Goliath Portland Cement Co Limited v Chief Executive Offficer of Customs [2000] FCA 1164

FEDERAL COURT OF AUSTRALIA

Goliath Portland Cement Co Limited v Chief Executive Officer of Customs [2000] FCA 1164 DIESEL FUEL REBATE - cement manufacture - lime as a mineral recovered - "mining operations" - concept of recovery of a mineral - desired end product - identification of mineral recovered - meaning of recovery STATUTORY INTERPRETATION - exclusion in beneficial legislation - whether exclusion of one material means its constituents also excluded - ambiguity - use of extrinsic material Customs Act 1901 s 164(1)(a), 164(7) Excise Act 1901 (Cth) s 78A(1)(a) Customs and Excise Legislation Amendment Act 1995 Customs and Excise Legislation Amendment Act (No 1) 1996

Re David Mitchell Ltd v Chief Executive Officer of Customs (1998) 51 ALD 389 considered, discussed Chief Executive Officer of Customs v David Mitchell Ltd (1999) 43 ATR 191 applied Collector of Customs v BHP Australia Coal Limited (1994) 53 FCR 499 cited Federal Commissioner of Taxation v Broken Hill Proprietary Co Ltd (1969) 120 CLR 240 cited The Commissioner of Taxation v ICI Australia Ltd (1972) 127 CLR 529 cited Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd (1996) 67 FCR 108 referred to Abbott Point Bulk Coal Pty Ltd v Collector of Customs (1992) 35 FCR 371 cited Chief Executive Officer of Customs v Tasmanian Electro Metallurgical Co Pty Ltd (1997) 76 FCR 476 referred to North Australian Cement Ltd v Federal Commissioner of Taxation (1989) 89 ATC 4765 referred to

Pearce, D. C., Statutory Interpretation in Australia, 4th Edition. Sydney: Butterworths, 1996. GOLIATH PORTLAND CEMENT CO LIMITED AND SHAW CONTRACTING PTY LIMITED v CHIEF EXECUTIVE OFFICER OF CUSTOMS T 10 OF 1999 LEE, COOPER AND KIEFEL JJ BRISBANE (HEARD IN HOBART) 22 AUGUST 2000

IN THE FEDERAL COURT OF AUSTRALIA

TASMANIA DISTRICT REGISTRY T 10 OF 1999