Zappia v Comptroller General of Customs [2017] FCAFC 147

FEDERAL COURT OF AUSTRALIA

Zappia v Comptroller General of Customs [2017] FCAFC 147 Appeal from: Zaps Transport (Aust) Pty Ltd and Comptroller General of Customs [2017] AATA 202

File number: NSD 363 of 2017

Judges: davies, white and moshinsky jj

Date of judgment: 19 September 2017

Catchwords: TAXATION – appellant served notice of statutory demand for amount payable on stolen dutiable goods – liability under Customs Act 1901 (Cth) s 35A for failure to keep dutiable goods safely – AAT found statutory demands were properly made – appeal on question of law from AAT decision – whether appellant 'has, or has been entrusted with, the possession, custody or control of dutiable goods which are subject to customs control' – meaning of possession – meaning of control – statutory interpretation – appellant could not be found to have been in control of the goods within the meaning of s 35A – appellant's submission that no liability could arise by reason of Fair Work Act 2009 (Cth) s 326 rejected – appeal allowed.

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs Act 1901 (Cth) ss 4(1), 8, 30, 35A, 36, 37, 68, 71C, 71E, 77EB, 99, 132, 132AA(1), 165, 273GA Customs Tariff Act 1995 (Cth) ss 15, 16, 19AB, 19AC, Ch 24 of Sch 3 Excise Act 1901-1952 (Cth) s 60 Fair Work Act 2009 (Cth) s 326 Income Tax Assessment Act 1936 (Cth) s 264(1) Business Franchise Licences (Tobacco) Act 1987 (NSW) s 33

Cases cited: Anderson Group Pty Ltd v Tynan Motors Pty Ltd [2006] NSWCA 22; (2006) 65 NSWLR 400 Australian Securities Commission v Dalleagles Pty Ltd (1992) 36 FCR 350 Batchelor v Commissioner of Taxation [2014] FCAFC 413; (2014) 219 FCR 453 Beckwith v The Queen (1976) 135 CLR 569 Burnett v Randwick City Council [2006] NSWCA 196 Button v Cooper [1947] SASR 286 Byrne v Australian Airlines Ltd (1995) 185 CLR 410 Chief Executive Officer of Customs v John Deere Ltd [2006] FCA 1280; (2006) 155 FCR 208 Collector of Customs (NSW) v Southern Shipping Company Limited (1962) 107 CLR 279 Commissioner of Taxation (Cth) v Australian & New Zealand Banking Group Ltd (1979) 143 CLR 499 Culley v Australian Securities and Investments Commission [2010] FCAFC 43; (2010) 183 FCR 279 Director of Public Prosecutions (Jamaica) v Brooks [1974] AC 862 Drew v Dibb [2008] FCA 1057; (2008) 169 FCR 320 Federal Commissioner of Taxation v Australia and New Zealand Banking Group Ltd (1979) 143 CLR 499 Goben Pty Ltd v The Chief Executive Officer of Customs (No 2) (1996) 68 FCR 301 Haritos v Federal Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315 Hedberg v Woodhall (1913) 15 CLR 531 He Kaw Teh v The Queen (1985) 157 CLR 523 Horsley v Phillips Fine Art Auctioneers Pty Limited [1995] NSWSC 78 Hussain v Minister for Foreign Affairs [2008] FCAFC 128; (2008) 169 FCR 241 Kitano v The Queen (1974) 129 CLR 151 McCaskill v Marzo (1944) 46 WALR 64 Momcilovic v The Queen [2011] HCA 34; (2011) 245 CLR 1 Moors v Burke (1919) 26 CLR 265 Pendlebury v Kakouris [1971] VR 177 Perna v Police [2007] SASC 306; (2007) 99 SASR 151 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355 R v Boyesen (1892) 2 All ER 161 R v Seller [2013] NSWCCA 42; (2013) 273 FLR 155 Re Australian Petroleum Supplies Pty Ltd and Givliano [2001] AATA 1050 Repatriation Commissioner v Warren [2008] FCAFC 64; (2008) 167 FCR 511 Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68 Strange Investments (WA) Pty Ltd v Coretrack Ltd [2014] WASC 281; (2014) 107 IPR 102 Tabe v The Queen [2005] HCA 59; (2005) 225 CLR 418 Victoria v Commonwealth [1975] HCA 39 Ward v Commissioner of Taxation [2016] FCAFC 132; (2016) 153 ALD 433 Water Board v Moustakas (1987) 180 CLR 491 Yates v Hoare [1981] VR 1034