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Collector of Customs (NSW) v Southern Shipping Co Ltd   flag  53

[1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15
High Court of Australia
Australia - Commonwealth
4th May, 1962

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pegasus Supply Solutions Pty Ltd v Collector of Customs [2024] FCA 450 Federal Court of Australia Australia - Commonwealth 1 May 2024 AustLII flag
Kirkalocka Gold SPV Pty Ltd (Receivers and Managers Appointed) v Zenith Pacific (KLK) Pty Ltd, in the matter of Kirkalocka Gold SPV Pty Ltd [2024] FCA 428 Federal Court of Australia Australia - Commonwealth 29 Apr 2024 AustLII flag 1
Hurley v Collector of Customs [2022] FCAFC 92; (2022) 292 FCR 243 Federal Court of Australia Australia - Commonwealth 24 May 2022 AustLII flag 1
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
O'Hagan v Commissioner of Taxation [2020] QDC 288 District Court of Queensland Australia - Queensland 13 Nov 2020 AustLII flag
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
Comptroller General of Customs v Zappia [2018] HCATrans 140 High Court of Australia Australia - Commonwealth 8 Aug 2018 AustLII flag 1
Zappia v Comptroller General of Customs [2017] FCAFC 147; (2017) 254 FCR 363 Federal Court of Australia Australia - Commonwealth 19 Sep 2017 AustLII flag 2
Zaps Transport (Aust) Pty Ltd and Comptroller General of Customs [2017] AATA 202 Administrative Appeals Tribunal Australia 17 Feb 2017 AustLII flag 3
Frances and Collector of Customs [2015] AATA 384 Administrative Appeals Tribunal Australia 29 May 2015 AustLII flag
Studio Fashion (Australia) Pty Ltd and Chief Executive Officer of Customs [2015] AATA 366 Administrative Appeals Tribunal Australia 28 May 2015 AustLII flag 1
Behme v Commonwealth (Department of Education, Employment and Workplace Relations) [2012] AusHRC 60 Australian Human Rights Commission Australia - Commonwealth 1 Mar 2013 AustLII flag
Management 3 Group Pty Ltd (in liq) v Lenny's Commercial Kitchens Pty Ltd (No 2) [2011] FCA 663; (2011) 281 ALR 482 Federal Court of Australia Australia - Commonwealth 10 Jun 2011 AustLII flag 5
Christian v Sawka [2011] WASC 100; (2011) 250 FLR 107 Supreme Court of Western Australia Australia - Western Australia 15 Apr 2011 AustLII flag 1
Sogo Duty Free Pty Ltd v Commissioner of Taxation [2011] FCAFC 36; (2011) 191 FCR 50; (2011) 82 ATR 650 Federal Court of Australia Australia - Commonwealth 16 Mar 2011 AustLII flag
Sogo Duty Free Pty Ltd v FCT [2010] FCA 976; [2010] ATC 20-208 Federal Court of Australia Australia - Commonwealth 6 Sep 2010 AustLII flag 2
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
McGee v Chitty [2010] WASC 67 Supreme Court of Western Australia Australia - Western Australia 31 Mar 2010 AustLII flag 3
Re Sogo Duty Free Pty Ltd and FCT [2010] AATA 111; [2010] ATC 10-123; 75 ATR 631 Administrative Appeals Tribunal Australia 12 Feb 2010 AustLII flag 1
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
Drew v Dibb [2008] FCA 1057; (2008) 169 FCR 320; (2008) 249 ALR 790 Federal Court of Australia Australia - Commonwealth 17 Jul 2008 AustLII flag 3
Re Tweed and Australian Securities and Investments Commission [2008] AATA 514; (2008) 47 AAR 518; 26 ACLC 619 Administrative Appeals Tribunal Australia 19 Jun 2008 AustLII flag 6
Pellegrino v DPP (Cth) [2008] NSWCCA 17; (2008) 243 ALR 556; 226 FLR 419; 71 NSWLR 96; (2008) 180 A Crim R 533 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 11 Feb 2008 AustLII flag 12
R v Mokbel [2006] VSC 158; 199 FLR 176 Supreme Court of Victoria Australia - Victoria 26 Apr 2006 AustLII flag 10
Van Dongen v Northern Territory of Australia [2005] NTCA 6; (2005) 16 NTLR 169 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 13 Oct 2005 AustLII flag 13
Deputy Commissioner of Taxation for the Commonwealth of Australia v Robinswood Pty Ltd [2005] WASC 67 Supreme Court of Western Australia Australia - Western Australia 29 Apr 2005 AustLII flag 3
H ’ Var Steel Services Pty Ltd v Deputy Commissioner of Taxation [2005] WASCA 71; (2005) 59 ATR 5 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Apr 2005 AustLII flag 11
O'Meara v FCT [2003] FCA 217; 128 FCR 376; 52 ATR 437 Federal Court of Australia Australia - Commonwealth 25 Mar 2003 AustLII flag 4
Sidebottom v Giuliano [2002] FCA 1262; 123 FCR 594; 51 ATR 151 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 4
Collector of Customs v Wallace Laboratories Pty Ltd [2002] FCA 659 Federal Court of Australia Australia - Commonwealth 30 May 2002 AustLII flag 2
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
Hessam Pty Ltd and CEO, Australian Customs Service [2001] AATA 808; 66 ALD 794 Administrative Appeals Tribunal Australia 25 Sep 2001 AustLII flag
Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287; (2001) 115 FCR 205; 49 ATR 114 Federal Court of Australia Australia - Commonwealth 10 Sep 2001 AustLII flag 7
Chief Executive Officer of Customs v Tony Longo Pty Ltd [2001] NSWCA 147; 184 ALR 355; 161 FLR 156; (2001) 52 NSWLR 458 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 23 May 2001 AustLII flag 28
Sidebottom v Giuliano [2000] FCA 607; (2000) 98 FCR 579 Federal Court of Australia Australia - Commonwealth 12 May 2000 AustLII flag 12
Dvorani and Secretary, Department of Immigration and Multicultural Affairs [2000] AATA 187 Administrative Appeals Tribunal Australia 10 Mar 2000 AustLII flag
Sidebottom v Commissioner of Taxation [1999] FCA 1328; 95 FCR 255; 59 ALD 133 Federal Court of Australia Australia - Commonwealth 24 Sep 1999 AustLII flag 5
Narelle Maree Walsh, Delegate of the Chief Executive Officer of Customs v Allegretta [1999] WASC 136 Supreme Court of Western Australia Australia - Western Australia 19 Aug 1999 AustLII flag
Woodhams v Deputy Commissioner of Taxation M110/1997 [1998] HCATrans 177 High Court of Australia Australia - Commonwealth 19 May 1998 AustLII flag
Labrador Liquor Wholesale Pty Ltd and CEO of Customs [1998] AATA 181 Administrative Appeals Tribunal Australia 18 Mar 1998 AustLII flag
Bruce Drummond Woodhams v Deputy Commissioner of Taxation of the Commonwealth of Australia [1997] VSC 59 Supreme Court of Victoria Australia - Victoria 14 Nov 1997 AustLII flag
Brian Bollinger and Chief Executive Officer of Customs [1997] AATA 325 Administrative Appeals Tribunal Australia 11 Sep 1997 AustLII flag
Mistmorn Pty Ltd (In Liquidation) and Hugh Jenner Wily v Michael Yasseen [1996] FCA 1673 Federal Court of Australia Australia - Commonwealth 2 Aug 1996 AustLII flag
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 flag 11
Re FH Faulding and Co Ltd v Collector of Customs [1991] FCA 393 Federal Court of Australia Australia - Commonwealth 23 Aug 1991 AustLII flag
Imes Ship Supply and Collector of Customs [1990] AATA 512 Administrative Appeals Tribunal Australia 20 Jun 1990 AustLII flag
Re Faulding G-Chem Wholesale Ltd and Australian Customs Service [1990] AATA 115 Administrative Appeals Tribunal Australia 11 May 1990 AustLII flag
Waldron v Liege Investments Pty Ltd [1977] VicRp 56; [1977] VR 492; (1977) 2 ACLR 381 Australia - Victoria 22 Apr 1977 AustLII flag 2
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 flag 209
Administration of the Territory of Papua and New Guinea v China Navigation Ltd [1967-68] PGLawRp 239 Papua New Guinea 1 Dec 1967 PacLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax or Penalty? - the Latest Sequel" (1999) 2 (6) Journal of Australian Taxation 391 Morabito, Vince Australia circa 1999 AustLII flag
"What is a Tax: The Erosion of the 'Latham Definition'" [1996] RevenueLawJl 4 Morabito, Vince; Barkoczy, Stephen Australia circa 1996 AustLII flag

Legislation Cited

Legislation Name Provision
Customs Act (Cth) s30, s60, s78
Excise Act 1901 (Cth) s55, s58, s60
Excise Act 1952 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Morton v Union Steamship Co of New Zealand Ltd [1951] HCA 42; (1951) 83 CLR 402; [1951] ALR 655 High Court of Australia Australia - Commonwealth 26 Jul 1951 AustLII flag 207
Moore v The Commonwealth [1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283 High Court of Australia Australia - Commonwealth 22 Mar 1951 AustLII flag 34
Resch v FCT [1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 50
Ingram v Ingram [1938] NSWStRp 25; (1938) 38 SR (NSW) 407; 55 WN (NSW) 163 Supreme Court of New South Wales Australia - New South Wales 30 Jun 1938 AustLII flag 34
Ingram v Ingram (1938) 38 SR (NSW) 406 Supreme Court of New South Wales Australia - New South Wales circa 1938 flag 2
Wrightson v McArthur and Hutchinsons (1919) Ltd [1921] 2 KB 807; [1921] All ER 261 United Kingdom circa 1921 LexisNexis / Westlaw flag 12
R v Southwark Borough Council; Ex parte Southwark Borough Market Trustees (1921) 124 LT 623; 90 LJKB 359 King's Bench United Kingdom circa 1921 flag 9
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
Loates v Maple (1903) 88 LT 288 United Kingdom circa 1903 flag 16
Miedbrodt v Fitzsimon (The 'Energie') [1875] UKLawRpPC 8; LR 6 PC 306 United Kingdom 24 Apr 1875 CommonLII flag
55 WN 163 55 WN 163 United Kingdom circa 1921 flag 3

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