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Collector of Customs v Bell Basic Industries Ltd   flag  47

[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
21st October, 1988

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Banktech Group Pty Ltd and Commissioner of Taxation (Taxation) [2023] AATA 3850 Administrative Appeals Tribunal Australia 23 Nov 2023 AustLII flag
McPhail v Return to Work SA [2020] SAET 53 Australia 16 Apr 2020 AustLII flag 5
BASF Australia Ltd and Chief Executive Officer of Customs [2015] AATA 140 Administrative Appeals Tribunal Australia 12 Mar 2015 AustLII flag 2
Re Midland Brick Co Pty Ltd and Chief Executive Officer of Customs [2008] AATA 673; 73 ATR 415 Administrative Appeals Tribunal Australia 31 Jul 2008 AustLII flag
Re HJ Heinz Co Ltd and Chief Executive Officer of Customs [2004] AATA 1063; 57 ATR 1109; 84 ALD 520 Administrative Appeals Tribunal Australia 12 Oct 2004 AustLII flag 2
Re Adelaide Brighton Cement Ltd and Chief Executive Officer of Customs [2002] AATA 688; 71 ALD 128; 50 ATR 1123 Administrative Appeals Tribunal Australia 14 Aug 2002 AustLII flag 2
Re Parks Holdings Pty Ltd (t/as Gladstone Chemicals) and Chief Executive Officer of Customs [2001] AATA 562; 49 ATR 1101 Administrative Appeals Tribunal Australia 20 Jun 2001 AustLII flag 2
North Queensland Conservation Council and Great Barrier Reef Park Authority [2000] AATA 925 Administrative Appeals Tribunal Australia 20 Oct 2000 AustLII flag 3
Regal Seat Covers and Chief Executive Officer of Customs [1999] AATA 655; 57 ALD 423 Administrative Appeals Tribunal Australia 3 Sep 1999 AustLII flag
Goliath Portland Cement Co Ltd; Shaw Contracting Pty Ltd and CEO of Customs [1998] AATA 766 Administrative Appeals Tribunal Australia 30 Sep 1998 AustLII flag 1
David Mitchell Ltd and Chief Executive Officer of Customs, Re [1998] AATA 69; 51 ALD 389 Administrative Appeals Tribunal Australia 9 Feb 1998 AustLII flag 5
Csr Ltd and Chief Executive Officer of Customs [1997] AATA 187 Administrative Appeals Tribunal Australia 4 Jun 1997 AustLII flag
Boral Resources (Nsw) Ltd and Chief Executive Officer Australian Customs Service [1996] AATA 348 Administrative Appeals Tribunal Australia 4 Oct 1996 AustLII flag
Tasmanian Electro Metallurgical Co Pty Ltd and Chief Executive Officer of Customs [1996] AATA 674 Administrative Appeals Tribunal Australia 7 Jun 1996 AustLII flag
WT94/31 and Commissioner of Taxation [1995] AATA 396; (1995) 32 ATR 1047 Administrative Appeals Tribunal Australia 22 Dec 1995 AustLII flag 1
Re Water Authority of WA and Collector of Customs [1995] AATA 147; (1995) 37 ALD 600 Administrative Appeals Tribunal Australia 31 May 1995 AustLII flag 1
Neumann Sands Victoria Pty Ltd and Australian Customs Service [1995] AATA 32 Administrative Appeals Tribunal Australia 14 Feb 1995 AustLII flag
Re Mauri Engineering Food Equipment and Collector of Customs [1993] AATA 16 Administrative Appeals Tribunal Australia 20 Jan 1993 AustLII flag
Re Am International Pty Ltd (Trading As Harris Graphics) and Collector of Customs [1990] AATA 214 Administrative Appeals Tribunal Australia 13 Sep 1990 AustLII flag
Robert Bosch (Australia) Pty Ltd and Collector of Customs [1990] AATA 585 Administrative Appeals Tribunal Australia 26 Jul 1990 AustLII flag
NT87/8008, NT87/8009 and Commissioner of Taxation [1990] AATA 416; 21 ATR 3315 Administrative Appeals Tribunal Australia 20 Mar 1990 AustLII flag
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
WorkPac Pty Ltd v Skene [2018] FCAFC 131; (2018) 264 FCR 536; (2018) 362 ALR 311; (2018) 280 IR 191 Federal Court of Australia Australia - Commonwealth 16 Aug 2018 AustLII flag 439
Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41; (2018) 355 ALR 273 Federal Court of Australia Australia - Commonwealth 5 Feb 2018 AustLII flag 6
Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd [2003] FCA 780; (2003) 75 ALD 478; 53 ATR 460 Federal Court of Australia Australia - Commonwealth 5 Aug 2003 AustLII flag 2
Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd [1999] FCA 666; (1999) 42 ATR 189; 29 AAR 182 Federal Court of Australia Australia - Commonwealth 20 May 1999 AustLII flag 6
CSR Ltd c Chief Executive Officer of Customs [1997] FCA 1093 Federal Court of Australia Australia - Commonwealth 23 Oct 1997 AustLII flag
Jackson v Secretary, Department of Social Security [1997] FCA 1111; 48 ALD 241; 26 AAR 27 Federal Court of Australia Australia - Commonwealth 17 Oct 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 890
Commissioner of Taxation of the Commonwealth of Australia v Kambrook Distributing Pty Ltd [1996] FCA 1359 Federal Court of Australia Australia - Commonwealth 27 Mar 1996 AustLII flag
Collector of Customs v Neumann Sands (Victoria) Pty Ltd [1996] FCA 1330 Federal Court of Australia Australia - Commonwealth 21 Mar 1996 AustLII flag
Collector of Customs v Agfa-Gevaert Ltd M32/1995 [1995] HCATrans 382 High Court of Australia Australia - Commonwealth 14 Nov 1995 AustLII flag
Agfa-Gevaert Ltd v Collector of Customs and Kodak (Australasia) Pty Ltd [1994] FCA 1336 Federal Court of Australia Australia - Commonwealth 16 Sep 1994 AustLII flag 1
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
HR Products Pty Ltd v Collector of Customs [1990] FCA 152; (1990) 20 ALD 340 Federal Court of Australia Australia - Commonwealth 17 May 1990 AustLII flag 27
FCT v Swift [1989] FCA 413; (1989) 18 ALD 679; (1989) 20 ATR 1434 Federal Court of Australia Australia - Commonwealth 3 Oct 1989 AustLII flag 54
Re North Australian Cement Ltd v Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 304; (1989) 20 ATR 1058 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
Environment Protection Authority v Sydney Water Corporation [2023] NSWLEC 119 Land and Environment Court of New South Wales Australia - New South Wales 3 Nov 2023 AustLII flag
Ibrahimi v Commonwealth of Australia (No 3) [2016] NSWSC 1438 Supreme Court of New South Wales Australia - New South Wales 4 Oct 2016 AustLII flag 1
Ellavale Engineering Pty Ltd v Pilgrim [2005] NSWCA 272; (2005) 2 DDCR 744 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Aug 2005 AustLII flag 11
Council of the City of Gosford v Kevin Walter Dillon [1994] NSWLEC 81 Land and Environment Court of New South Wales Australia - New South Wales 13 May 1994 AustLII flag
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue [2009] TASMC 12 Magistrates Court of Tasmania Australia - Tasmania 15 Jan 2009 AustLII flag
GW [2] [1990] VMHRB 4 Mental Health Review Board of Victoria Australia - Victoria 27 Mar 1990 AustLII flag 20
Tipene v The Owners of Strata Plan [2013] WASAT 186 State Administrative Tribunal of Western Australia Australia - Western Australia 15 Nov 2013 AustLII flag 5
Australian Securities and Investments Commission v Emu Brewery Mezzanine Ltd [2004] WASC 241; (2004) 187 FLR 270; (2004) 52 ACSR 168; 1 BFRA 327 Supreme Court of Western Australia Australia - Western Australia 19 Nov 2004 AustLII flag 22
Michael, Re; Ex parte Epic Energy (WA) Nominees Pty Ltd [2002] WASCA 231; (2002) 25 WAR 511; [2002] ATPR 41-886 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Aug 2002 AustLII flag 61

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Table of Cases" [1989] AUMPLawAYbk 1 Editors Australia circa 1989 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s44
Act 1901 (Cth) s273GA
Excise Act 1901 (Cth) s162C, s164
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
North Australian Cement Ltd v FCT [1969] HCA 33; (1969) 119 CLR 353; (1969) 1 ATR 225; 43 ALJR 303 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 29
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 291
Deputy FCT (Q) v Stronach [1936] HCA 29; (1936) 55 CLR 305; [1936] ALR 345; 3 ATD 365 High Court of Australia Australia - Commonwealth 17 Jun 1936 AustLII flag 24
Herbert Adams Pty Ltd v FCT [1932] HCA 27; (1932) 47 CLR 222; 2 ATD 31 High Court of Australia Australia - Commonwealth 4 Aug 1932 AustLII flag 89
Life Insurance Co of Australia Ltd v Phillips [1925] HCA 18; (1925) 36 CLR 60; 31 ALR 206 High Court of Australia Australia - Commonwealth 11 Jun 1925 AustLII flag 283
Whitton v Falkiner [1915] HCA 38; (1915) 20 CLR 118 High Court of Australia Australia - Commonwealth 11 Jun 1915 AustLII flag 90
Chandler & Co v Collector of Customs [1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617 High Court of Australia Australia - Commonwealth 27 Sep 1907 AustLII flag 77
Markell v Wollaston [1906] HCA 91; (1906) 4 CLR 141; 13 ALR 285 High Court of Australia Australia - Commonwealth 7 Aug 1906 AustLII flag 49
Environment Protection Authority v Sydney Water Corporation [2023] NSWLEC 119 Land and Environment Court of New South Wales Australia - New South Wales 3 Nov 2023 AustLII flag
Ibrahimi v Commonwealth of Australia (No 3) [2016] NSWSC 1438 Supreme Court of New South Wales Australia - New South Wales 4 Oct 2016 AustLII flag 1
Ellavale Engineering Pty Ltd v Pilgrim [2005] NSWCA 272; (2005) 2 DDCR 744 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Aug 2005 AustLII flag 11
Council of the City of Gosford v Kevin Walter Dillon [1994] NSWLEC 81 Land and Environment Court of New South Wales Australia - New South Wales 13 May 1994 AustLII flag
Australian Gas Light Co v Valuer-General [1940] NSWStRp 9; (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales 8 Apr 1940 AustLII flag 36
Australian Gas Light Co v The Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 468
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue [2009] TASMC 12 Magistrates Court of Tasmania Australia - Tasmania 15 Jan 2009 AustLII flag
GW [2] [1990] VMHRB 4 Mental Health Review Board of Victoria Australia - Victoria 27 Mar 1990 AustLII flag 20
Tipene v The Owners of Strata Plan [2013] WASAT 186 State Administrative Tribunal of Western Australia Australia - Western Australia 15 Nov 2013 AustLII flag 5
Australian Securities and Investments Commission v Emu Brewery Mezzanine Ltd [2004] WASC 241; (2004) 187 FLR 270; (2004) 52 ACSR 168; 1 BFRA 327 Supreme Court of Western Australia Australia - Western Australia 19 Nov 2004 AustLII flag 22
Michael, Re; Ex parte Epic Energy (WA) Nominees Pty Ltd [2002] WASCA 231; (2002) 25 WAR 511; [2002] ATPR 41-886 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Aug 2002 AustLII flag 61
Earl of Lonsdale v Attorney General [1982] 3 All ER 579 United Kingdom circa 1982 LexisNexis flag 11
Reardon Smith Line Ltd v Hansen-Tangen [1976] 3 All ER 570; [1976] 1 WLR 989; [1976] 2 Lloyds Rep 621 United Kingdom circa 1976 LexisNexis flag 885
Maunsell v Olins [1975] AC 373; [1975] 1 All ER 16 United Kingdom circa 1975 LexisNexis / Westlaw flag 149
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 344
Southland Frozen Meat and Produce Export Co v Nelson Brothers [1898] UKLawRpAC 6; [1898] AC 442 United Kingdom 8 Mar 1898 CommonLII flag 18
Robertson v Salomon 130 US 412; 9 SCt 559; 32 L Ed 995 United States Supreme Court United States 15 Apr 1889 WorldLII flag 14

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