Collector of Customs v The Western Australian Government Railways Commission (Westrail) [1995] FCA 937

CATCHWORDS CUSTOMS AND EXCISE - excise duty - diesel fuel rebate - diesel fuel used in rail transportation of coal to alumina refinery - definition of "mining operations" used in Excise Act 1901 - meaning of "connected with" and "adjacent to" -whether transportation within the primary definition of "mining operations". CUSTOMS AND EXCISE - Federal Court - jurisdiction of on appeal from A.A.T. - whether question of law. STATUTES - retrospective effect of - proceedings commenced and not determined before operative date - no question of law - whether amending legislation falls to be applied - sub-s 5(4) Customs and Excise Legislation Amendment Act 1995. Administrative Appeals Tribunal Act 1975 Customs Act 1901 s 164; sub-s 164(1); para 164(1)(b) Customs and Excise Legislation Amendment Act 1995 sub-ss 2(2), 5(4) Excise Act 1901 s 78A Income Tax Assessment Act 1936 s 122 Australian National Railways Commission v. Collector of Customs (1985) F.C.R. 264 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. 280 Cowell Electric Supply Company Ltd. v. Collector of Customs (1994) 54 F.C.R. 1

District Council of Coober Pedy v. Collector of Customs (1993) 42 F.C.R. 127 Federal Commissioner of Taxation v. B.H.P. Minerals (1983) 68 F.L.R. 132 New South Wales Associated Blue Metal Quarries Ltd. v. Federal Commissioner of Taxation (1956) 94 C.L.R. 509 State Rail Authority of New South Wales v. Collector of Customs (1991) 33 F.C.R. 211 T.N.T. Skypak International (Aust.) Pty. Ltd. v. Federal Commissioner of Taxation (1988) 82 A.L.R. 175 COLLECTOR OF CUSTOMS V. THE WESTERN AUSTRALIAN GOVERNMENT RAILWAYS COMMISSION (WESTRAIL) WAG 82 OF 1994 LEE J. PERTH 16 NOVEMBER 1995

IN THE FEDERAL COURT) OF AUSTRALIA ) WESTERN AUSTRALIA ) DISTRICT REGISTRY ) GENERAL DIVISION ) NO. WAG 82 OF 1994 ON APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL B E T W E E N: COLLECTOR OF CUSTOMS Applicant and THE WESTERN AUSTRALIAN GOVERNMENT RAILWAYS COMMISSION (WESTRAIL) Respondent MINUTE OF ORDER JUDGE MAKING ORDER: LEE J. DATE OF ORDER: 16 NOVEMBER 1995 WHERE MADE: PERTH THE COURT ORDERS THAT: