Chief Executive Officer of Customs v West Australian Government Railways Commission [1999] FCA 1465

FEDERAL COURT OF AUSTRALIA

Chief Executive Officer of Customs v West Australian Government Railways Commission [1999] FCA 1465

ADMINISTRATIVE LAW – appeal from Administrative Appeals Tribunal – question of law or questions of fact – application of statutory words to facts as found

TAXATION AND REVENUE – customs and excise – diesel fuel rebate – mining operations – fuel used in transporting raw materials from loading point to refinery – transportation in integrated process of mining and refining under terms of State Agreement – whether transport was in mining operations – whether transport was in beneficiation of minerals ores – whether beneficiation a technical or ordinary word – scope of beneficiation – matter of evaluation for Tribunal – matter of fact.

WORDS AND PHRASES – "mining operations" – "in beneficiation".

Customs Act 1901 (Cth) s 164(1), s 164(7)

Excise Act 1901 (Cth) s 78A(1)

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

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

Re Queensland Railways and Regional Director of Customs (Qld) (1996) 42 ALD 577, cited

Australian Native Landscapes v Chief Executive Officer of Customs (1997) 44 ALD 531,cited

Chief Executive Officer of Customs v WMC Resources Ltd (1998) 158 ALR 241, cited

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

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

Collector of Customs v BHP Australia Coal Ltd (1994) 53 FCR 499, cited

Chief Executive Officer of Customs v Dyno Wesfarmers Limited (1997) 73 FCR 1, cited

Robe River Mining Co Pty Ltd v Commissioner of Taxation (1989) 2 FCR 1, referred to

State Rail Authority (NSW) v Collector of Customs (1991) 33 FCR 211, referred to