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Moama Refinery Pty Ltd v Chief Executive Officer of Customs   flag  7

[2001] FCA 1287; (2001) 115 FCR 205; 49 ATR 114
Federal Court of Australia
Australia - Commonwealth
10th September, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Hurley and Collector of Customs [2021] AATA 3381 Administrative Appeals Tribunal Australia 21 Sep 2021 AustLII flag 1
Pegasus Supply Solutions Pty Ltd and Collector of Customs [2020] AATA 4688 Administrative Appeals Tribunal Australia 24 Nov 2020 AustLII flag 1
Studio Fashion (Australia) Pty Ltd and Chief Executive Officer of Customs [2015] AATA 366 Administrative Appeals Tribunal Australia 28 May 2015 AustLII flag 1
Australian Petroleum Supplies Pty Ltd v Giuliano [2001] AATA 1050; 66 ALD 676; 49 ATR 1035 Administrative Appeals Tribunal Australia 24 Dec 2001 AustLII flag 2
Comptroller General of Customs v Zappia [2018] HCA 54; (2018) 265 CLR 416 High Court of Australia Australia - Commonwealth 14 Nov 2018 AustLII flag 13
Pearce v Coynes Freight Management Group Pty Ltd [2010] FCA 320; (2010) 183 FCR 540; (2010) 267 ALR 430 Federal Court of Australia Australia - Commonwealth 1 Apr 2010 AustLII flag 4
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 14

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Crimes Act 1914 (Cth) s4AA
Customs Act (Cth) s4, s30
Excise Act 1901 (Cth) s58, s59, s59A, s60, s61, s61A, s61C
Excise Tariff Act 1921 (Cth)
Income Tax Assessment Act (Cth)
Federal Court Rules (Cth)
Sales Tax Assessment Act (No 1) 1930 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Pearce v Coynes Freight Management Group Pty Ltd [2010] FCA 320; (2010) 183 FCR 540; (2010) 267 ALR 430 Federal Court of Australia Australia - Commonwealth 1 Apr 2010 AustLII flag 4
Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951; (2008) 173 FCR 359; (2008) 74 ATR 676 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 14
Sidebottom v Giuliano [2000] FCA 607; (2000) 98 FCR 579 Federal Court of Australia Australia - Commonwealth 12 May 2000 AustLII flag 12
Revlon Manufacturing Ltd v Commissioner of Taxation (1995) 63 FCA 535 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 1
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5534
Revlon Manufacturing Ltd v Commissioner of Taxation (1985) 63 FCA 535 Federal Court of Australia Australia - Commonwealth circa 1985 AustLII flag 1
R v Australian Broadcasting Tribunal; Ex parte 2HD Pty Ltd [1979] HCA 62; (1979) 144 CLR 45; (1979-80) 27 ALR 321; 54 ALJR 94 High Court of Australia Australia - Commonwealth 27 Nov 1979 AustLII flag 510
Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15 High Court of Australia Australia - Commonwealth 4 May 1962 AustLII flag 53
FCT v Wade (1951) 81 CLR 105 Australia - Commonwealth circa 1951 Legal Online / Westlaw flag 1
(1947) 74 CLR 492 (1947) 74 CLR 492 Australia - Commonwealth circa 1947 Legal Online / Westlaw flag 567
Wing On & Co Ltd v Collector of Customs (NSW) [1938] HCA 71; (1938) 60 CLR 97; [1938] ALR 238 High Court of Australia Australia - Commonwealth 6 Jun 1938 AustLII flag 15
Swan Hill Corporation v Bradbury [1937] HCA 15; (1937) 56 CLR 746; [1937] ALR 194 High Court of Australia Australia - Commonwealth 7 Apr 1937 AustLII flag 302
R v Lyon [1906] HCA 17; (1906) 3 CLR 770; 13 ALR 37 High Court of Australia Australia - Commonwealth 5 Apr 1906 AustLII flag 30

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