Zappia v Comptroller General of Customs 2

[2017] FCAFC 147; (2017) 254 FCR 363

Federal Court of Australia

Australia - Commonwealth

19th September, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Zaps Transport (Aust) Pty Ltd v Richland Express Pty Ltd	[2018] NSWSC 1930	Supreme Court of New South Wales	Australia - New South Wales	13 Dec 2018	AustLII
Comptroller General of Customs v Zappia	[2018] HCA 54; (2018) 265 CLR 416	High Court of Australia	Australia - Commonwealth	14 Nov 2018	AustLII	13

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Customs Act 1901 (Cth)	s4, s8, s15, s30, s35A, s36, s37, s68, s71C, s71E, s77EB, s99, s132, s132AA, s165, s273GA
Customs Tariff Act 1995 (Cth)	s15, s16
Excise Act 1901 (Cth)	s60
Fair Work Act 2009 (Cth)	s35A, s326
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
Customs Act (No 2) 1968 (Cth)
Customs Act 1957 (Cth)
Business Franchise Licences (Tobacco) Act 1987 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Zaps Transport (Aust) Pty Ltd and Comptroller General of Customs	[2017] AATA 202	Administrative Appeals Tribunal	Australia	17 Feb 2017	AustLII	3
Ward v Commissioner of Taxation	[2016] FCAFC 132; (2016) 247 FCR 372; (2016) 153 ALD 433; (2016) 103 ATR 823; (2016) 70 AAR 360	Federal Court of Australia	Australia - Commonwealth	5 Oct 2016	AustLII	23
Haritos v Commissioner of Taxation	[2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588	Federal Court of Australia	Australia - Commonwealth	30 Jun 2015	AustLII	395
Strange Investments (WA) Pty Ltd v Coretrack Ltd	[2014] WASC 281; (2014) 107 IPR 102	Supreme Court of Western Australia	Australia - Western Australia	5 Aug 2014	AustLII	5
Batchelor v Commissioner of Taxation	[2014] FCAFC 413; (2014) 219 FCR 453	Federal Court of Australia	Australia - Commonwealth	circa 2014	AustLII	1
Sea Shepherd Australia Ltd v Commissioner of Taxation	[2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836	Federal Court of Australia	Australia - Commonwealth	3 Jul 2013	AustLII	48
R v Seller	[2013] NSWCCA 42; (2013) 273 FLR 155; (2013) 232 A Crim R 249; (2013) 92 ATR 773	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	1 Mar 2013	AustLII	71
Momcilovic v R	(2011) 209 A Crim R 1; (2011) 85 ALJR 957; (2011) 280 ALR 221; (2011) 245 CLR 1; [2011] HCA 34		Australia	circa 2011	Legal Online / Westlaw	623
Culley v Australian Securities and Investments Commission (ASIC)	[2010] FCAFC 43; (2010) 183 FCR 279; (2010) 268 ALR 206; (2010) 78 ACSR 147; 28 ACLC 10-030	Federal Court of Australia	Australia - Commonwealth	19 May 2010	AustLII	12
Drew v Dibb	[2008] FCA 1057; (2008) 169 FCR 320; (2008) 249 ALR 790	Federal Court of Australia	Australia - Commonwealth	17 Jul 2008	AustLII	3
Hussain v Minister for Foreign Affairs	[2008] FCAFC 128; (2008) 169 FCR 241; (2008) 248 ALR 456; 103 ALD 66; 48 AAR 304	Federal Court of Australia	Australia - Commonwealth	15 Jul 2008	AustLII	121
Repatriation Commission v Warren	[2008] FCAFC 64; (2008) 167 FCR 511; 246 ALR 279; (2008) 101 ALD 222; 47 AAR 461	Federal Court of Australia	Australia - Commonwealth	24 Apr 2008	AustLII	71
Perna v Police	[2007] SASC 306; (2007) 99 SASR 151; 174 A Crim R 68	Supreme Court of South Australia	Australia - South Australia	21 Aug 2007	AustLII	3
Chief Executive Officer of Customs v John Deere Ltd	[2006] FCA 1280; (2006) 155 FCR 208; 92 ALD 107; 64 ATR 338	Federal Court of Australia	Australia - Commonwealth	29 Sep 2006	AustLII	4
Burnett v Randwick City Council	[2006] NSWCA 196	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Jul 2006	AustLII	5
Anderson Group Pty Ltd v Tynan Motors Pty Ltd	[2006] NSWCA 22; (2006) 65 NSWLR 400	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Feb 2006	AustLII	25
Tabe v R	[2005] HCA 59; (2005) 225 CLR 418; (2005) 221 ALR 503; (2005) 79 ALJR 1890; (2005) 157 A Crim R 1	High Court of Australia	Australia - Commonwealth	circa 2005	AustLII	46
Australian Petroleum Supplies Pty Ltd v Giuliano	[2001] AATA 1050; 66 ALD 676; 49 ATR 1035	Administrative Appeals Tribunal	Australia	24 Dec 2001	AustLII	2
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII	2620
Goben Pty Ltd v The Chief Executive Officer of Customs (No 2)	[1996] FCA 1657; (1996) 68 FCR 301; 149 ALR 102; (1996) 33 ATR 317	Federal Court of Australia	Australia - Commonwealth	29 Jul 1996	AustLII	11
Horsley v Phillips Fine Art Auctioneers Pty Ltd	[1995] NSWSC 78	Supreme Court of New South Wales	Australia - New South Wales	16 Oct 1995	AustLII	5
Byrne v Australian Airlines Ltd	(1995) 185 CLR 410		Australia - Commonwealth	circa 1995	Legal Online / Westlaw	2541
Australian Securities Commission v Dalleagles Pty Ltd	(1992) 36 FCR 350	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw	6
Water Board v Moustakas	[1988] HCA 12; (1988) 180 CLR 491; (1988) 77 ALR 193; (1988) 62 ALJR 209; [1988] Aust Torts Reports 80-160	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII	958
He Kaw Teh v R	[1985] HCA 43; (1985) 157 CLR 523; (1985) 60 ALR 449; 15 A Crim R 203; (1985) 59 ALJR 620; [1986] LRC (Crim) 553	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII	832
Yeates v Hoare	[1981] VicRp 91; [1981] VR 1034		Australia - Victoria	10 Jul 1981	AustLII	15
Beckwith v R	[1976] HCA 55; (1976) 135 CLR 569; (1976) 12 ALR 333; 51 ALJR 247; 28 ALT 39	High Court of Australia	Australia - Commonwealth	1 Nov 1976	AustLII	511
Victoria v Commonwealth	[1975] HCA 39; (1975) 134 CLR 81; 7 ALR 1; 50 ALJR 7	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII	210
Kitano v R	(1974) 129 CLR 151		Australia - Commonwealth	circa 1974	Legal Online / Westlaw	32
DPP v Brooks	[1974] AC 862; [1974] 2 All ER 840; (1974) 59 Cr App R 185		United Kingdom	circa 1974	LexisNexis / Westlaw	63
Pendlebury v Kakouris	[1971] VicRp 20; [1971] VR 177		Australia - Victoria	30 Jul 1970	AustLII	5
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	53
Compagnie SA v Bank of England	[1949] Ch 369	Court of Chancery	United Kingdom	circa 1949	LexisNexis / Westlaw	2
Button v Cooper	[1947] SAStRp 27; [1947] SASR 286		Australia - South Australia	27 Jun 1947	AustLII	8
McCaskill v Marzo	[1944] WALawRp 13; (1944) 46 WALR 64		Australia - Western Australia	12 Oct 1944	AustLII	4
Moors v Burke	[1919] HCA 32; (1919) 26 CLR 265; 25 ALR 213	High Court of Australia	Australia - Commonwealth	19 Jun 1919	AustLII	92
Hedberg v Woodhall	[1913] HCA 2; (1913) 15 CLR 531; 19 ALR 95	High Court of Australia	Australia - Commonwealth	17 Feb 1913	AustLII	72
R v Boyesen	(1892) 2 All ER 161		United Kingdom	circa 1892	LexisNexis	1
FCT v Australia and New Zealand Banking Group Ltd	143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140		Australia - Commonwealth	circa 1996	Legal Online / Westlaw	208
3 Ch 24	3 Ch 24	Court of Chancery	United Kingdom	circa 1996	LexisNexis / Westlaw	5

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