WMC Resources Ltd v Chief Executive Officer of Customs & Chief Executive Officer of Customs v McDermott Industries (Aust) Pty Ltd & Anor [1997] FCA 1451

FEDERAL COURT OF AUSTRALIA

CUSTOMS AND EXCISE - excise duty - diesel fuel rebate - extraction of natural gas offshore - whether a rebate of duty is payable with respect to diesel fuel used in vessels engaged in supplying and installing a pipeline - whether a rebate of duty is payable with respect to diesel used in vessels engaged in transporting construction materials to an offshore processing facility - meaning of "mining for minerals" and "other activities undertaken in the preparation of a site to enable mining for minerals to commence" in the definition of "mining operations" as used in s 78A of the Excise Act 1901 (Cth).

Excise Act 1901 (Cth), s 78A

Customs Act 1901 (Cth), ss 164, 164(1)(a), 164(7), 164(7)(a), (b), (c), (ca), (d), (da), (e), (f), (g), (h), (i), (j), (k), (ka), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w)

Administrative Appeals Tribunal Act 1974 (Cth), s 44

Customs and Excise Amendment Act 1995 (Cth)

Chief Executive Officer of Customs v Dyno Wesfarmers Ltd (1997) 25 AAR 43, applied

Y.Z. Finance Company Pty Limited v Cummings (1964) 109 CLR 395, applied

Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280, applied

WMC RESOURCES LIMITED v CHIEF EXECUTIVE OFFICER OF CUSTOMS

WAG 79 of 1997

CHIEF EXECUTIVE OFFICER OF CUSTOMS v McDERMOTT INDUSTRIES (AUST) PTY LTD AND WMC RESOURCES LIMITED

WAG 80 of 1997

lee j

perth

15 december 1997

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAG 79 of 1997

BETWEEN: WMC RESOURCES LIMitED

Applicant

AND: chief executive officer of customs

Respondent

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAG 80 of 1997

BETWEEN: chief executive officer of customs

Applicant

AND: McDERMOTT INDUSTRIES (AUST) PTY LTD

First Respondent wmc resources limited