Times Consultants Pty Ltd v Collector of Customs (Qld) 136

[1987] FCA 488; (1987) 16 FCR 449; (1987) 76 ALR 313

Federal Court of Australia

Australia - Commonwealth

23rd December, 1987

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
ACI PET Operations Pty Ltd v Comptroller-General of Customs	[1993] FCA 500; (1993) 118 ALR 114; 32 ALD 107	Federal Court of Australia	Australia - Commonwealth	15 Oct 1993	AustLII	31
ACT Revenue, Commissioner for v Rosnet Pty Ltd	(1994) 116 FLR 275; (1994) 83 LGERA 440; (1994) 28 ATR 399		Australia	5 Jul 1994	AustLII	7
Advanced Network Management Pty Ltd and Collector of Customs	[1994] AATA 262	Administrative Appeals Tribunal	Australia	2 Sep 1994	AustLII
Aldi Stores (A Ltd Partnership) and Chief Executive Officer of Customs	[2012] AATA 151	Administrative Appeals Tribunal	Australia	8 Mar 2012	AustLII
Amcor Ltd and Collector or Customs	[1989] AATA 289	Administrative Appeals Tribunal	Australia	26 Jan 1989	AustLII
Anite Networks Pty Ltd v Collector of Customs	[1999] FCA 26	Federal Court of Australia	Australia - Commonwealth	28 Jan 1999	AustLII	9
Appellant CAA11/04 v Chief Executive of the New Zealand Customs Service	[2005] NZCAA 4	New Zealand Customs Appeal Authority	New Zealand	8 Jun 2005	NZLII
Appellant CAA4/04 v Chief Executive of the New Zealand Customs Service	[2004] NZCAA 6	New Zealand Customs Appeal Authority	New Zealand	1 Nov 2004	NZLII
Ateco Automotive Pty Ltd Trading As Ateco Equipment and Chief Executive Officer of Customs	[1996] AATA 226	Administrative Appeals Tribunal	Australia	10 Jul 1996	AustLII
Australian Frozen Foods Pty Ltd and Chief Execuitve Officer of Customs and Border Protection, Re	[2009] AATA 795; (2009) 112 ALD 201	Administrative Appeals Tribunal	Australia	15 Oct 2009	AustLII
BASF Australia Ltd and Chief Executive Officer of Customs	[2015] AATA 140	Administrative Appeals Tribunal	Australia	12 Mar 2015	AustLII	2
Becker Vale Pty Ltd and Chief Executive Officer of Customs	[2014] AATA 625	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII	2
Biocontrol Ltd v Chief Executive Officer of Customs	[2004] AATA 1381; 86 ALD 285	Administrative Appeals Tribunal	Australia	22 Dec 2004	AustLII
Boehringer Mannheim Australia Pty Ltd and Chief Executive Officer of Customs	[1997] AATA 120	Administrative Appeals Tribunal	Australia	11 Apr 1997	AustLII
Boehringer Mannheim Australia Pty Ltd v Collector of Customs	[1995] FCA 1503	Federal Court of Australia	Australia - Commonwealth	31 Aug 1995	AustLII
Brackenreg v Comcare Australia	[1995] FCA 1129; (1995) 56 FCR 335	Federal Court of Australia	Australia - Commonwealth	15 Mar 1995	AustLII	49
Brackley Industries Pty Ltd and Chief Executive Officer of Customs	[2015] AATA 210	Administrative Appeals Tribunal	Australia	8 Apr 2015	AustLII
Brand Developers Aust Pty Ltd v Chief Executive Officer of Customs	[2015] AATA 215	Administrative Appeals Tribunal	Australia	10 Apr 2015	AustLII	9
Brother International (Aust) Pty Ltd and CEO of Customs	[1998] AATA 553	Administrative Appeals Tribunal	Australia	24 Jul 1998	AustLII
Cameron Australasia Pty Ltd and Chief Executive Officer of Customs	[2012] AATA 865	Administrative Appeals Tribunal	Australia	10 Dec 2012	AustLII	3
Campervan correctly classified	[2005] NZCAA 2	New Zealand Customs Appeal Authority	New Zealand	1 Feb 2005	NZLII
Castrol Australia Pty Ltd and Collector of Customs	[1990] AATA 476	Administrative Appeals Tribunal	Australia	25 May 1990	AustLII
Chief Executive Officer of Customs v ICB Medical Distributors Pty Ltd	[2007] FCA 1538; 97 ALD 746; 68 ATR 251	Federal Court of Australia	Australia - Commonwealth	5 Oct 2007	AustLII	7
Chief Executive Officer of Customs v ICB Medical Distributors Pty Ltd	[2008] FCAFC 127; 73 ATR 306	Federal Court of Australia	Australia - Commonwealth	17 Jul 2008	AustLII	1
Coiltech (Australia) Pty Ltd and Collector of Customs	[1994] AATA 147; (1994) 33 ALD 781	Administrative Appeals Tribunal	Australia	20 May 1994	AustLII
Collector of Customs v Johnson and Johnson Medical Pty Ltd	[1994] FCA 1225	Federal Court of Australia	Australia - Commonwealth	27 Jul 1994	AustLII
Collector of Customs v Sharp Corporation of Australia Pty Ltd	[1994] FCA 1246; (1994) 20 AAR 186; (1994) 35 ALD 589	Federal Court of Australia	Australia - Commonwealth	9 Aug 1994	AustLII	5
Commissioner for ACT Revenue v Rosnet Pty Ltd, Canberra Centre Holdings Pty Ltd (formerly Canberra Permanent Co-Operative Building Society Ltd) and Canberra Centre Holdings Pty Ltd	[1994] ACTSC 235	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	5 Jul 1994	AustLII
Commissioner of ACT Revenue v Rosnet Pty Ltd, Canberra Centre Holdings Pty Ltd (Formerly Canberra Permanent Co-Operative Building Society Ltd) and Canberra Centre Holdings Pty Ltd	[1994] ACTSC 71	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	5 Jul 1994	AustLII
Commissioner of Taxation v Crown Insurance Services Ltd	[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII	35
Comptroller-General of Customs, Howard Garnier and Peter Charles Naylor v Aci Pet Operations Pty Ltd (Respondent/Cross-Appellant), Comptroller-General of Customs (First Cross-Respondent) and Howard Garnier and Peter Charles Naylor (Second Cross-Respo	[1994] FCA 997	Federal Court of Australia	Australia - Commonwealth	31 Mar 1994	AustLII
Comptroller-General of Customs v Baxter Healthcare Pty Ltd	[1996] FCA 1334	Federal Court of Australia	Australia - Commonwealth	22 Mar 1996	AustLII
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd	[2018] FCAFC 237; (2018) 262 FCR 449	Federal Court of Australia	Australia - Commonwealth	21 Dec 2018	AustLII	5
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd	[2020] HCA 2; (2020) 270 CLR 494; 375 ALR 98; (2020) 94 ALJR 182	High Court of Australia	Australia - Commonwealth	5 Feb 2020	AustLII	32
Comptroller-General of Customs v Sulo MGB Australia Pty Ltd	[2017] FCA 315	Federal Court of Australia	Australia - Commonwealth	27 Mar 2017	AustLII	2
Comptroller of Customs v Tariff Classification Mediator HC Wellington AP143/93	[1994] NZHC 1071	High Court of New Zealand	New Zealand	27 Apr 1994	NZLII
Concessionaires Pty Ltd and Collector of Customs	[1988] AATA 495	Administrative Appeals Tribunal	Australia	11 May 1988	AustLII
Cowell Electric Supply Co Ltd v Collector of Customs	[1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490	Federal Court of Australia	Australia - Commonwealth	10 Jan 1995	AustLII	15
Cray Communications Ltd and Collector of Customs and Comptroller-General of Customs	[1995] AATA 283	Administrative Appeals Tribunal	Australia	27 Sep 1995	AustLII
Dick Smith Electronics Pty Ltd v Commissioner of Taxation	[1997] FCA 1221	Federal Court of Australia	Australia - Commonwealth	14 Nov 1997	AustLII
Electracom Pty Ltd and Comptroller-General of Customs	[2022] AATA 2539	Administrative Appeals Tribunal	Australia	10 Aug 2022	AustLII
Essilor Australia Pty Ltd and Collector of Customs	[1994] AATA 7; (1994) 32 ALD 779	Administrative Appeals Tribunal	Australia	19 Jan 1994	AustLII
Exicom Ltd v Futuris Corporation Ltd and Futuris Investments Pty Ltd and Australian Securities Commission	[1995] FCA 1695	Federal Court of Australia	Australia - Commonwealth	29 Nov 1995	AustLII
Fabry v FCT	[2001] FCA 1431; 48 ATR 130	Federal Court of Australia	Australia - Commonwealth	12 Oct 2001	AustLII	2
Farnell Electronic Components Pty Ltd and Collector of Customs	[1996] AATA 44	Administrative Appeals Tribunal	Australia	9 Feb 1996	AustLII
Filter Tex Media Pty Ltd and Chief Executive Officer of Customs	[1997] AATA 489	Administrative Appeals Tribunal	Australia	21 Nov 1997	AustLII
Filter-Tex Media Pty Ltd v Chief Executive Officer of Customs	[1998] FCA 720	Federal Court of Australia	Australia - Commonwealth	12 Jun 1998	AustLII
Funtastic Ltd and Chief Executive Officer of Customs	[2008] AATA 528	Administrative Appeals Tribunal	Australia	25 Jun 2008	AustLII
General Merchandise & Apparel Group Pty Ltd and Chief Executor of Customs, Re	[2009] AATA 988; (2009) 51 AAR 1; (2009) 114 ALD 289; 78 ATR 221	Administrative Appeals Tribunal	Australia	23 Dec 2009	AustLII	33
Grocery Holdings Pty Ltd v Chief Executive Officer of Customs	[2004] FCAFC 85	Federal Court of Australia	Australia - Commonwealth	1 Apr 2004	AustLII	5
Grundfos Pumps Pty Ltd and Collector of Customs	[1994] AATA 363	Administrative Appeals Tribunal	Australia	7 Dec 1994	AustLII
Grundfos Pumps Pty Ltd v Collector of Customs	[1996] FCA 1537	Federal Court of Australia	Australia - Commonwealth	7 Jun 1996	AustLII
Grundfos Pumps Pty Ltd v Collector of Customs	[1996] FCA 462	Federal Court of Australia	Australia - Commonwealth	7 Jun 1996	AustLII
Grundfos Pumps Pty Ltd v Collector of Customs	[1997] FCA 234	Federal Court of Australia	Australia - Commonwealth	8 Apr 1997	AustLII
Halliburton Australia Pty Ltd and Chief Executive Officer of Customs	[2010] AATA 842	Administrative Appeals Tribunal	Australia	29 Oct 2010	AustLII
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	386
Hi-Climber Pty Ltd and Chief Executive Officer of Customs	[1994] AATA 432	Administrative Appeals Tribunal	Australia	11 Feb 1994	AustLII
Howard Australia Pty Ltd and Chief Executive Officer of Customs	[2009] AATA 926	Administrative Appeals Tribunal	Australia	30 Nov 2009	AustLII
ICB Medical Distributors Pty Ltd and Chief Executive Officer of Customs	[2007] AATA 1105	Administrative Appeals Tribunal	Australia	9 Mar 2007	AustLII
Iljin Australia Pty Ltd and Chief Executive Officer of Customs	[2014] AATA 960	Administrative Appeals Tribunal	Australia	23 Dec 2014	AustLII
Incorporated Council of Law Reporting and Chief Executive Officer of Customs	[1995] AATA 596	Administrative Appeals Tribunal	Australia	17 Aug 1995	AustLII
J Gadsden Pty Ltd and Collector of Customs	[1988] AATA 632	Administrative Appeals Tribunal	Australia	29 Aug 1988	AustLII
J Rapee & Co Pty Ltd and Collector of Customs	[1990] AATA 821	Administrative Appeals Tribunal	Australia	17 Dec 1990	AustLII
Jacobsen Turf Australia and Collector of Customs	[1996] AATA 460	Administrative Appeals Tribunal	Australia	20 Dec 1996	AustLII
Kenso Marketing (M) SDN BHD and Chief Executive Officer of Customs and Nufarm Australia Ltd (Party Joined)	[2008] AATA 42; (2008) 99 ALD 680	Administrative Appeals Tribunal	Australia	15 Jan 2008	AustLII	6
Klockner Moeller Pty Ltd and Collector of Customs	[1989] AATA 283	Administrative Appeals Tribunal	Australia	18 Jan 1989	AustLII	1
Laerdal Medical Pty Ltd and Comptroller-General of Customs	[2017] AATA 2427	Administrative Appeals Tribunal	Australia	1 Dec 2017	AustLII
Leisure Sleep Pty Ltd and Collector of Customs	[1996] AATA 693	Administrative Appeals Tribunal	Australia	19 Jun 1996	AustLII
Liebert Corporation Australia Pty Ltd v Collector of Customs	[1993] FCA 525	Federal Court of Australia	Australia - Commonwealth	1 Nov 1993	AustLII
Linen House Pty Ltd and Collector of Customs	[1996] AATA 103	Administrative Appeals Tribunal	Australia	14 Mar 1996	AustLII
Mercator Lighting Pty Ltd and Chief Executive Officer of Customs	[2014] AATA 694	Administrative Appeals Tribunal	Australia	23 Sep 2014	AustLII	1
Monza Imports v Chief Executive Officer of Customs	[2006] AATA 71; 89 ALD 717	Administrative Appeals Tribunal	Australia	31 Jan 2006	AustLII
Newbridge Civil Pty Ltd and Comptroller-General of Customs	[2016] AATA 81; (2016) 68 AAR 305	Administrative Appeals Tribunal	Australia	17 Feb 2016	AustLII	4
NT89/348 and Commissioner of Taxation	[1990] AATA 522	Administrative Appeals Tribunal	Australia	22 Jun 1990	AustLII
NT95/227 and Commissioner of Taxation	[1996] AATA 45; (1996) 31 ATR 1387	Administrative Appeals Tribunal	Australia	9 Feb 1996	AustLII	1
Pacific Resources International Pty Ltd and Chief Executive Officer of Customs, Re	[2011] AATA 285; (2011) 121 ALD 218	Administrative Appeals Tribunal	Australia	2 May 2011	AustLII
Pacific Worldwide Pty Ltd and Chief Executive Officer of Customs	[2015] AATA 253	Administrative Appeals Tribunal	Australia	24 Apr 2015	AustLII
Pak Pacific Corporation Pty Ltd and Collector of Customs	[1990] AATA 737	Administrative Appeals Tribunal	Australia	25 Oct 1990	AustLII
Parbco Pty Ltd and CEO of Customs	[1998] AATA 335	Administrative Appeals Tribunal	Australia	12 May 1998	AustLII
Parks Holdings Pty Ltd v Chief Executive Officer of Customs	[2004] FCA 820; (2004) 81 ALD 365; 56 ATR 210	Federal Court of Australia	Australia - Commonwealth	25 Jun 2004	AustLII	22
Plexicor Australia Pty Ltd and CEO of Customs	[2001] AATA 621	Administrative Appeals Tribunal	Australia	5 Jun 2001	AustLII
R v Morcom	[2015] SASCFC 30	Supreme Court of South Australia - Full Court	Australia - South Australia	27 Mar 2015	AustLII	5
Re Am International Pty Ltd (Trading As Harris Graphics) and Collector of Customs	[1990] AATA 214	Administrative Appeals Tribunal	Australia	13 Sep 1990	AustLII
Re Anixter Australia Pty Ltd and Chief Executive Officer of Customs	[2004] AATA 483; 79 ALD 170	Administrative Appeals Tribunal	Australia	14 May 2004	AustLII
Re Barry R Liggins Pty Ltd v Comptroller-General of Customs; Collector of Customs (New South Wales); Collector of Customs (Western Australia); Colin Ivan Hardman; Kenneth E Williams and Commonwealth of Australia	[1991] FCA 497	Federal Court of Australia	Australia - Commonwealth	28 Oct 1991	AustLII
Re Battenfeld Pty Ltd and Collector of Customs	[1991] AATA 72	Administrative Appeals Tribunal	Australia	28 Mar 1991	AustLII
Re Chemark Services Pty Ltd and Collector of Customs	[1991] AATA 67; 24 ALD 578; 13 AAR 238	Administrative Appeals Tribunal	Australia	21 Mar 1991	AustLII	1
Re Chemark Services Pty Ltd v Collector of Customs	[1992] FCA 244	Federal Court of Australia	Australia - Commonwealth	29 May 1992	AustLII
Re Dick Smith Electronics Pty Ltd and Collector of Customs	[1992] AATA 57	Administrative Appeals Tribunal	Australia	19 Feb 1992	AustLII
Re Fernz Specialty Chemicals and Chief Executive Officer of Customs	[2001] AATA 537; 33 AAR 311	Administrative Appeals Tribunal	Australia	15 Jun 2001	AustLII	1
Re General Printing Ink (Aust) Pty Ltd and Collector of Customs	[1988] AATA 366	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
Re HJ Heinz Co Ltd and Chief Executive Officer of Customs	[2004] AATA 1063; 57 ATR 1109; 84 ALD 520	Administrative Appeals Tribunal	Australia	12 Oct 2004	AustLII	2
Re Independent Distillers (Australia) Pty Ltd and Chief Executive Officer of Customs	[2003] AATA 319; 73 ALD 718; 37 AAR 71; 52 ATR 1109	Administrative Appeals Tribunal	Australia	4 Apr 2003	AustLII
Re Irene Kintominas and Secretary Department of Social Security	[1990] AATA 187	Administrative Appeals Tribunal	Australia	17 Aug 1990	AustLII
Re Karndean Overseas Pty Ltd and Collector of Customs	[1992] AATA 98	Administrative Appeals Tribunal	Australia	18 Mar 1992	AustLII
Re Liebert Corporation Australia Pty Ltd and Collector of Customs	[1993] AATA 11	Administrative Appeals Tribunal	Australia	15 Jan 1993	AustLII
Re Mermet Australia Pty Ltd and Chief Executive Officer of Customs	[2004] AATA 653; 56 ATR 1137	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII
Re Minter Ellison and Australian Customs Service	[1989] AATA 66	Administrative Appeals Tribunal	Australia	17 Mar 1989	AustLII
Re Monopol Sales and Collector of Customs	[1989] AATA 228	Administrative Appeals Tribunal	Australia	2 Nov 1989	AustLII
Re Myer Stores Pty Ltd and Collector of Customs	[1991] AATA 108	Administrative Appeals Tribunal	Australia	2 May 1991	AustLII
Re Narish Holdings Pty Ltd v the Commonwealth of Australia, Brian Leo Cody (Collector of Customs of Victoria) and Thomas Plunkett Hayes (Comptroller-General of Customs)	[1988] FCA 428	Federal Court of Australia	Australia - Commonwealth	7 Dec 1988	AustLII	1
Re Neil Pearson and Co Pty Ltd v Collector of Customs	[1990] FCA 201; 12 AAR 172; 21 ALD 62	Federal Court of Australia	Australia - Commonwealth	27 Jun 1990	AustLII	2
Re Parburys Building Products Pty Ltd and Comptroller-General of Customs	[1992] AATA 13; 14 AAR 430	Administrative Appeals Tribunal	Australia	16 Jan 1992	AustLII
Re Parks Holdings Pty Ltd (t/as Gladstone Chemicals) and Chief Executive Officer of Customs	[2001] AATA 562; 49 ATR 1101	Administrative Appeals Tribunal	Australia	20 Jun 2001	AustLII	2
Re PJ Eastern Trading and Collector of Customs	[1993] AATA 55	Administrative Appeals Tribunal	Australia	18 Feb 1993	AustLII
Re Playcorp Pty Ltd and Collector of Customs	[1992] AATA 18; 15 AAR 86	Administrative Appeals Tribunal	Australia	21 Jan 1992	AustLII	2
Re Print and Pack Australia Pty Ltd and Chief Executive Officer of Customs	[2001] AATA 151; 64 ALD 443	Administrative Appeals Tribunal	Australia	28 Feb 2001	AustLII
Re Professional Teaching Publications and Collector of Customs	[1991] AATA 45; (1991) 25 ALD 149	Administrative Appeals Tribunal	Australia	27 Feb 1991	AustLII	3
Re Queensland Alumina Ltd and Chief Executive Officer of Customs	[2003] AATA 290; 73 ALD 759; 36 AAR 460	Administrative Appeals Tribunal	Australia	28 Mar 2003	AustLII
Re Sharp Corporation of Australia Pty Ltd and Collector of Customs	[1992] AATA 373	Administrative Appeals Tribunal	Australia	11 Dec 1992	AustLII
Re SMS Autoparts Pty Ltd and Chief Executive Officer of Customs	[1996] AATA 158; 23 AAR 44; (1996) 41 ALD 615	Administrative Appeals Tribunal	Australia	6 May 1996	AustLII	5
Re Sumitomo Australia Ltd and Collector of Customs	[1991] AATA 323	Administrative Appeals Tribunal	Australia	18 Dec 1991	AustLII	1
Re Suspa Australia Pty Ltd v Collector of Customs (Nsw)	[1991] FCA 374	Federal Court of Australia	Australia - Commonwealth	15 Aug 1991	AustLII
Re the Bicycle Corporation Pty Ltd and Collector of Customs	[1989] AATA 257	Administrative Appeals Tribunal	Australia	15 Dec 1989	AustLII
Re Thomson Australian Holdings Pty Ltd, Cook and Snell (Printers) Pty Ltd, Mentor Press Pty Ltd and Glass'S Dealers Guide Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 406	Federal Court of Australia	Australia - Commonwealth	23 Nov 1988	AustLII
Re Tudville Pty Ltd and Chief Executive Officer of Customs	[2008] AATA 178; 68 ATR 152	Administrative Appeals Tribunal	Australia	3 Mar 2008	AustLII
Re Zoratto Enterprises Pty Ltd and Collector of Customs	[1991] AATA 210	Administrative Appeals Tribunal	Australia	23 Sep 1991	AustLII	1
Reeves v Nulis Nominees (Australia) Ltd (Trustee)	[2022] FCA 627	Federal Court of Australia	Australia - Commonwealth	1 Jun 2022	AustLII	6
Roger Armstrong Pty Ltd VCollector of Customs	[1994] AATA 186	Administrative Appeals Tribunal	Australia	8 Jul 1994	AustLII
Secretary, Department of Employment and Workplace Relations v Homewood	[2006] FCA 779; (2006) 91 ALD 103; 43 AAR 236	Federal Court of Australia	Australia - Commonwealth	21 Jun 2006	AustLII	60
Solar Juice Pty Ltd and Comptroller-General of Customs	[2022] AATA 550	Administrative Appeals Tribunal	Australia	24 Mar 2022	AustLII	2
Solu Pty Ltd and Chief Executive Officer of Customs	[2015] AATA 953	Administrative Appeals Tribunal	Australia	11 Dec 2015	AustLII
Southern Forest Export Pty Ltd and Comptroller-General of Customs	[2020] AATA 1892	Administrative Appeals Tribunal	Australia	22 Jun 2020	AustLII
Strahan & Strahan	[2013] FamCAFC 203; [2013] FLC 93-570; (2013) 50 Fam LR 434	Family Court of Australia	Australia	18 Dec 2013	AustLII	10
Sulo MGB Australia Pty Ltd and Chief Executive Officer of Customs	[2016] AATA 78	Administrative Appeals Tribunal	Australia	17 Feb 2016	AustLII	1
T-Systems Australia Pty Ltd and CEO of Customs	[1999] AATA 182	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
Tradesman Technologies Pty Ltd and Comptroller-General of Customs	[2023] AATA 1618	Administrative Appeals Tribunal	Australia	12 Jun 2023	AustLII
Trustee for the Kurowski Family Trust and Chief Executive Officer of Customs, Re	[2010] AATA 974; (2010) 118 ALD 688	Administrative Appeals Tribunal	Australia	6 Dec 2010	AustLII	2
Vernon-Carus Australia Pty Ltd and Thomas Creevey and Associates v Collector of Customs	[1994] FCA 1202	Federal Court of Australia	Australia - Commonwealth	14 Jul 1994	AustLII
Vernon-Carus Australia Pty Ltd v Collector of Customs	[1995] FCA 1283; (1995) 21 AAR 450	Federal Court of Australia	Australia - Commonwealth	6 Jun 1995	AustLII	25
Vibration Pty Ltd & Drywash Australia Pty Ltd and CEO of Customs	[1998] AATA 961	Administrative Appeals Tribunal	Australia	9 Nov 1998	AustLII
Walker Australia Pty Ltd and Chief Executive Officer of Customs	[1993] AATA 613	Administrative Appeals Tribunal	Australia	27 Aug 1993	AustLII
White and Water Corporation, Re	[2000] WAICmr 40	Western Australian Information Commissioner	Australia - Western Australia	21 Jul 2000	AustLII	2
Woolworths Group Ltd and Comptroller-General of Customs	[2019] AATA 62	Administrative Appeals Tribunal	Australia	23 Jan 2019	AustLII
Woolworths Ltd and Chief Executive Officer of Customs	[2013] AATA 730	Administrative Appeals Tribunal	Australia	11 Oct 2013	AustLII	1

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Practical Injustice in the Context of Private Tax Rulings"	(2016) 39 University of New South Wales Law Journal 1096	Azzi, John	Australia	circa 2016	AustLII		1

Legislation Cited

Legislation Name	Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)	s9, s10, s15
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth)	s39B
Taxation Administration Act 1953 (Cth)	s8C
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Birmingham & Midland Motor Omnibus Co Ltd v London & North Western Railway Co	[1913] UKLawRpKQB 128; [1913] 3 KB 850; 83 LJKB 474; 109 LT 64; 57 Sol Jo 752	King's Bench	United Kingdom	5 Jul 1913	CommonLII	28
Cameron's Unit Services Pty Ltd v Kevin R Whelpton Associates (Australia) Pty Ltd	[1984] FCA 406; (1984) 4 FCR 428; (1984) 59 ALR 754; [1985] ATPR 40-531	Federal Court of Australia	Australia - Commonwealth	19 Dec 1984	AustLII	73
Capello v Minister for Immigration and Ethnic Affairs	[1980] FCA 152; (1980) 49 FLR 40; (1980) 2 ALD 1014	Federal Court of Australia	Australia - Commonwealth	3 Dec 1980	AustLII	17
Ehrmann v Ehrmann	[1896] UKLawRpCh 145; [1896] 2 Ch 826	Court of Chancery	United Kingdom	7 Aug 1896	CommonLII	10
FCT v Ahern	(1986) 17 ATR 535		Australia	circa 1986	Legal Online / Westlaw	9
Gardner v Irvin	[1878] UKLawRpExch 51; (1878) 4 Ex D 49	Court of Exchequer	United Kingdom	20 Dec 1878	CommonLII	46
Grant v Downs	[1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198	High Court of Australia	Australia - Commonwealth	26 Nov 1976	AustLII	1125
Jones v Monte Video Gas Co	[1880] UKLawRpKQB 47; 5 QBD 556		United Kingdom	12 May 1880	CommonLII	89
Kimberley Mineral Holdings Ltd (In Liq) v McEwan	[1977] 1 NSWLR 210; 4 ACLR 851		Australia - New South Wales	circa 1977	LexisNexis AU	62
Nestle Australia Ltd v Commissioner of Taxation	(1986) 11 FCR 453; (1986) 67 ALR 128; 17 ATR 747	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw	20
Payne v Lord Harris	[1981] 1 WLR 754		United Kingdom	circa 1981	LexisNexis / Westlaw	11
Perkins v Cuthill	[1981] FCA 44; (1981) 34 ALR 669; (1981) 52 FLR 238	Federal Court of Australia	Australia - Commonwealth	30 Apr 1981	AustLII	19
Re Commissioner of Taxation of the Commonwealth of Australia v Nestle Australia Ltd	[1986] FCA 368	Federal Court of Australia	Australia - Commonwealth	5 Nov 1986	AustLII	6
Stack v Coast Securities (No 9) Pty Ltd	[1983] HCA 36; (1983) 154 CLR 261; 49 ALR 193; (1983) 57 ALJR 731; 1 IPR 193; [1983] ATPR 40-397	High Court of Australia	Australia - Commonwealth	12 Oct 1983	AustLII	286
Thames Launches Ltd v Trinity House Corporation (Deptford Strond)	[1961] Ch D 197	Court of Chancery	United Kingdom	circa 1961	LexisNexis / Westlaw	1
Trade Practices Commission v Bata Shoe Co of Australia Pty Ltd (No 1)	(1979) 44 FLR 145		Australia	circa 1979	Legal Online / Westlaw	6
Trade Practices Commission v Sterling	[1979] FCA 33; (1979) 36 FLR 244; [1979] ATPR 40-121	Federal Court of Australia	Australia - Commonwealth	15 Jun 1979	AustLII	401
Westminster Airways Ltd v Kuwait Oil Co Ltd	[1951] 1 KB 134; [1950] 2 All ER 596		United Kingdom	circa 1951	LexisNexis / Westlaw	45
2 Ch 315	2 Ch 315	Court of Chancery	United Kingdom	circa 1985	LexisNexis / Westlaw	5

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback