Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2018] FCAFC 237 Appeal from: Pharm-A-Care Laboratories Pty Limited v Comptroller-General of Customs [2017] AATA 1816
File number: VID 1262 of 2017
Judges: BURLEY, STEWARD AND THAWLEY JJ
Date of judgment: 21 December 2018
Catchwords: TAXATION – Customs and Excise – tariff classification – appeal from a decision of the Administrative Appeals Tribunal – whether Tribunal erred in classifying vitamin preparations and garcinia preparations as medicaments under the Customs Tariff and free from duty – whether the preparations should be classified as food supplements and subject to duty
Legislation: Acts Interpretation Act 1901 (Cth) s 15AB Administrative Appeals Tribunal Act 1975 (Cth) s 44 Customs Tariff 1965 (Cth) Customs Tariff Act 1995 (Cth) ss 3, 7, Sch 2, Sch 3 Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) s 815-135 Sales Tax (Exemptions and Classifications) Act 1935 (Cth)
Cases cited: Air International Pty Ltd v Chief Executive Officer of Customs (2002) 121 FCR 149 BASF Australia Ltd v Chief Executive Officer of Customs [2015] AATA 140 Bristol-Myers Company Pty Ltd v Commissioner of Taxation (1990) 23 FCR 126 Chinese Food and Wine Supplies Pty Ltd v Collector of Customs (Vic) (1987) 72 ALR 591 Collector of Customs v Chemark Services Pty Ltd (1993) 42 FCR 585 Commissioner of Taxation v Cooling (1990) 22 FCR 42 Comptroller-General of Customs v Sulo MGB Australia Pty Ltd [2017] FCA 315 D & R Henderson (Manufacturing) Pty Ltd v Collector of Customers for New South Wales (1974) 48 ALJR 132 D & R Henderson (MFG) Pty Ltd v Forbes (1975) 7 ALR 104 Federal Commissioner of Taxation v Greenhatch (2012) 203 FCR 134 Federal Commissioner of Taxation v SNF (Australia) Pty Ltd (2011) 193 FCR 149 Haritos v Federal Commissioner of Taxation (2015) 233 FCR 315 Lansell House Pty Ltd v Federal Commissioner of Taxation (2011) 190 FCR 354 Lansell House Pty Ltd v Federal Commissioner of Taxation [2010] FCA 329; 76 ATR 19 May v Military Rehabilitation and Compensation Commission (2015) 233 FCR 397 Norrie v NSW Registrar of Births, Deaths and Marriages (2013) 84 NSWLR 697 Primaplas Pty Ltd v Chief Executive Officer of Customs (2016) 242 FCR 268 Seay v Eastwood [1976] 1 WLR 1117 Times Consultants Pty Ltd v Collector of Customs (Qld) (1987) 16 FCR 449 Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282 Unigreg Ltd v Her Majesty's Customs and Excise (1999) 45 BMLR 179 Vernon-Carus Australia Pty Ltd v Collector of Customs (1995) 21 AAR 450
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