Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Chief Executive Officer of Customs v AMI Toyota Ltd [2000] FCA 1343 CUSTOMS – customs value of goods imported into Australia – one of the components of the purchase price payable by the purchaser to the vendor was an amount paid for the right of the purchaser to be reimbursed by the vendor for the cost of the work carried out in Australia pursuant to warranties given by the purchaser to customers in respect of the vehicles. – whether the component is a payment made in relation to the goods – whether the component was a value unrelated matter as defined in s 154(1) - whether the component was a cost, charge or expense in relation to activities undertaken by the purchaser on the purchaser's own account relating to warranties in relation to the goods – whether the alleged failure of AAT to address a central question raised by the material involved a question of law
Customs Act 1901 (Cth) s 154(1), 159, 161(1) and 161(2) Administrative Appeals Tribunal Act 1975 (Cth) s 44
LNC (Wholesale) Pty Ltd v Collector of Customs (1988) 17 FCR 154 - applied Hayes v Federal Commissioner of Taxation (1956) CLR 47 - cited Hatfield v Health Insurance Commission (1987) 15 FCR 487 - considered Burswood Management Ltd v Attorney-General (Cth) (1990) 23 FCR 144 - cited Minister for Immigration and Multicultural Affairs v Singh [2000] FCA 845 - cited Commonwealth Quarries (Footscray) Proprietary Limited v The Federal Commissioner of Taxation (1938) 59 CLR 111 - cited E.M.I. (Australia) Limited v Commissioner of Taxation of the Commonwealth (1971) 45 ALJR 349 - cited Bushell v Repatriation Commission (1992) 175 CLR 408 - cited Noble v Repatriation Commission (Beaumont, Branson and Merkel J, unreported, 3 November 1997) - cited Ex parte Hebburn; Re Kearsley Shire Council (1947) 47 SR (NSW) 416 - cited Sinclar v Mining Warden at Maryborough (1975) 132 CLR 473 - cited Craig v South Australia (1995) 184 CLR 163 - cited CHIEF EXECUTIVE OFFICER OF CUSTOMS v AMI TOYOTA LTD AND ORS V 138 of 2000 JUDGE: HILL, NORTH AND MERKEL JJ PLACE: MELBOURNE DATE: 19 SEPTEMBER 2000
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