Brambles Australia Limited v Secretary, Department of Industry, Tourism and Resources [2005] FCA 1289

FEDERAL COURT OF AUSTRALIA

Brambles Australia Limited v Secretary, Department of Industry, Tourism and Resources [2005] FCA 1289

ADMINISTRATIVE LAW – appeal from decision of Administrative Appeals Tribunal – applicant provides specially moulded trays for use in facilitating automotive assembly process - refusal of application for registration as "automotive service provider" under ACIS Administration Act 1999 (Cth) – whether applicant provided services "relating solely to production" – whether applicant provided "production services" – whether applicant's trays constituted "automotive machine tools" – meaning of "production" WORDS AND PHRASES – "relating solely to"

ACIS Administration Act 1999 (Cth) ACIS Administration Regulations 2000 (Cth)

Chief Executive Officer of Customs v Dyno Wesfarmers Limited (1997) 73 FCR 1 referred to Commissioner of Taxation v Comber (1986) 10 FCR 88 referred to Commissioner of Taxation v Jax Tyres Pty Ltd (1984) 5 FCR 257 referred to East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 referred to Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 referred to Randwick Municipal Council v Rutledge (1959) 102 CLR 54 referred to Re Wandoo Alliance Pty Ltd and Chief Executive Officer of Customs (2001) 34 AAR 98 referred to Ryde Municipal Council v Macquarie University (1978) 139 CLR 633 discussed Transplant and Breeding Services Pty Ltd and Australian Industrial and Development Incentives Board (1983) 5 ALN N94 referred to

Industry Commission, The Automotive Industry (1997)

BRAMBLES AUSTRALIA LIMITED v SECRETARY, DEPARTMENT OF INDUSTRY, TOURISM AND RESOURCES VID 720 OF 2004 WEINBERG J 16 SEPTEMBER 2005 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 720 OF 2004

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL