Chief Executive Officer of Customs v David Mitchell Ltd [1999] FCA 1611

FEDERAL COURT OF AUSTRALIA

Chief Executive Officer of Customs -v- David Mitchell Ltd [1999] FCA 1611 TAXES AND DUTIES - diesel fuel rebate - rebate available for fuel used in "mining operations" - fuel used in extraction of limestone for production of lime - effect of exception of "limestone" from definition of "minerals". WORDS AND PHRASES - "minerals", "mining operations". Customs Act 1901 (Cth) s 164 Customs Act Amendment Act (Cth) 1995 s 2(3), Schedule 1, Item 6 Customs Act Amendment Act No 1 (Cth) 1996 s 2, Schedule 1, Item 15. Chief Executive Officer of Customers v Goliath Portland Cement Co Ltd [1999] FCA 666 (unreported, 20 May 1999) Neumann Dredging Co Ltd v Collector of Customs (Qld) (1987) 79 ALR 488 CSR Ltd v Chief Executive Officer of Customs (1997) 26 AAR 84 State Rail Authority of New South Wales v Collector of Customs (1991) 33 FCR 211 Federal Commissioner of Taxation v ICI Australia Ltd (1972) 127 CLR 529 Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd (1996) 23 AAR 252 Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1972) 35 FCR 371 Commissioner of Taxation (Cth) v Broken Hill Pty Co Ltd (1969) 120 CLR 240 Chief Executive Officer of Customs -v- Tasmanian Electro Metallurgical Co Pty Ltd (1997) 76 FCR 476 Chief Executive Officer of Customs v West Australian Government Railways Commission [1999] FCA 1465 (unreported, 27 October 1999) Reynolds Australia Alumina Ltd v Commissioner of Taxation (1987) 14 FCR 386 Western Mining Ltd v Collector of Customs (Western Australia) (Administrative Appeals Tribunal, Davis J and Messrs Wilkins and Pascoe, unreported 30 March 1984) NSW Associated Blue Metal Quarries Ltd v Federal Commissioner of Taxation (1956) 94 CLR 509 Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 397 Statham v Commissioner of Taxation (Cth) (1988) 89 ATC 4070 Commissioner of Taxation v Emmakell Pty Ltd (1990) 22 FCR 157