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Barrow and Commissioner of Taxation   flag 

[2012] AATA 640
Administrative Appeals Tribunal
Australia
21st September, 2012

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Fuel Tax Act 2006 (Cth) s4.1
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (Cth)
Product Grants and Benefits Administration Act 2000 (Cth) s20, s30
Taxation Administration Act 1953 (Cth) s5, s14ZZK
Energy Grants (Credits) Scheme Act 2003 (Cth) s5, s34, s41, s56

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
McCormack v FCT [1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111 High Court of Australia Australia - Commonwealth 5 Apr 1979 AustLII flag 242
Pascoe v FCT (1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402 Australia circa 1956 flag 107
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
Dixon v FCT [2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015 Federal Court of Australia Australia - Commonwealth 8 Apr 2008 AustLII flag 67
Galea v FCT [1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060 Federal Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 18
Commissioner of Taxation v Burness [2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61 Federal Court of Australia Australia - Commonwealth 14 Sep 2009 AustLII flag 11
Nguyen and Commissioner of Taxation [2011] AATA 544 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 10
Re Thorpe and Commissioner of Taxation [2011] AATA 638; (2011) 123 ALD 355; [2011] ATC 10-203 Administrative Appeals Tribunal Australia 12 Sep 2011 AustLII flag 9

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