Secretary, Department of Industry, Tourism and Resources v Spicer Axle Structural Components Australia Pty Ltd [2007] FCAFC 158

FEDERAL COURT OF AUSTRALIA

Secretary, Department of Industry, Tourism and Resources v Spicer Axle Structural Components Australia Pty Ltd [2007] FCAFC 158 ADMINISTRATIVE LAW – Appeal from Administrative Appeals Tribunal – participation in Automotive Comprehensiveness and Investment Scheme ("ACIS") – whether participant had unearned credit liability of a specified number of units – whether participant had received duty credits because of an error in calculating the duty credit or a mistake of fact, because inaccurate or incomplete information had been given to the Minister, the Secretary or a delegate, or because of a clerical error or mistake in the ledger – proper construction of s 94(1) of the ACIS Administration Act 1999 (Cth) – effect of subsequent amendments. ACIS Administration Act 1999 (Cth) ss 6, 93, 94, 95 ACIS Administration Regulations 2000 reg 13C ACIS Administration Amendment (Unearned Credit Liability) Act 2007 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) s 44 Commissioner of Taxation v Energy Resources of Australia Ltd (2003) 135 FCR 346 SECRETARY, DEPARTMENT OF INDUSTRY, TOURISM AND RESOURCES v SPICER AXLE STRUCTURAL COMPONENTS AUSTRALIA PTY LTD VID 1413 OF 2006

RYAN, MARSHALL, TRACEY JJ

2 november 2007

MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 1413 OF 2006

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL

BETWEEN: SECRETARY, DEPARTMENT OF INDUSTRY, TOURISM AND RESOURCES

Appellant

AND: SPICER AXLE STRUCTURAL COMPONENTS AUSTRALIA PTY LTD

Respondent

JUDGES: RYAN, MARSHALL, TRACEY JJ DATE OF ORDER: 2 NOVEMBER 2007

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT:

1. The appeal be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.