexis / Westlaw	1
Langbaurgh Revenue Officer v Langbaurgh Assessment Committee	(1930) 46 TLR 508		United Kingdom	circa 1930	LexisNexis	1
A R Brown, Macfarlane & Co Ltd v Inland Revenue	[1930] SLT 260		United Kingdom - Scotland	circa 1930	Westlaw	1
McNicol v Pinch	[1906] UKLawRpKQB 95; [1906] 2 KB 352		United Kingdom	26 Jun 1906	CommonLII	65
Richard Parker v The Great Western Railway Co	[1856] EngR 300; 119 ER 793; (1856) 6 E & B 77	Queen's Bench	United Kingdom	circa 1856	CommonLII	1

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