Chief Executive Officer of Customs v WMC Resources Ltd (as Agent for East Spar Alliance) [1998] FCA 1271

FEDERAL COURT OF AUSTRALIA

CUSTOMS AND EXCISE – excise duty – diesel fuel rebate – whether rebate payable with respect to fuel used in transporting construction materials – onshore processing of natural gas – general approach to construction – whether activity "..in the preparation of a site to enable mining for minerals to commence".

Customs Act 1901 (Cth)

Excise Act 1901 (Cth)

Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1992) 35 FCR 371, cited

Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd (1996) 67 FCR 108, cited

Commissioner of Taxation v North West Iron Co Ltd (1986) 9 FCR 463, cited

Commissioner of Taxation v Reynolds Australia Alumina Ltd (1987) 18 FCR 29, cited

Collector of Customs v The Western Australian Government Railways Commission (Westrail) (1995) 39 ALD 21, referred to

Re Dyno Wesfarmers Ltd v Chief Executive Officer of Customs (unrep AAT decision number 11257, 23 September 1996), referred to

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

Parker v Federal Commissioner of Taxation (1953) 90 CLR 489, cited

Collector of Customs v Cliffs Robe River Iron Associates (1985) 7 FCR 271, cited

Khoury v Government Insurance Office (NSW) (1984) 165 CLR 622, cited

Chief Executive Officer of Customs v Dyno Wesfarmers Ltd (1997) 73 FCR 1, discussed

Politis v Commissioner of Taxation (1988) 69 ALD 707, cited

Dawson, Rockwater Joint Venture v Chief Executive Officer of Customs (Judgment No. 1010/98, unrep, Merkel J, 21/8/98), referred to

Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259, referred to

Collector of Customs v Agfa-Gevaert Ltd (1996) 141 ALR 59, cited

Powley v Crimes Compensation Tribunal (1996) 11 VAR 146, cited

Telstra Corporation Ltd v Federal Commissioner of Taxation (1996) 68 FCR 566, cited