Screen Australia v EME Productions No. 1 Pty Ltd [2012] FCAFC 19

FEDERAL COURT OF AUSTRALIA

Screen Australia v EME Productions No. 1 Pty Ltd [2012] FCAFC 19 Citation: Screen Australia v EME Productions No. 1 Pty Ltd [2012] FCAFC 19

Appeal from: EME Productions No. 1 Pty Ltd v Screen Australia [2011] AATA 439

Parties: SCREEN AUSTRALIA v EME PRODUCTIONS NO. 1 PTY LTD

File number: NSD 1207 of 2011

Judges: KEANE CJ, FINN & GILMOUR JJ

Date of judgment: 7 March 2012

Catchwords: ADMINISTRATIVE LAW – Administrative Appeals Tribunal – appeal from – on question of law – whether there was a reviewable question of law – statutory construction of "documentary" within the Income Tax Assessment Act 1997 (Cth) – Administrative Appeals Act 1975 (Cth) s 44

Legislation: Income Tax Assessment Act 1997 (Cth) s 376-65 Administrative Appeals Tribunals Act 1975 (Cth) s 44 Acts Interpretation Act 1901 (Cth) s 15AB Broadcasting Services Act 1992 (Cth).

Cases cited: Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1992) 35 FCR 371 Aktiebolaget Hässle v Alphapharm Pty Limited (2002) 212 CLR 411 Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (Northern Territory) (2009) 239 CLR 27 Baxter Healthcare Pty Limited v Comptroller-General of Customs (1997) 72 FCR 467 Brennan v Comcare (1994) 50 FCR 555 BTR PLC v Westinghouse Brake and Signal Company (Australia) Ltd (1992) 34 FCR 246 Collector of Customs v Agfa-Gevaert Limited (1996) 186 CLR 389 Collector of Customs v Cliffs Robe River Iron Associates (1985) 7 FCR 271 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Comcare v Etheridge (2006) 149 FCR 522 Minister for Immigration & Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Ov v Members of the Board of the Wesley Mission Council (2010) 270 ALR 542 Re Drake v Minister for Immigration and Ethnic Affairs (No 2) (1979) 2 ALD 634 Re Refugee Review Tribunal; Ex parte Alaa (2000) 204 CLR 82 Stead v State Government Insurance Commission (1986) 161 CLR 141