BHP Billiton Petroleum Pty Ltd v Chief Executive Officer of Customs [2003] FCAFC 61

FEDERAL COURT OF AUSTRALIA

BHP Billiton Petroleum Pty Ltd v Chief Executive Officer of Customs [2003] FCAFC 61 CUSTOMS – diesel fuel rebate – appeal under s 44 of Administrative Appeals Tribunal Act 1975 (Cth) – whether Administrative Appeals Tribunal erred in refusing to pay claims for rebate under s164 Customs Act 1901 (Cth) where appellant engaged in exploration and production of oil and gas - definition of "mining operations" under subs 164(7) – meaning of "place" under subs 164(7) par (z) in definition of "mining operations" – whether a mining operation said to be one integrated operation , must be carried on in only one "place"– whether s164(1) and s164(5) contemplate apportionment of the rebate – no error of law revealed in approach of the Administrative Appeals Tribunal.

Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs Act 1901 (Cth) ss 1, 164 Excise Act 1901 (Cth) s 78A, par 162C(1)(f) Petroleum (Submerged Lands) Act 1967 (Cth)

Collector of Customs v Agfa –Gevaert Ltd (1996) 186 CLR 389 Vetter v Lake Macquarie City Council (2001) 202 CLR 439 CEO of Customs v Dyno Wesfarmers Limited (1997) 73 FCR 1 BHP BILLITON PETROLEUM PTY LTD v CHIEF EXECUTIVE OFFICER OF CUSTOMS No V 596 of 2002 WILCOX, COOPER & ALLSOP JJ 7 APRIL 2003 SYDNEY (HEARD IN MELBOURNE)

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 596 of 2002

On appeal from the Administrative Appeals Tribunal

BETWEEN: BHP BILLITON PETROLEUM PTY LTD

APPLICANT

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

RESPONDENT

JUDGES: WILCOX, COOPER & ALLSOP JJ

DATE OF ORDER: 7 APRIL 2003

WHERE MADE: SYDNEY (HEARD IN MELBOURNE)

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.