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Australian National Railways Commission v Collector of Customs, SA   flag  100

[1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367
Federal Court of Australia
Australia - Commonwealth
23rd August, 1985

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Unique Commercial Group Pty Ltd v Cusumano [2024] NSWCATAP 204 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 16 Oct 2024 AustLII flag 13
DPP v Osman (a pseudonym) [2024] VSCA 210 Supreme Court of Victoria - Court of Appeal Australia - Victoria 19 Sep 2024 AustLII flag
FSX v Chief Commissioner of State Revenue [2024] NSWCATAP 169 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 29 Aug 2024 AustLII flag
Samchris Pty Ltd v Keogh [2024] NSWCATAP 125 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 28 Jun 2024 AustLII flag 3
New South Wales Self Insurance Corporation v Kavanagh [2024] NSWCATAP 109 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 13 Jun 2024 AustLII flag
Sanders v Return to Work Corporation of South Australia [2022] SAET 106 Australia 10 Aug 2022 AustLII flag
Kimber v Chief Executive, Department of Treasury and Finance [2021] SASCA 133 Supreme Court of South Australia - Court of Appeal Australia - South Australia 11 Nov 2021 AustLII flag 11
R v Macdonald; R v Edward Obeid; R v Moses Obeid (No 17) [2021] NSWSC 858 Supreme Court of New South Wales Australia - New South Wales 19 Jul 2021 AustLII flag 7
DPP v Zheng [2021] NSWSC 131 Supreme Court of New South Wales Australia - New South Wales 23 Feb 2021 AustLII flag 3
Santos Ltd v Fluor Australia Pty Ltd (No 1) [2020] QSC 372 Supreme Court of Queensland Australia - Queensland 15 Dec 2020 AustLII flag 6
Kemsley v NSW Land and Housing Corporation [2020] NSWCATAP 188 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 11 Sep 2020 AustLII flag 2
Graham O'Keefe v Integral Corporate Property Pty Ltd [2020] NSWCATAP 76 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 5 May 2020 AustLII flag 2
Passas v Comensoli [2019] NSWCATAP 298 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 18 Dec 2019 AustLII flag 1
ACN 154 520 199 Pty Ltd (in Liq) [2018] FCA 129 Federal Court of Australia Australia - Commonwealth 23 Feb 2018 AustLII flag 2
Margo v Mark & Kitson Corporation Pty Ltd (in liquidation) [2018] FCCA 266 Federal Circuit Court of Australia Australia 14 Feb 2018 AustLII flag
Sunol v Burns [2016] NSWCATAP 206 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 12 Sep 2016 AustLII flag 2
Codlea Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAP 30 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 8 Feb 2016 AustLII flag 2
Rogers v Vinoly [2016] NSWCATAP 2 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 4 Jan 2016 AustLII flag 13
Cao v Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2014] FCA 52 Federal Court of Australia Australia - Commonwealth 14 Feb 2014 AustLII flag 4
Bina v ISS Property Services Pty Ltd [2013] NSWWCCPD 72 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 19 Dec 2013 AustLII flag 14
Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42; 96 ATR 315 Administrative Decisions Tribunal Australia - New South Wales 6 Sep 2013 AustLII flag 37
Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 47
Commissioner of Taxation v Crown Insurance Services Ltd [2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 35
FTR 2012/D3 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 43-70 of the Fuel Tax Act 2006 [2012] ATODFTR FTR2012/D3 Australian Taxation Office Australia - Commonwealth 27 Jun 2012 AustLII flag
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 flag
FTR 2012/D2 - Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into, Australia for use in carrying on an enterprise involving 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006 [2012] ATODFTR FTR2012/D2 Australian Taxation Office Australia - Commonwealth 27 Jun 2012 AustLII flag
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
Roads & Traffic Authority of New South Wales v Graincorp Operations Ltd [2009] NSWSC 1204 Supreme Court of New South Wales Australia - New South Wales 12 Nov 2009 AustLII flag 1
Fisse v Secretary, Department of the Treasury [2008] FCAFC 188; (2008) 172 FCR 513; (2008) 253 ALR 11; (2008) 109 ALD 1 Federal Court of Australia Australia - Commonwealth 11 Dec 2008 AustLII flag 37
New South Wales Fire Brigades v Newman [2008] NSWCA 82; (2008) 5 DDCR 423 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 May 2008 AustLII flag 3
Midcoast Lime Co Pty Ltd v Minister for Primary Industries [2008] NSWSC 331 Supreme Court of New South Wales Australia - New South Wales 15 Apr 2008 AustLII flag 4
Street v Luna Park Sydney Pty Ltd [2007] NSWSC 695 Supreme Court of New South Wales Australia - New South Wales 13 Jun 2007 AustLII flag 1
Ergon Energy Corporation Ltd v Commissioner of Taxation [2006] FCAFC 125; (2006) 153 FCR 551; 232 ALR 652; 94 ALD 1; 64 ATR 130 Federal Court of Australia Australia - Commonwealth 15 Aug 2006 AustLII flag 32
Chief Executive Officer of Customs v Biocontrol Ltd [2006] FCA 107; (2006) 150 FCR 64; (2006) 89 ALR 551; 89 ALD 551 Federal Court of Australia Australia - Commonwealth 16 Feb 2006 AustLII flag 9
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
Lindsay Brothers Transport Pty Ltd v Commissioner of Taxation [2005] AATA 641; 60 ATR 1035 Administrative Appeals Tribunal Australia 6 Jul 2005 AustLII flag
SZAYH v Minister for Immigration & Multicultural & Indigenous Affairs [2005] FCA 4 Federal Court of Australia Australia - Commonwealth 7 Jan 2005 AustLII flag 3
Re Allseas Marine Contractors SA and FCT [2005] AATA 7; 58 ATR 1213; 83 ALD 773 Administrative Appeals Tribunal Australia 6 Jan 2005 AustLII flag
PGBR 2004/D3 - Energy grants: off-road credits for agriculture [2004] ATODPGBR PGBR2004/D3 Australian Taxation Office Australia - Commonwealth 24 Nov 2004 AustLII flag
Hill v Repatriation Commission [2004] FCA 832; (2004) 207 ALR 470; (2004) 82 ALD 60; (2004) 39 AAR 103 Federal Court of Australia Australia - Commonwealth 1 Jul 2004 AustLII flag 30
PGBR 2004/D2 - Energy Grants: off-road credits for forestry [2004] ATODPGBR PGBR2004/D2 Australian Taxation Office Australia - Commonwealth 26 May 2004 AustLII flag
PGBR 2004/D1 - Energy Grants: off-road credits for fishing operations [2004] ATODPGBR PGBR2004/D1 Australian Taxation Office Australia - Commonwealth 25 Feb 2004 AustLII flag
Nye v New South Wales [2002] NSWSC 1268; (2002) 134 A Crim R 245 Supreme Court of New South Wales Australia - New South Wales 27 Sep 2002 AustLII flag 10
Re Riviera Nautic Pty Ltd and Commissioner of Taxation [2002] AATA 657; (2002) 68 ALD 581; (2002) 50 ATR 1106; (2002) 35 AAR 361 Administrative Appeals Tribunal Australia 5 Aug 2002 AustLII flag 15
Re Lorenzin Construction Pty Ltd and Chief Executive Officer of Customs [1999] AATA 571; 58 ALD 503 Administrative Appeals Tribunal Australia 4 Aug 1999 AustLII flag
Murray Irrigation Ltd v Commissioner of Taxation [1999] FCA 526 Federal Court of Australia Australia - Commonwealth 30 Apr 1999 AustLII flag
South Burdekin Water Board and CEO of Customs [1999] AATA 74 Administrative Appeals Tribunal Australia 10 Feb 1999 AustLII flag 1
Chief Executive Officer of Customs v Western Australian Government Railways Commission (Westr [1999] FCA 4 Federal Court of Australia Australia - Commonwealth 7 Jan 1999 AustLII flag 1
Dawson Engineering Pty Ltd & Brown & Root Pty Ltd v Chief Executive Officer of Customs [1998] FCA 1010 Federal Court of Australia Australia - Commonwealth 21 Aug 1998 AustLII flag 1
Goodyear Australia Ltd and CEO of Customs [1998] AATA 488 Administrative Appeals Tribunal Australia 1 Jul 1998 AustLII flag
Esso Australia Ltd v Chief Executive Officer of Customs [1998] AATA 366 Administrative Appeals Tribunal Australia 22 May 1998 AustLII flag 1
Woolworths Ltd v Liquor Licensing Board [1998] ACTSC 199 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 27 Apr 1998 AustLII flag
Woolworths Ltd v Liquor Licensing Board [1998] ACTSC 198 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 27 Apr 1998 AustLII flag
Chief Executive Officer of Customs Tabcorp Holdings Ltd v Bowen [1997] AATA 462 Administrative Appeals Tribunal Australia 7 Nov 1997 AustLII flag 1
CEO of Australian Customs Services v Tasmanian Electro Metallurgical Co Pty Ltd [1997] FCA 594 Federal Court of Australia Australia - Commonwealth 7 Jul 1997 AustLII flag
Chief Executive Officer of Customs v Dyno Westfarmers Ltd [1997] FCA 406 Federal Court of Australia Australia - Commonwealth 23 May 1997 AustLII flag
Baxter Healthcare Pty Ltd v Comptroller-General of Customs [1997] FCA 131; (1997) 72 FCR 467 Federal Court of Australia Australia - Commonwealth 21 Feb 1997 AustLII flag 41
Australian Community Pharmacy Authority v Ibram Hanna [1997] FCA 33 Federal Court of Australia Australia - Commonwealth 6 Feb 1997 AustLII flag
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
Comcare v John Lewis Williams [1996] FCA 975 Federal Court of Australia Australia - Commonwealth 13 Nov 1996 AustLII flag 1
Comcare v John Lewis Willems [1996] FCA 1873 Federal Court of Australia Australia - Commonwealth 13 Nov 1996 AustLII flag 1
Proserpine C-Operative Sugar Milling Association v Commissioner of Taxation [1996] FCA 894 Federal Court of Australia Australia - Commonwealth 16 Oct 1996 AustLII flag
Proserpine Co-Operative Sugar Milling Association v Commissioner of Taxation [1996] FCA 1822 Federal Court of Australia Australia - Commonwealth 16 Oct 1996 AustLII flag
Dyno Wesfarmers Ltd and Chief Executive Officer of Customs [1996] AATA 828 Administrative Appeals Tribunal Australia 23 Sep 1996 AustLII flag
Queensland Railways and Regional Director of Customs (Queensland) [1996] AATA 239 Administrative Appeals Tribunal Australia 25 Jul 1996 AustLII flag
Collector of Customs v the Western Australian Government Railways Commission (Westrail) [1995] FCA 1668 Federal Court of Australia Australia - Commonwealth 16 Nov 1995 AustLII flag
Telstra Corporation Ltd v Kendall [1995] FCA 1481; (1995) 55 FCR 221; (1995) 131 ALR 319; (1995) 39 ALD 81; (1995) 81 A Crim R 348 Federal Court of Australia Australia - Commonwealth 24 Aug 1995 AustLII flag 59
Collector of Customs v R Russell and Sons Pty Ltd [1995] FCA 1317 Federal Court of Australia Australia - Commonwealth 23 Jun 1995 AustLII flag
Pilkington (Australia) Ltd v the Anti-Dumping Authority and the Minister of Science and Small Business [1995] FCA 1192 Federal Court of Australia Australia - Commonwealth 7 Apr 1995 AustLII flag 1
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15
Rylane Pty Ltd and Collector of Customs [1994] AATA 258 Administrative Appeals Tribunal Australia 26 Aug 1994 AustLII flag
Collector of Customs v Sharp Corporation of Australia Pty Ltd [1994] FCA 1246; (1994) 20 AAR 186; (1994) 35 ALD 589 Federal Court of Australia Australia - Commonwealth 9 Aug 1994 AustLII flag 5
R Russell and Sons Pty Ltd and Collector of Customs [1994] AATA 219 Administrative Appeals Tribunal Australia 29 Jul 1994 AustLII flag
Re: Western Australian Government Railways Commission (Westrail) and Collector of Customs [1994] AATA 177; (1994) 36 ALD 158 Administrative Appeals Tribunal Australia 1 Jul 1994 AustLII flag 3
Thiess Contractors Pty Ltd and Chief Executive Officer of Customs [1994] AATA 558 Administrative Appeals Tribunal Australia 22 Jun 1994 AustLII flag
Roche Bros Pty Ltd and Chief Executive Officer of Customs [1994] AATA 536 Administrative Appeals Tribunal Australia 8 Jun 1994 AustLII flag
District Council of Coober Pedy and Cowell Electric Supply Co Ltd and Collector of Customs [1994] AATA 67; (1994) 33 ALD 800 Administrative Appeals Tribunal Australia 17 Mar 1994 AustLII flag
Twigg Plant Hire Pty Ltd and Collector of Customs [1994] AATA 46 Administrative Appeals Tribunal Australia 2 Mar 1994 AustLII flag
Water Administration Ministerial Corporation and Collector of Customs [1994] AATA 17 Administrative Appeals Tribunal Australia 25 Jan 1994 AustLII flag
Collector of Customs v Rottnest Island Authority [1994] FCA 876; (1994) 48 FCR 177; (1994) 119 ALR 406; 119 AAR 70; 32 ALD 1 Federal Court of Australia Australia - Commonwealth 17 Jan 1994 AustLII flag 12
Nabalco Pty Ltd and Collector of Customs [1993] AATA 379; (1993) 32 ALD 771 Administrative Appeals Tribunal Australia 22 Dec 1993 AustLII flag 1
Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 322; (1993) 115 ALR 1 Federal Court of Australia Australia - Commonwealth 9 Jul 1993 AustLII flag 80
Peter Gilbert Mackie and Collector of Customs (Wa) [1993] AATA 203 Administrative Appeals Tribunal Australia 2 Jul 1993 AustLII flag
T J Depiazzi and Sons and Collector of Customs [1993] AATA 182 Administrative Appeals Tribunal Australia 11 Jun 1993 AustLII flag
Leslie Salt (A Department of Cargill Aust Ltd) and Collector of Customs [1993] AATA 130 Administrative Appeals Tribunal Australia 28 Apr 1993 AustLII flag
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
Re French Island Barge Pty Ltd and Collector of Customs [1993] AATA 52 Administrative Appeals Tribunal Australia 17 Feb 1993 AustLII flag
Re Pozzolanic Enterprises Pty Ltd v Collector of Customs [1992] FCA 581 Federal Court of Australia Australia - Commonwealth 30 Nov 1992 AustLII flag
Re Impast Pty Ltd and Collector of Customs [1992] AATA 338 Administrative Appeals Tribunal Australia 5 Nov 1992 AustLII flag
Re Pozzolanic Enterprises Pty Ltd and Collector of Customs [1992] AATA 249 Administrative Appeals Tribunal Australia 19 Aug 1992 AustLII flag
Re Alcoa of Australia Ltd and the Western Australian Government Railways Commission (Westrail) and Collector of Customs [1992] AATA 60 Administrative Appeals Tribunal Australia 21 Feb 1992 AustLII flag
Re Vice Nizich and Ane Nizich v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 426 Federal Court of Australia Australia - Commonwealth 6 Sep 1991 AustLII flag
Essential Oils of Tasmania Pty Ltd and Australian Customs Service [1991] AATA 566 Administrative Appeals Tribunal Australia 14 Jun 1991 AustLII flag
Re Queensland Electricity Commission and Collector of Customs [1991] AATA 17; 24 ALD 286; 13 AAR 119 Administrative Appeals Tribunal Australia 25 Jan 1991 AustLII flag 11
Re Blair Athol Coal Project and Collector of Customs [1990] AATA 74 Administrative Appeals Tribunal Australia 4 Apr 1990 AustLII flag
Re Fairfield Horticultural Products Ltd and Collector of Customs (Tasmania) [1989] AATA 209 Administrative Appeals Tribunal Australia 22 Sep 1989 AustLII flag
Collector of Customs (Tas) v Davis [1989] FCA 308; (1989) 23 FCR 378; (1989) 10 AAR 439 Federal Court of Australia Australia - Commonwealth 10 Aug 1989 AustLII flag 21
Re John Bernard Davis and Collector of Customs (Tas) [1988] AATA 311 Administrative Appeals Tribunal Australia 27 Oct 1988 AustLII flag
Collector of Customs v Bell Basic Industries Ltd [1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506 Federal Court of Australia Australia - Commonwealth 21 Oct 1988 AustLII flag 47

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Unreasonableness and Error of Law" (2001) 24 University of New South Wales Law Journal 315 Aronson, Mark Australia circa 2001 AustLII flag 5

Legislation Cited

Legislation Name Provision
Diesel Fuel Taxes Legislation Amendment Bill 1982 (Cth)
Customs Act 1901 (Cth)
Excise Act 1901 (Cth) s87A
Australian National Railways Act 1975 (Cth)
Australian National Railways Commission Act 1983 (Cth)
Diesel Fuel Taxes Legislation Amendment Act 1982 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Collector of Customs v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87
Re Cliffs Robe River Iron Associates and Collector of Customs (1984) 2 AAR 219 Australia circa 1984 Legal Online / Westlaw flag 9
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
R v Drake-Brockman; Ex parte National Oil Pty Ltd [1943] HCA 35; (1943) 68 CLR 51; [1943] ALR 394 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 55

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