Linfox Australia Pty Ltd v. Commissioner of Taxation

[2019] FCAFC 131
271 FCR 365
[2020] ALMD 3305
[2020] ALMD 3320
[2020] ALMD 3321

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• The impact of this case on ATO policy is discussed in Decision Impact Statement: Linfox Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia (Published 24 September 2019).

Linfox Australia Pty Ltd
v Commissioner of Taxation

Court:

Judge: Robertson, Kerr and Steward JJ

Legislative References:
Acts Interpretation Act 1901 (Cth) - s 15AB
Fuel Tax Act 2006 (Cth) - s 2-1; s 41-10; s 41-20; s 41-25; s 43-8; s 43-10; s 47-5; s 60-5; s 110-5
Income Tax Assessment Act 1997 (Cth) - s 995-1
Taxation Administration Act 1953 (Cth) - Sch 1 s 155-5(2)

Case References:
Batagol v Federal Commissioner of Taxation - (1963) 109 CLR 243
Cavric v Willoughby City Council - [2015] NSWCA 182; 89 NSWLR 461
Commissioner of Taxation v Futuris Corp Ltd - [2008] HCA 32; 237 CLR 146
Commissioner of Taxation v Murray - (1990) 21 FCR 436
Re Bolton Ex parte Beane - [1987] HCA 12; 162 CLR 514

Hearing date: 8 August 2019
Judgment date: 21 August 2019

Sydney

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THE COURT ORDERS THAT:

1. The appeal be dismissed.

2. Subject to order 3, the applicant pay 75 percent of the respondent's costs of the appeal, as agreed or assessed.

3. If either party wishes to contend for a different costs order, that party is to notify the other party and the associate to Robertson J within seven days of the date of this order. In that event each party is to file and serve, within a further seven days, written submissions, limited to 3 pages, in support of the costs order for which that party contends, and the issue of costs will then be determined by the Court on the papers.