Neumann Dredging Company Ltd v Collector of Customs [1987] FCA 259

LIMITED DISTRIBUTION

CATCHWORDS

Meaning of "mining for minerals" in the definition of "mining operations" in s.164(7) of the Customs Act 1901 - Effect of the addition to the definition: "but does not include quarrying operations ..." ~ Sand dredging for building materials not "mining for minerals" and not within "mining operations".

Excise Act 1901, s.78A Customs Act 1901, s.164

NEUMANN DREDGING CO. LTD. trading as NEUMANN CONTRACTORS -V- COLLECTOR OF CUSTOMS (QUEENSLAND

QLD G.147 of 1986

Northrop, Spender & Burchett JJ.

Brisbane 7 April 1987

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IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY No. G.147 of 1986

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GENERAL DIVISION

BETWEEN:

NEUMANN DREDGING CO. LTD. trading as NEUMANN CONTRACTORS

Appellant AND:

COLLECTOR OF CUSTOMS (QUEENSLAND)

Respondent

MINUTE OF ORDER OF THE COURT

Judges Making Order: Northrop, Spender and Burchett JJ. Where Order Made: Brisbane Date of Order: 7 April 1987

THE COURT ORDERS THAT:

The appeal be dismissed with costs.

NOTE: Settlement and entry of orders is dealt with 1n Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY No. G.147 of 1986

GENERAL DIVISION

BETWEEN:

NEUMANN DREDGING CO.

LTD. trading as NEUMANN CONTRACTORS

Appellant

AND:

COLLECTOR OF CUSTOMS (QUEENSLAND) ~

Respondent

EX-TEMPORE REASONS FOR JUDGMENT

NORTHROP J.

I would ask Mr. Justice Burchett to express his opinion,

please?

BURCHETT J.

This is an appeal from the Administrative Appeals Tribunal, in which the question of law raised concerns the true construction of the definition of "mining operations" in s.164 of the Customs Act 1901 as applied in s.78A of the Excise Act 1901, which provides in certain circumstances for a rebate in respect of diesel fuel purchased for use in (inter alia) mining operations. The appellant's activities, out of which its application to the Administrative Appeals Tribunal arose,