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FTR 2009/1 - Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement   flag 

[2009] ATOFTR FTR2009/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fuel Tax (Consequential and Transitional Provisions) Bill 2006 (Cth)
Fuel Tax Bill 2006 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s4.1, s19.5
Fuel Tax Act 2006 (Cth) s4.1
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (Cth)
Taxation Administration Act 1953 (Cth)
Energy Grants (Credits) Scheme Act 2003 (Cth)
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (Cth)
Energy Grants (Credits) Scheme Regulations 2003 (Cth) s8, s4
Sale of Goods Act 1896 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Social Welfare and Pensions (No 2 Act 2009 United Kingdom circa 2009 flag 19
Colby Corporation Pty Ltd v Commissioner of Taxation [2008] FCAFC 10; (2008) 165 FCR 133; (2008) 244 ALR 71; (2008) 100 ALD 244; 71 ATR 62 Federal Court of Australia Australia - Commonwealth 20 Feb 2008 AustLII flag 38
Taxpayer v Commissioner of Taxation [2006] AATA 967; (2006) 64 ATR 1250; [2007] ALMD 7482 Administrative Appeals Tribunal Australia 15 Nov 2006 AustLII flag 6
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
Comptroller-General of Customs v Woodlands Enterprises Pty Ltd, ex parte Woodlands Enterprises Pty Ltd [1996] 1 Qd R 589; (1995) 128 FLR 113; (1995) 83 A Crim R 579 Australia - Queensland circa 1995 LexisNexis AU flag 17
Chapman Bros v Verco Bros & Co Ltd [1933] HCA 23; (1933) 49 CLR 306; 39 ALR 308 High Court of Australia Australia - Commonwealth 8 May 1933 AustLII flag 25
Re Wait [1927] 1 Ch 606; [1926] All ER 433 Court of Chancery United Kingdom circa 1927 LexisNexis / Westlaw flag 66
Bentley Bros v Metcalfe & Co [1906] UKLawRpKQB 99; [1906] 2 KB 548 United Kingdom 9 Jul 1906 CommonLII flag 8
Randell v South Australian Insurance Co [1869] SALawRp 25; (1869) 3 SALR 151 Australia - South Australia 14 Dec 1869 AustLII flag 3
South Australian Insurance Co v Randell [1869] UKLawRpPC 23; (1869) LR 3 PC 101; (1869) 22 LT 843 United Kingdom 14 Dec 1869 CommonLII flag 31

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