Sidebottom v Giuliano [2002] FCA 1262

FEDERAL COURT OF AUSTRALIA

Sidebottom v Giuliano [2002] FCA 1262 TAXATION – review of decisions by Collector to issue demands pursuant to s 60(1) Excise Act 1901 (Cth) – where prosecution proceeding already on foot in respect of same excisable goods – where reparation of duty pursuant to s 21B Crimes Act 1914 (Cth) sought in prosecution proceeding – whether prosecution proceeding and recovery proceeding pursuant to a demand constituted two mutually exclusive regimes for the collection of duty under the Excise Act 1901 (Cth) – whether demands made for an improper purpose – whether demands could be said to be made for the protection of revenue – whether making of demands was unreasonable or otherwise unfair.

Excise Act 1901 (Cth): s 60

Sidebottom v Commissioner of Taxation (1999) 95 FCR 255, referred to Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279, considered Sidebottom v Giuliano (2000) 98 FCR 579, applied Cubillo v Commonwealth (2001) 112 FCR 455, applied Pickering v Deputy Commissioner of Taxation (1997) 37 ATR 41, referred to Bellinz v Commissioner of Taxation (1998) 84 FCR 154, referred to Laker Airways Limited v Department of Trade [1977] 1 QB 643, referred to RAYMOND LESLIE SIDEBOTTOM & ORS v EMMANUEL GIULIANO V 12 of 2002 GOLDBERG J 15 OCTOBER 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 12 of 2002

BETWEEN: RAYMOND LESLIE SIDEBOTTOM

First Applicant

KELVIN ERNEST SIDEBOTTOM

Second Applicant

RPM COMMODITIES PTY LTD

Third Applicant

GV LIQUID TANKERS PTY LTD

Fourth Applicant

AUSTRALIAN PETROLEUM SUPPLIES PTY LTD

Fifth Applicant

AND: EMMANUEL GIULIANO

Respondent