Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
DFS Australia Pty Limited v The Comptroller-General of Customs [2017] FCA 547 Appeal from: DFS Australia Pty Limited and Comptroller-General of Customs [2016] AATA 277
File number: NSD 793 of 2016
Judge: BURLEY J
Date of judgment: 22 May 2017
Catchwords: TAXATION – decision of Administrative Appeals Tribunal to affirm decision refusing claims for drawback of import duty on goods exported from Australia – whether applicant is the legal owner of the goods at the time they are exported – application of Customs Regulations 1926 (Cth) reg 134 and Sale of Goods Act 1923 (NSW) ss 22 and 23 STATUTORY INTERPRETATION – correct construction of legal owner – consideration of the Customs Regulations 1926 (Cth) and the Customs Act 1901 (Cth) – whether expression "the legal owner" includes singular and plural
Legislation: Acts Interpretation Act 1901 (Cth) ss 15AA, 23 Customs Act 1901 (Cth) ss 4, 30, 33, 68, 71A, 96A, 96B, 168 Legislative Instruments Act 2003 (Cth) s 13 Customs Amendment Regulations 2006 (No.4) (Cth) Customs Regulations 1926 (Cth) regs 93, 134 Sale of Goods Acts 1923 (NSW) ss 22, 23 Sale of Goods Act 1896 (Qld) s 20
Cases cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27 Altendorf Australia Pty Ltd v Parkanson Pty Ltd [1995] FCA 252 Attorney-General (NSW) v Collector of Customs (NSW) (1908) 5 CLR 818 Australian Postal Commission v Melbourne City Council [2005] VSCA 295; (2005) 14 VR 678 Bull v Attorney-General (NSW) [1913] HCA 60; (1913) 17 CLR 370 Chief Executive Officer of the Australian Customs Service v Karam [2011] NSWCA 224; (2011) 252 FLR 326 Forestry Commission of NSW v Stefanetto [1976] HCA 3; (1976) 133 CLR 507 Kent v SS "Maria Luisa" (No 2) [2003] FCAFC 93; (2003) 130 FCR 12 McPherson, Thom, Kettle & Co v Dench Bros [1921] VLR 437; (1921) 27 ALR 272 Project Blue Sky v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355 Tisand Pty Ltd v Owners of The Ship MV Cape Moreton (Ex Freya) [2005] FCAFC 68; (2005) 143 FCR 43
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