Nettheim, Garth --- "Re Flinders Island Community Association and Collector of Customs, Tasmania" [1985] AboriginalLawB 22; (1985) 1(13) Aboriginal Law Bulletin 7

• Re Flinders Island Community Association And Collector Of Customs, Tasmania
• Administrative Law-Rebate Of Duty-Diesel Fuel Used ‘At Residential Premises’-Recognition Of Traditional Aboriginal Concepts Of Community Ownership And Interest.

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Re Flinders Island Community Association and Collector of Customs, Tasmania

Administrative law - rebate of duty - diesel fuel used ‘at residential premises’ - recognition of traditional Aboriginal concepts of community ownership and interest.

Re Flinders Island Community Association and Collector of Customs, Tasmania

Administrative Appeals Tribunal, General Administrative Division

(Davies J., R. C. Jennings, QC, and R. A. Sinclair); at Canberra

20 December, 1984

Casenote by Garth Nettheim

Section 164 of the Customs Act 1901 (Cth.) provides for a rebate of duty paid on the puchase of diesel fuel which is used, among other things, ‘at residential premises’ for the domestic requirements of residents of the premises.

The Flinders Island Community Association (FICA) was incorporated in 1975 and had its office at Lady Barron on the southern end of Flinders Island. A joint fishing venture failed in 1975.Since then, FICA concentrated on providing welfare services to the Aboriginal residents of the Island. In particular, it provided housing on a 15 acre site at Lady Barron which it had purohased in 1976. The site included a factory site for the fishing venture on which was erected an old store (now used as FICA's office) and a processing shed. A small generator was installed in the shed in 1978 and was used to supply electricity to several houses built on the estate.

The Collector of Customs for Tasmania refused a rebate of duty paid on deisel fuel used for the generator. FICA appealed to the Administrative Appeals Tribunal (AAT).

The principal argument advanced by Customs was that the rebate was not payable unless the fuel was used 'at residential premises', ie. in the residential premises themselves or within their grounds.

The AAT considered the proper interpretation of the words 'at' and 'premises' and decided the case in favour of FICA. In particular, it took into account the Aboriginality of the community:

20. We express no view as to what should be the decision taken with respect to a communal generator placed some distance away from the homes of other members of the Australian community. We are here dealing with homes provided for the use of members of an Aboriginal community and we think it necessary to take into account traditional Aboriginal concepts of community ownership and interest.

21. We are therefore satisfied that the situation of the generator in this case was such that it could be said fo be at each or all of the residential premises where the fuel was used for providing domestic requirements referred to in s.164 (1) (b).

The respondent has lodged notice of appeal to the Federal Court of Australia.

Mr P. W. Slicer, instructed by P. W. Slicer, appeared for the appellant.

Mr Short of the Crown Law Department, Canberra, appeared on behalf of the respondent.