Dampier Salt (Operations) Pty Ltd v Collector of Customs [1995] FCA 934

CATCHWORDS CUSTOMS AND EXCISE - excise duty - diesel fuel rebate - production of salt by use of evaporation - whether or not operations on wet and dry stockpiles of salt "mining operations" - meaning of "recovery" in the definition of the term "mining operations" as used in Excise Act 1901. STATUTORY INTERPRETATION - development of meaning of words - use of State Statutes in interpretation of a Federal Statute.

Administrative Appeals Tribunal Act 1975 s 44 Customs Act 1901 s 164; sub-s 164(7) Customs and Excise Legislation Amendment Act 1905 sub-ss 2(1), (2), 5(4); Schedule 1 (Item 7) Dampier Solar Salt Industry Agreement Act 1967 (W.A.) Evaporites (Lake McLeod) Agreement Act 1967 (W.A.) Excise Act 1901 s 78A Jetties Act 1926 (W.A.) Land Act 1904 (W.A.) Mining Act 1978 (W.A.) Collector of Customs v. B.H.P. Australia Coal Ltd. (1994) 53 F.C.R. 499 Collector of Customs v. Cliffs Robe River Iron Associates (1985) 7 F.C.R. 271 Collector of Customs v. Pozzolanic Enterprises Pty. Ltd. (1993) 43 F.C.R. 290 F.C.T. v. Henderson (1943) 68 C.L.R. 29 F.C.T. v. I.C.I. Australia Limited (1972) 127 C.L.R. 529 Parker v. Federal Commissioner of Taxation (1953) 90 C.L.R. 489 State Rail Authority (N.S.W.) v. Collector of Customs (1991) 33 F.C.R. 211 DAMPIER SALT (OPERATIONS) PTY. LTD. V. COLLECTOR OF CUSTOMS WAG111 OF 1994 LEE J. PERTH 16 NOVEMBER 1995

IN THE FEDERAL COURT) OF AUSTRALIA ) WESTERN AUSTRALIA ) DISTRICT REGISTRY ) GENERAL DIVISION ) NO. WAG111 OF 1994 ON APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL

B E T W E E N: DAMPIER SALT (OPERATIONS) PTY. LTD. Applicant and COLLECTOR OF CUSTOMS Respondent