Asciano Services Pty Ltd v Commissioner of Taxation [2009] FCAFC 28

FEDERAL COURT OF AUSTRALIA

Asciano Services Pty Ltd v Commissioner of Taxation [2009] FCAFC 28

TAXATION LAW – disallowance of energy grants claimed for purchase of off-road diesel fuel used in connection with rail transport – whether fuel must be used in equipment which is in or on a rail vehicle – whether off-rail use for a purpose incidental to rail transport is sufficient WORDS AND PHRASES – "use in rail transport" Acts Interpretation Act 1901 (Cth) Customs Act 1901 (Cth) Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 (Cth) Customs and Excise Legislation Amendment Act 1995 (Cth) Customs and Excise Legislation Amendment Act 1997 (No 1) (Cth) Diesel and Alternative Fuel Grants Scheme Act 1999 (Cth) Energy Grants (Credits) Scheme Act 2003 (Cth) Excise Act 1901 (Cth) Australian Taxation Office, Excise Bulletin EB 2000/3 Explanatory memorandum to the Energy Grants (Credits) Scheme Bill 2003 Second reading speech of the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Bill 1999 Second reading speech of the Customs and Excise Legislation Amendment Bill (No 2) 1996 Australian Native Landscapes Pty Ltd v Collector of Customs (1997) 44 ALD 531 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Federal Commissioner of Taxation v Ostwald Bros Civil Pty Ltd (2008) 167 FCR 588 Kowalski v Domestic Violence Crisis Service Inc (2001) 113 FCR 67 Queensland Rail v Commissioner of Taxation (2006) 153 FCR 524 Re Alcan Australia Ltd; ex parte Federation of Industrial, Manufacturing and Engineering Employees (1994) 181 CLR 96 Re Serco Australia Pty Ltd and Chief Executive Officer of Customs (2003) 76 ALD 223 Riviera Nautic Pty Ltd v Federal Commissioner of Taxation (2002) 68 ALD 581 Saraswati v Queen (1991) 172 CLR 1 ASCIANO SERVICES PTY LTD v COMMISSIONER OF TAXATION