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Esso Australia Resources Ltd and Collector of Customs Victoria

[1990] AATA 803

Administrative Appeals Tribunal

Australia

7th December, 1990

Legislation Cited

Legislation Name	Provision
Excise Act 1901 (Cth)	s77L, s77M, s154, s162C
Excise Tariff Act 1921 (Cth)	s5
Excise Amendment Act 1978 (Cth)
Excise Amendment Act (No. 2) 1979 (Cth)
Excise Tariff Amendment Act 1977 (Cth)
Excise Tariff Amendment Act (No. 2) 1978 (Cth)
Income Tax (Rates) Act 1976 (Cth)
Income Tax (Rates) Amendment Act (No. 2) 1980 (Cth)
Income Tax (Rates and Assessment) Amendment Act 1979 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Palmer Oil Corporation v Phillips Petroleum Co	231 P2d 997; 204 Okla 543		United States - Oklahoma				9
Wotton v Bush	(1953) 261 P 2			circa 1953			1

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