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Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd   flag  33

[2020] HCA 2; (2020) 270 CLR 494; 375 ALR 98; (2020) 94 ALJR 182
High Court of Australia
Australia - Commonwealth
5th February, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCS17 v Mha [2020] FCAFC 68; (2020) 276 FCR 644 Federal Court of Australia Australia - Commonwealth 21 Apr 2020 AustLII flag 96
Jamsek v ZG Operations Australia Pty Ltd [2020] FCAFC 119; (2020) 279 FCR 114 Federal Court of Australia Australia - Commonwealth 16 Jul 2020 AustLII flag 37
SDCV v Director-General of Security [2022] HCA 32; (2022) 277 CLR 241; 405 ALR 209; 96 ALJR 1002 High Court of Australia Australia - Commonwealth 12 Oct 2022 AustLII flag 22
Port of Newcastle Operations Pty Ltd v Glencore Coal Assets Australia Pty Ltd [2021] HCA 39; (2021) 274 CLR 565; 395 ALR 209; (2021) 96 ALJR 209 High Court of Australia Australia - Commonwealth 8 Dec 2021 AustLII flag 16
DMQ20 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2023] FCAFC 84 Federal Court of Australia Australia - Commonwealth 30 May 2023 AustLII flag 14
Eiser Infrastructure Ltd v Kingdom of Spain [2020] FCA 157; (2020) 142 ACSR 616 Federal Court of Australia Australia - Commonwealth 24 Feb 2020 AustLII flag 9
Coal of Queensland Pty Ltd v Innovation and Science Australia [2021] FCAFC 54; (2021) 285 FCR 286 Federal Court of Australia Australia - Commonwealth 23 Apr 2021 AustLII flag 6
Brighton v Will [2020] NSWSC 435 Supreme Court of New South Wales Australia - New South Wales 23 Apr 2020 AustLII flag 6
Rukuwai v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FCAFC 157 Federal Court of Australia Australia - Commonwealth 28 Sep 2023 AustLII flag 5
Commissioner of Taxation v Fortunatow [2020] FCAFC 139 Federal Court of Australia Australia - Commonwealth 17 Aug 2020 AustLII flag 3
Commissioner of State Revenue v Harrison [2022] QCATA 102 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 25 Jul 2022 AustLII flag 2
Solar Juice Pty Ltd and Comptroller-General of Customs [2022] AATA 550 Administrative Appeals Tribunal Australia 24 Mar 2022 AustLII flag 2
Commissioner of the Australian Police Force v Luppino [2021] FCAFC 43; (2021) 284 FCR 223 Federal Court of Australia Australia - Commonwealth 25 Mar 2021 AustLII flag 2
AXE16 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2) [2020] FCCA 1761 Federal Circuit Court of Australia Australia 11 Aug 2020 AustLII flag 2
Smoothflow Australia Pty Ltd and Comptroller-General of Customs [2020] AATA 1890 Administrative Appeals Tribunal Australia 23 Jun 2020 AustLII flag 2
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115 Federal Court of Australia Australia - Commonwealth 5 Sep 2024 AustLII flag 1
Premier Bay Pty Ltd v Commissioner of State Revenue [2024] VSC 447 Supreme Court of Victoria Australia - Victoria 31 Jul 2024 AustLII flag 1
Minister for Immigration, Citizenship and Multicultural Affairs v Su [2024] FCAFC 68 Federal Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 1
Secretary, Department of Social Services v Vader (by his litigation guardian) [2023] FCA 439 Federal Court of Australia Australia - Commonwealth 9 May 2023 AustLII flag 1
Tasmania v Gravina [2022] TASFC 4 Supreme Court of Tasmania Australia - Tasmania 23 Mar 2022 AustLII flag 1
Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144 Federal Court of Australia Australia - Commonwealth 22 Feb 2021 AustLII flag 1
Active Sports Management Pty Ltd v Industry Innovation and Science Australia [2024] FCA 1346 Federal Court of Australia Australia - Commonwealth 25 Nov 2024 AustLII flag
Head, Transport for Victoria v Kilpatrick [2024] VSC 686 Supreme Court of Victoria Australia - Victoria 8 Nov 2024 AustLII flag
Minister for Immigration, Citizenship and Multicultural Affairs v Park [2024] FCAFC 136 Federal Court of Australia Australia - Commonwealth 25 Oct 2024 AustLII flag
Indara Inbuilding Solutions Pty Ltd v Australian Communications and Media Authority [2024] FCAFC 117 Federal Court of Australia Australia - Commonwealth 6 Sep 2024 AustLII flag
Farrow-Smith v Comcare [2024] FCA 835 Federal Court of Australia Australia - Commonwealth 30 Jul 2024 AustLII flag
Pegasus Supply Solutions Pty Ltd v Collector of Customs [2024] FCA 450 Federal Court of Australia Australia - Commonwealth 1 May 2024 AustLII flag
Laura Hicks (a pseudonym) v DPP (No 2) [2023] ACTCA 34 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 28 Aug 2023 AustLII flag
R v Mittal [2023] SADC 77 District Court of South Australia Australia - South Australia 29 Jun 2023 AustLII flag
Tradesman Technologies Pty Ltd and Comptroller-General of Customs [2023] AATA 1618 Administrative Appeals Tribunal Australia 12 Jun 2023 AustLII flag
GSTD 2023/D1 - Goods and services tax: supplies of combination food [2023] ATODGSTD GSTD2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Wain v Palm Lake Resort Pty Ltd [2022] QCATA 110 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 1 Aug 2022 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Legislating in Language: Indigenous Languages in Parliamentary Debate and Legislation in Australia" (2020) 43 University of New South Wales Law Journal 1006 Murphy, Julian R Australia circa 2020 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Customs Act 1901 (Cth) s273GA
Customs Tariff Act 1995 (Cth) s15, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of the Australian Police Force v Luppino [2021] FCAFC 43; (2021) 284 FCR 223 Federal Court of Australia Australia - Commonwealth 25 Mar 2021 AustLII flag 2
AXE16 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2) [2020] FCCA 1761 Federal Circuit Court of Australia Australia 11 Aug 2020 AustLII flag 2
Smoothflow Australia Pty Ltd and Comptroller-General of Customs [2020] AATA 1890 Administrative Appeals Tribunal Australia 23 Jun 2020 AustLII flag 2
Pharm-A-Care Laboratories Pty Ltd and Comptroller-General of Customs [2017] AATA 1816 Administrative Appeals Tribunal Australia 19 Oct 2017 AustLII flag 2
Unigreg Ltd v Commissioners of Customs & Excise [1998] 3 CMLR 128 Europe circa 1998 flag 2
International Convention on the Harmonized Commodity Description and Coding System [1988] ATS 30 Australia circa 1988 AustLII flag 2
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115 Federal Court of Australia Australia - Commonwealth 5 Sep 2024 AustLII flag 1
Premier Bay Pty Ltd v Commissioner of State Revenue [2024] VSC 447 Supreme Court of Victoria Australia - Victoria 31 Jul 2024 AustLII flag 1
Minister for Immigration, Citizenship and Multicultural Affairs v Su [2024] FCAFC 68 Federal Court of Australia Australia - Commonwealth 5 Jun 2024 AustLII flag 1
Secretary, Department of Social Services v Vader (by his litigation guardian) [2023] FCA 439 Federal Court of Australia Australia - Commonwealth 9 May 2023 AustLII flag 1
Tasmania v Gravina [2022] TASFC 4 Supreme Court of Tasmania Australia - Tasmania 23 Mar 2022 AustLII flag 1
Comptroller-General of Customs v Smoothflow Australia Pty Ltd [2021] FCA 144 Federal Court of Australia Australia - Commonwealth 22 Feb 2021 AustLII flag 1
Kent International Inc v United States (2019) 393 FSupp 3d 1218 United States circa 2019 Westlaw flag 1
Canada (Attorney General) v Igloo Vikski Inc [2016] 2 SCR 80 circa 2016 1
Victoria's Secret Direct LLC v United States (2013) 908 FSupp 2d 1332 United States circa 2013 Westlaw flag 1
Warner-Lambert Co v United States 425 F3d 1381 United States Court of Appeals, Federal Circuit United States 13 Oct 2005 WorldLII flag 1
Flora Manufacturing & Distributing Ltd v Minister of National Revenue (2000) 258 NR 134 Canada circa 2000 flag 1
Convention establishing a Customs Co-operation Council [CCC] [1961] ATS 1 Australia circa 1961 AustLII flag 1
Active Sports Management Pty Ltd v Industry Innovation and Science Australia [2024] FCA 1346 Federal Court of Australia Australia - Commonwealth 25 Nov 2024 AustLII flag
Head, Transport for Victoria v Kilpatrick [2024] VSC 686 Supreme Court of Victoria Australia - Victoria 8 Nov 2024 AustLII flag
Minister for Immigration, Citizenship and Multicultural Affairs v Park [2024] FCAFC 136 Federal Court of Australia Australia - Commonwealth 25 Oct 2024 AustLII flag
Indara Inbuilding Solutions Pty Ltd v Australian Communications and Media Authority [2024] FCAFC 117 Federal Court of Australia Australia - Commonwealth 6 Sep 2024 AustLII flag
Farrow-Smith v Comcare [2024] FCA 835 Federal Court of Australia Australia - Commonwealth 30 Jul 2024 AustLII flag
Pegasus Supply Solutions Pty Ltd v Collector of Customs [2024] FCA 450 Federal Court of Australia Australia - Commonwealth 1 May 2024 AustLII flag
Laura Hicks (a pseudonym) v DPP (No 2) [2023] ACTCA 34 Supreme Court of the Australian Capital Territory - Court of Appeal Australia - Australian Capital Territory 28 Aug 2023 AustLII flag
R v Mittal [2023] SADC 77 District Court of South Australia Australia - South Australia 29 Jun 2023 AustLII flag
Tradesman Technologies Pty Ltd and Comptroller-General of Customs [2023] AATA 1618 Administrative Appeals Tribunal Australia 12 Jun 2023 AustLII flag
GSTD 2023/D1 - Goods and services tax: supplies of combination food [2023] ATODGSTD GSTD2023/D1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Wain v Palm Lake Resort Pty Ltd [2022] QCATA 110 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 1 Aug 2022 AustLII flag
"Legislating in Language: Indigenous Languages in Parliamentary Debate and Legislation in Australia" (2020) 43 University of New South Wales Law Journal 1006 Murphy, Julian R Australia circa 2020 AustLII flag

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