Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287

FEDERAL COURT OF AUSTRALIA

Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287

TAXES AND DUTIES - Excise - Demand by Collector for payment of excise where recipient of goods has failed to keep goods safely or has failed, on request, to account for those goods to the satisfaction of a Collector - Whether goods no longer subject to Customs control because they had been delivered for home consumption - Whether there can be an extant demand against more than one person at the same time - Whether Collector's discretion to issue demand had miscarried - Whether demand should have been based on failure to account for goods or on failure to keep goods safely - Whether demand purportedly based on failure to account for goods can be validated by failure to keep goods safely.

Administrative Appeals Tribunal Act 1975 Excise Act 1901 ss 58(1) and (1A), 59, 59A, 60, 61, 61A, 61C Income Tax Assessment Act 1922-1934 s 31B Sales Tax Assessment Act (No 1) 1930 ss 25, 46 Collector of Customs for the State of NSW v Southern Shipping Company Limited (1962) 107 CLR 279 King v Lyon (1906) 3 CLR 770 Wing On & Co Ltd v Collector of Customs (NSW) (1938) 60 CLR 97 Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Sidebottom v Giuliano (2000) 98 FCR 579 Danmark Pty Ltd v Federal Commission of Taxation (1944) 7 ATD 333 Federal Commissioner of Taxation v Wade (1951) 81 CLR 105 Revlon Manufacturing Limited v Commissioner of Taxation (1985) 63 FCR V666 of 2001

MOAMA REFINERY PTY LTD -v- CHIEF EXECUTIVE OFFICER OF CUSTOMS

RYAN J

MELBOURNE

10 SEPTEMBER 2001

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V666 of 2001

BETWEEN: MOAMA REFINERY PTY LTD

Applicant

AND: CHIEF EXECUTIVE OFFICER OF CUSTOMS

Respondent