IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

N 745 of 2002

BETWEEN:

CONSTRUCTION FORESTRY MINING & ENERGY UNION

FIRST APPLICANT

DAVID POWER

SECOND APPLICANT

PETER MACPHERSON

THIRD APPLICANT

MARK NICKALLS

FOURTH APPLICANT

GLENN SKINNER

FIFTH APPLICANT

BERNHARD DEIMEL

SIXTH APPLICANT

NEVILLE WHITE

SEVENTH APPLICANT

BARRY BROMBEY

EIGHTH APPLICANT

BOB THOMAS

NINTH APPLICANT

JOHN HUNTER

TENTH APPLICANT

DOUG FRASER

ELEVENTH APPLICANT

LEE WEBB

TWELFTH APPLICANT

SHANE THOMPSON

THIRTEENTH APPLICANT

TREVOR BRIGNULL

FOURTEENTH APPLICANT

PETER TAYLOR

FIFTEENTH APPLICANT

TONY SHAW

SIXTEENTH APPLICANT

TREVOR SCHRAM

SEVENTEENTH APPLICANT

GRAEME OSBORNE

EIGHTEENTH APPLICANT

GREG SHARP

NINETEENTH APPLICANT

GARY SMITH

TWENTIETH APPLICANT

BRIAN WOODS

TWENTY-FIRST APPLICANT

ARTHUR KENT

TWENTY-SECOND APPLICANT

BRUCE DODD

TWENTY-THIRD APPLICANT

MURRAY STANFORD

TWENTY-FOURTH APPLICANT

LEIGH PLUNKETT

TWENTY-FIFTH APPLICANT

ROBERT CUMMINGS

TWENTY-SIXTH APPLICANT

JOHN McINERNY

TWENTY-SEVENTH APPLICANT

JOHN REID

TWENTY-EIGHT APPLICANT

RICHARD MARJORAN

TWENTY-NINTH APPLICANT

MICK BRENT

THIRTIETH APPLICANT

DENNIS BROWN

THIRTY-FIRST APPLICANT

ROSS WYATTE

THIRTY-SECOND APPLICANT

PETER HAMILTON

THIRTY-THIRD APPLICANT

BARRY WILLIAMS

THIRTY-FOURTH APPLICANT

LAWRENCE PROFKE

THIRTY-FIFTH APPLICANT

AND:

QUEENSLAND COAL AND OIL SHALE MINING INDUSTRY (SUPERANNUATION) LIMITED

FIRST RESPONDENT

COALSUPER PTY LIMITED

SECOND RESPONDENT

MT THORLEY OPERATIONS PTY LIMITED

THIRD RESPONDENT

PACIFIC COAL PTY LIMITED

FOURTH RESPONDENT

BHP COAL PTY LTD

FIFTH RESPONDENT

ENDEAVOUR COAL PTY LTD

SIXTH RESPONDENT

THIESS PTY LTD

SEVENTH RESPONDENT

ANGLO COAL (CAPCOAL MANAGEMENT) PTY LTD

EIGHTH RESPONDENT

ANGLO COAL DARTBROOK MANAGEMENT PTY LTD

NINTH RESPONDENT

BLOOMFIELD COLLIERIES PTY LIMITED

TENTH RESPONDENT

NORTHERN WAGGONS PTY LIMITED

ELEVENTH RESPONDENT

RIXS CREEK PTY LIMITED

TWELFTH RESPONDENT

AUSTRAL COAL LIMITED

THIRTEENTH RESPONDENT

CAMBERWELL COAL PTY LIMITED

FOURTEENTH RESPONDENT

BERRIMA COAL PTY LIMITED

FIFTEENTH RESPONDENT

CHARBON COAL PTY LIMITED

SIXTEENTH RESPONDENT

CLARENCE COAL PTY LIMITED

SEVENTEENTH RESPONDENT

IVANHOE COAL PTY LIMITED

EIGHTEENTH RESPONDENT

SPRINGVALE COAL PTY LIMITED

NINETEENTH RESPONDENT

CENTENNIAL ANGUS PLACE PTY LIMITED

TWENTIETH RESPONDENT

CENTENNIAL MANDALONG PTY LIMITED

TWENTY-FIRST RESPONDENT

CENTENNIAL MUNMORAH PTY LIMITED

TWENTY-SECOND RESPONDENT

CENTENNIAL NEWSTAN PTY LIMITED

TWENTY-THIRD RESPONDENT

CENTENNIAL MYUNA PTY LIMITED

TWENTY-FOURTH RESPONDENT

CENTENNIAL WYEE PTY LIMITED

TWENTY-FIFTH RESPONDENT

OCEANIC COAL AUSTRALIA LIMITED

TWENTY-SIXTH RESPONDENT

ULAN COAL MINES LIMITED

TWENTY-SEVENTH RESPONDENT

UNITED COLLIERIES PTY LIMITED

TWENTY-EIGHTH RESPONDENT

RAVENSWORTH OPERATIONS PTY LIMITED

TWENTY-NINTH RESPONDENT

RAVENSWORTH COAL MANAGEMENT PTY LIMITED

THIRTIETH RESPONDENT

RAVENSWORTH EAST COAL MANAGEMENT LIMITED

THIRTY-FIRST RESPONDENT

LIDDELL COAL PREPARATION PTY LIMITED

THIRTY-SECOND RESPONDENT

CUMNOCK NO. 1 COLLIERY PTY LIMITED

THIRTY-THIRD RESPONDENT

XSTRATA COAL AUSTRALIA PTY LIMITED

THIRTY-FOURTH RESPONDENT

THE WALLERAWANG COLLIERIES

THIRTY-FIFTH RESPONDENT

OAKBRIDGE PTY LIMITED

THIRTY-SIXTH RESPONDENT

BULGA COAL MANAGEMENT LIMITED

THIRTY-SEVENTH RESPONDENT

BELTANA HIGHWALL MINING PTY LIMITED

THIRTY-EIGHTH RESPONDENT

OAKY CREEK COAL PTY LIMITED

THIRTY-NINTH RESPONDENT

CURRAGH QUEENSLAND MINING LIMITED

FORTIETH RESPONDENT

ROCHE HIGHWALL MINING PTY LIMITED

FORTY-FIRST RESPONDENT

COOK RESOURCE MINING PTY LIMITED

FORTY-SECOND RESPONDENT

JEEBROPILLY COLLIERIES PTY LIMITED

FORTY-THIRD RESPONDENT

YARRABEE COAL COMPANY PTY LIMITED

FORTY-FOURTH RESPONDENT

NORTH GOONYELLA COAL MINES PTY LIMITED

FORTY-FIFTH RESPONDENT

COMMISSIONER OF TAXATION

FORTY-SIXTH RESPONDENT

JUDGE:

WILCOX J

DATE OF ORDER:

30 JULY 2003

WHERE MADE:

SYDNEY