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Re Perkins Shipping Pty Ltd and Australian Customs Service   flag 

[1988] AATA 215
Administrative Appeals Tribunal
Australia
5th July, 1988

Legislation Cited

Legislation Name Provision
Customs Act (Cth) s37, s273GA
Excise Act 1901 (Cth) s162C, s164
Act (Cth)
Water Act 1945 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Commissioner of Taxation v Miller [1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333 High Court of Australia Australia - Commonwealth 15 Aug 1946 AustLII flag 199
Hafza v Director-General of Social Security (1985) 6 FCR 444 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 194
Collector of Customs (Tas) v Flinders Island Community Association [1985] FCA 232; (1985) 7 FCR 205; 60 ALR 717; 8 ALN N102 Federal Court of Australia Australia - Commonwealth 1 Jul 1985 AustLII flag 111
Re Galati and Director-General of Social Security (1984) 6 ALD 538 Australia circa 1984 LexisNexis AU flag 19
Gardiner v Sevenoaks Rural District Council [1950] 2 All ER 84 United Kingdom circa 1950 LexisNexis flag 15
R v Leith [1852] EngR 124; (1852) 1 E & B 121; 118 ER 382; 21 LJMC 14 Queen's Bench United Kingdom circa 1852 CommonLII flag 14
Adelaide Caravan Park Pty Ltd and Department of Industry, Technology & Commerce, Re (1985) 7 ALD 756 Australia circa 1985 LexisNexis AU flag 10
Beacon Life and Fire Assurance Co,-Appellants; James Gibb ,-Respondents [1862] EngR 1131; 15 ER 630; (1862) 1 Moore PCCNS 73; 7 LT 5 Privy Council United Kingdom circa 1862 CommonLII flag 9
Andrews v Andrews and Mears [1908] UKLawRpKQB 108; (1908) 2 KB 567 United Kingdom 24 Jun 1908 CommonLII flag 6
Dampier Mining Co Ltd v Commissioner of Taxation (Cth) (1982) 63 FLR 158; 13 ATR 380 Australia circa 1982 Legal Online / Westlaw flag 5
Smith v Taylor (1978) 24 ACTR 9 Australia - Australian Capital Territory circa 1978 LexisNexis AU flag 5
West Mersea Urban District Council v Fraser [1950] 2 KB 119 United Kingdom circa 1950 LexisNexis / Westlaw flag 2
Darbyshire v Boyd [1961] VR 609 Australia - Victoria circa 1961 LexisNexis AU flag 1
Smith v Taylor 24 Act 139 United Kingdom circa 1950 flag 1

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