Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Suntory (Aust) Pty Ltd v Commissioner of Taxation [2009] FCA 348
TAXATION – excise duties – excise tariff alteration increasing duties payable on certain beverages – Bill rejected in Senate – whether excise duties can continue to be collected STATUTES – ss 4, 54, 58, 59, 61C, 160B, 109, 114 and 115 Excise Act 1901 (Cth) – effect of statutory scheme – whether proceeding precluded from being commenced until expiry of period specified in s 114 Excise Act Held: proceeding stayed Commonwealth of Australia Constitution Act (Imp) Acts Interpretation Act 1901 (Cth) Excise Act 1901 (Cth) Excise Tariff Act 1921 (Cth) Excise Tariff Amendment (2009 Measures No 1) Bill 2009 (Cth) Judiciary Act 1903 (Cth) Jurisdiction of the Courts (Cross-Vesting) Act 1987 (Cth) Parliamentary Privileges Act 1987 (Cth) Alexander Cowan & Sons Ltd v Lockyer (1904) 1 CLR 460 Bodruddaza v Minister for Immigration and Multicultural Affairs (2007) 228 CLR 651; [2007] HCA 14 Bowles v Bank of England [1913] 1 Ch 57 Currey v Sutherland Shire Council and Russell (2003) 129 LGERA 223; [2003] NSWCA 300 Ex part Wallace (1892) 13 NSWR 1 Glennan v Commissioner of Taxation (2003) 198 ALR 250; [2003] HCA 31 Gosling v Veley (1850) 12 QB 328 Bankstown City Council v Alamdo Holdings Pty Ltd (2005) 223 CLR 660; [2005] HCA 46 Roxborough v Rothmans of Pall Mall Australia (2001) 208 CLR 516; [2001] HCA 68 Sargood Brothers v The Commonwealth (1910) 11 CLR 258 SUNTORY (AUST) PTY LTD v COMMISSIONER OF TAXATION
NSD 276 of 2009
JAGOT J
15 APRIL 2009
SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NSD 276 of 2009
BETWEEN: SUNTORY (AUST) PTY LTD
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: JAGOT J
DATE OF ORDER: 15 APRIL 2009
WHERE MADE: SYDNEY
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