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District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs   flag  45

[1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829
Federal Court of Australia
Australia - Commonwealth
23rd April, 1993

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DSLB v Comcare [2023] FCA 1222 Federal Court of Australia Australia - Commonwealth 16 Oct 2023 AustLII flag 5
Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126 Federal Court of Australia Australia - Commonwealth 6 Aug 2020 AustLII flag 1
Kiem Dang Investment v Mansfield [2017] FCCA 725 Federal Circuit Court of Australia Australia 24 May 2017 AustLII flag
Lucas v Commissioner of Taxation [2015] FCA 598; (2015) 66 AAR 381 Federal Court of Australia Australia - Commonwealth 17 Jun 2015 AustLII flag 3
Cremona v Administrative Appeals Tribunal [2015] FCAFC 72; (2015) 230 FCR 1; (2015) 66 AAR 228 Federal Court of Australia Australia - Commonwealth 27 May 2015 AustLII flag 13
FPInnovation Pty Ltd v Registrar of Trade Marks [2013] FCA 826 Federal Court of Australia Australia - Commonwealth 16 Aug 2013 AustLII flag 4
Dalian Steelforce Hi-Tech Co Ltd v Minister for Home Affairs (Cth) [2012] FCA 1192; (2012) 243 FCR 176; (2012) 131 ALD 291 Federal Court of Australia Australia - Commonwealth 31 Oct 2012 AustLII flag 6
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
SZJZN v Minister for Immigration and Citizenship [2008] FCA 519; (2008) 169 FCR 1; (2008) 101 ALD 284 Federal Court of Australia Australia - Commonwealth 18 Apr 2008 AustLII flag 13
Kamha v Australian Prudential Regulation Authority [2007] FCA 1422; (2007) 98 ALD 49 Federal Court of Australia Australia - Commonwealth 13 Sep 2007 AustLII flag 12
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
AWB Ltd v Cole (No 2) [2006] FCA 913; (2006) 253 FCR 288; (2006) 233 ALR 453 Federal Court of Australia Australia - Commonwealth 18 Jul 2006 AustLII flag 55
FCT v Ergon Energy Corporation Ltd [2005] FCA 1918; 42 AAR 414; 61 ATR 366 Federal Court of Australia Australia - Commonwealth 23 Dec 2005 AustLII flag 1
Military Rehabilitation & Compensation Commission v Administrative Appeals Tribunal [2005] FCA 442; 216 ALR 181 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 2
Applicants M160/2003 v Minister for Immigration and Multicultural and Indigenous Affairs [2005] FCA 195; (2005) 223 FCR 441; (2005) 219 ALR 140; 85 ALD 532 Federal Court of Australia Australia - Commonwealth 8 Mar 2005 AustLII flag 48
SZAYH v Minister for Immigration & Multicultural & Indigenous Affairs [2005] FCA 4 Federal Court of Australia Australia - Commonwealth 7 Jan 2005 AustLII flag 3
Duncan v Secretary, DFACS [2004] FMCA 800 Federal Magistrates Court of Australia Australia 12 Nov 2004 AustLII flag 1
Hendy v The Manager Centrelink (Ipswich) [2004] FMCA 579 Federal Magistrates Court of Australia Australia 12 Oct 2004 AustLII flag
Torning v Child Support Registrar [2004] FCA 631; 82 ALD 645 Federal Court of Australia Australia - Commonwealth 21 May 2004 AustLII flag
SZCTH v Minister for Immigration (No 2) [2004] FMCA 284 Federal Magistrates Court of Australia Australia 12 May 2004 AustLII flag 10
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
McGowan v Migration Agents Registration Authority [2003] FCA 482; (2003) 129 FCR 118; 77 ALD 49 Federal Court of Australia Australia - Commonwealth 20 May 2003 AustLII flag 39
Johnson v Veterans' Review Board [2002] FCA 1543; (2002) 71 ALD 16 Federal Court of Australia Australia - Commonwealth 13 Dec 2002 AustLII flag 9
Le Tran Thuy v Cain [2000] FCA 898; 61 ALD 463 Federal Court of Australia Australia - Commonwealth 6 Jul 2000 AustLII flag
Potier v Minister for Immigration & Multicultural Affairs [2000] FCA 503 Federal Court of Australia Australia - Commonwealth 10 Apr 2000 AustLII flag 6
Wyeth Australia Pty Ltd v Minister for Health & Aged Care [2000] FCA 330; (2000) 61 ALD 372 Federal Court of Australia Australia - Commonwealth 24 Mar 2000 AustLII flag 18
Bromley v Forestry Commission of NSW; Sweetman v Forestry Commission of NSW [1999] NSWSC 791 Supreme Court of New South Wales Australia - New South Wales 5 Aug 1999 AustLII flag 2
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
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
Energy Resources of Australia Ltd and Chief Executive Officer of Customs [1997] AATA 189 Administrative Appeals Tribunal Australia 6 Jun 1997 AustLII flag
Hagedorn v Department of Social Security [1996] FCA 1028 Federal Court of Australia Australia - Commonwealth 19 Nov 1996 AustLII flag 2
Ross Milton Hagedorn v Department of Social Security [1996] FCA 1883 Federal Court of Australia Australia - Commonwealth 19 Nov 1996 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
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
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
Anti-Dumping Authority v Degussa AG [1994] FCA 1337; (1994) 52 FCR 414; 124 ALR 623 Federal Court of Australia Australia - Commonwealth 16 Sep 1994 AustLII flag 2
Rylane Pty Ltd and Collector of Customs [1994] AATA 258 Administrative Appeals Tribunal Australia 26 Aug 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
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

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Acts Interpretation Act 1901 (Cth) s15AA
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
The Act (Cth) s25, s164
Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
Re Collector of Customs v Eveready Australia Pty Ltd [1992] FCA 81; (1992) 34 FCR 405; 105 ALR 513; 15 AAR 270 Federal Court of Australia Australia - Commonwealth 6 Mar 1992 AustLII flag 1
State Rail Authority of New South Wales v Collector of Customs [1991] FCA 610; (1991) 33 FCR 211; 14 AAR 307 Federal Court of Australia Australia - Commonwealth 9 Dec 1991 AustLII flag 39
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
Commissioner of Taxation v Mount Isa Mines Ltd (1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 18
Commissioner of Taxation v Bivona Pty Ltd [1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag 24
Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3516
Collector of Customs v Perkins Shipping Pty Ltd [1989] FCA 27; (1989) 24 FCR 520; (1989) 85 ALR 279; 10 AAR 119 Federal Court of Australia Australia - Commonwealth 23 Feb 1989 AustLII flag 19
Haines v Leves (1987) 8 NSWLR 442; [1987] EOC 92-192 Australia - New South Wales circa 1987 LexisNexis AU flag 203
Australian National Railways Commission v Collector of Customs, SA [1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367 Federal Court of Australia Australia - Commonwealth 23 Aug 1985 AustLII flag 100
Collector of Customs (Tas) v Flinders Island Community Association [1985] FCA 232; (1985) 7 FCR 205; 60 ALR 717; 8 ALN N102 Federal Court of Australia Australia - Commonwealth 1 Jul 1985 AustLII flag 111
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
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
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
Rider v Freebody (No 1) Canty v Brussels Canty v Miller Canty v Baker [1898] ArgusLawRp 124; (1898) 4 ALR 223 Australia - New South Wales 28 Sep 1898 AustLII flag 26
Western Mining Corporation Ltd and Collector of Customs, Re 9 ALN N148 Australia circa 1974 flag 4
Mount Newman Mining Co Pty Ltd and Collector of Customs 9 ALN N146 Australia circa 1974 flag 3
Western Mining Corporation Ltd and Collector of Customs, Re [No 2] 9 ALN N26 Australia circa 1974 flag 3

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