Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Sogo Duty Free Pty Ltd v Commissioner of Taxation [2011] FCAFC 36 Citation: Sogo Duty Free Pty Ltd v Commissioner of Taxation [2011] FCAFC 36
Appeal from: Sogo Duty Free Pty Ltd v Commissioner of Taxation [2010] FCA 976
Parties: SOGO DUTY FREE PTY LTD v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number(s): VID 827 of 2010
Judges: RYAN, JESSUP and PERRAM JJ
Date of judgment: 16 March 2011
Catchwords: TAXATION - Customs and Excise – Duties of excise – Review of decision by Commissioner to issue demand under s 60(1) of Excise Act 1901 (Cth) in respect of failure to keep excisable goods safely – Whether s 61D of Excise Act precludes s 60(1) from attaching liability to proprietor of outwards duty free shop – Nature of collateral liability imposed by s 60(1) – Whether Administrative Appeals Tribunal erred in affirming Commissioner's decision by taking into account the deeming provision in s 61D(12) when enquiring whether there had been a failure to keep the goods safely – Interpretation of Tribunal's reasons.
Legislation: Taxation Administration Act 1953 (Cth) s 14ZZK Excise Act 1901 (Cth) ss 4, 54, 58, 59, 60, 61, 61D, 61AA
Cases cited: Sidebottom v Giuliano (2000) 98 FCR 579 Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259
Date of hearing: 23 February 2011
Place: Melbourne
Division: GENERAL DIVISION
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