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Re Midland Brick Co Pty Ltd and Chief Executive Officer of Customs   flag 

[2008] AATA 673; 73 ATR 415
Administrative Appeals Tribunal
Australia
31st July, 2008

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s43AA
Customs Act 1901 (Cth) s11, s20, s51
Excise Act 1901 (Cth)
Income Tax Assessment Act (Cth)
The Act (Cth)
Customs and Excise Legislation Amendment Act 1995 (Cth)
Customs and Excise Legislation Amendment Act (No. 1) 1997 (Cth)
Diesel Fuel Taxes Legislation Amendment Act 1982 (Cth)
Energy Grants (Credits) Scheme Act 2003 (Cth)
The 1982 Act (Cth)
Mining Act 1978 (WA)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Adelaide Brighton Cement Ltd and Chief Executive Officer of Customs [2002] AATA 688; 71 ALD 128; 50 ATR 1123 Administrative Appeals Tribunal Australia 14 Aug 2002 AustLII flag 2
David Mitchell Ltd and Chief Executive Officer of Customs, Re [1998] AATA 69; 51 ALD 389 Administrative Appeals Tribunal Australia 9 Feb 1998 AustLII flag 5
Re Water Authority of WA and Collector of Customs [1995] AATA 147; (1995) 37 ALD 600 Administrative Appeals Tribunal Australia 31 May 1995 AustLII flag 1
Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd [2004] FCAFC 183; (2004) 139 FCR 147; 207 ALR 687; (2004) 56 ATR 267; 79 ALD 27 Federal Court of Australia Australia - Commonwealth 7 Jul 2004 AustLII flag 10
David Mitchell v CEO of Customs [2001] FCA 294; (2001) 107 FCR 252; 46 ATR 433 Federal Court of Australia Australia - Commonwealth 23 Mar 2001 AustLII flag 4
Collector of Customs v Bell Basic Industries Ltd [1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506 Federal Court of Australia Australia - Commonwealth 21 Oct 1988 AustLII flag 47
North Australian Cement Ltd v FCT [1969] HCA 33; (1969) 119 CLR 353; (1969) 1 ATR 225; 43 ALJR 303 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 29
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 291
Re Boral Resources (NSW) Ltd and Chief Executive Officer, Australian Customs Service (1996) 24 AAR 253; (1996) 43 ALD 380 Australia circa 1996 Legal Online / Westlaw flag 7
Re CSR Ltd and Chief Executive Officer, Australian Customs Service (1997) 46 ALD 746 Australia circa 1997 LexisNexis AU flag 2
Collector of Customs v Neumann Sands (Victoria) Pty Ltd (1996) 136 ALR 584 Australia circa 1996 LexisNexis AU flag 6
Boral Bricks (Q) Ltd and Australian Customs Service, Re 18 ALD 456 Australia circa 1996 LexisNexis AU flag 7
Re Goliath Portland Cement Co and Chief Executive Officer of Customs (1998) 53 ALD 659 Australia circa 1998 LexisNexis AU flag 4
CSR Ltd v Chief Executive Officer of Customs (1997) 26 AAR 84; (1997) 48 ALD 7 Australia circa 1997 Legal Online / Westlaw flag 8
Neumann Dredging Co Ltd v Collector of Customs (1987) 79 ALR 588; (1987) 15 ALD 477 Australia circa 1987 LexisNexis AU flag 15

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