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Autech Mining Pty Ltd and Commissioner of Taxation

[2011] AATA 821

Administrative Appeals Tribunal

Australia

18th November, 2011

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s11, s12, s33
Acts Interpretation Act 1901 (Cth)	s11, s12, s21
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Customs Act 1901 (Cth)	s11
Excise Act 1901 (Cth)	s4, s53
Fuel Tax Act 2006 (Cth)	s4.1, s41.5
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (Cth)
Product Grants and Benefits Administration Act 2000 (Cth)	s15, s17, s20, s53
Taxation Administration Act 1953 (Cth)	s5, s11, s14ZZK
Transitional Act (Cth)	s5, s41, s51
Customs Amendment Act (No.1) 1997 (Cth)
Customs and Excise Legislation Amendment Act (No 1.) 1997 (Cth)
Energy Grants (Credits) Scheme Act 2003 (Cth)	s11, s12, s18, s36, s38, s39, s51, s53, s56
Mines Safety and Inspection Act 1994 (WA)	s4

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Abbott Point Bulk Coal Pty Ltd v Collector of Customs	[1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365	Federal Court of Australia	Australia - Commonwealth	1 May 1992	AustLII		46
Asciano Services Pty Ltd v FCT	[2009] FCAFC 28; 174 FCR 140; 75 ATR 283	Federal Court of Australia	Australia - Commonwealth	13 Mar 2009	AustLII		2
Australian Native Landscapes Pty Ltd v Collector of Customs	(1997) 24 AAR 353; (1997) 44 ALD 531		Australia	circa 1997	Legal Online / Westlaw		15
Chief Executive Officer of Customs v West Australian Government Railways Commission	[1999] FCA 1465; 94 FCR 473; 57 ALD 529; 43 ATR 78	Federal Court of Australia	Australia - Commonwealth	27 Oct 1999	AustLII		6
Collector of Customs v BHP Australia Coal Ltd	[1994] FCA 1491; (1994) 53 FCR 499	Federal Court of Australia	Australia - Commonwealth	18 Nov 1994	AustLII		13
FCT v Ostwald Bros Civil Pty Ltd	[2008] FCAFC 99; (2008) 167 FCR 588; (2008) 70 ATR 893	Federal Court of Australia	Australia - Commonwealth	11 Jun 2008	AustLII		4
Freight Rail Corporation of New South Wales v Chief Executive Officer of Customs	[2000] AATA 175; 44 ATR 1028	Administrative Appeals Tribunal	Australia	7 Mar 2000	AustLII		1
Freight Rail Corporation v Chief Executive Officer of Customs	[2000] FCA 1796; 107 FCR 15; 32 AAR 335	Federal Court of Australia	Australia - Commonwealth	15 Dec 2000	AustLII		3
Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd	[1996] FCA 452; (1996) 67 FCR 108; (1996) 23 AAR 252	Federal Court of Australia	Australia - Commonwealth	12 Jun 1996	AustLII		24
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		39
Trustee for Candy Unit Trust and Commissioner of Taxation	[2011] AATA 247	Administrative Appeals Tribunal	Australia	14 Apr 2011	AustLII		1
67 FCR 115	67 FCR 115	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		1
67 FCR 120	67 FCR 120	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		1

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