Collector of Customs v Bell Basic Industries Ltd 47

[1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506

Federal Court of Australia

Australia - Commonwealth

21st October, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII	890
WorkPac Pty Ltd v Skene	[2018] FCAFC 131; (2018) 264 FCR 536; (2018) 362 ALR 311; (2018) 280 IR 191	Federal Court of Australia	Australia - Commonwealth	16 Aug 2018	AustLII	439
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII	83
Michael, Re; Ex parte Epic Energy (WA) Nominees Pty Ltd	[2002] WASCA 231; (2002) 25 WAR 511; [2002] ATPR 41-886	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	23 Aug 2002	AustLII	61
FCT v Swift	[1989] FCA 413; (1989) 18 ALD 679; (1989) 20 ATR 1434	Federal Court of Australia	Australia - Commonwealth	3 Oct 1989	AustLII	54
HR Products Pty Ltd v Collector of Customs	[1990] FCA 152; (1990) 20 ALD 340	Federal Court of Australia	Australia - Commonwealth	17 May 1990	AustLII	27
Australian Securities and Investments Commission v Emu Brewery Mezzanine Ltd	[2004] WASC 241; (2004) 187 FLR 270; (2004) 52 ACSR 168; 1 BFRA 327	Supreme Court of Western Australia	Australia - Western Australia	19 Nov 2004	AustLII	22
GW [2]	[1990] VMHRB 4	Mental Health Review Board of Victoria	Australia - Victoria	27 Mar 1990	AustLII	20
Ellavale Engineering Pty Ltd v Pilgrim	[2005] NSWCA 272; (2005) 2 DDCR 744	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Aug 2005	AustLII	11
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII	9
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII	6
Chief Executive Officer of Customs v Goliath Portland Cement Co Ltd	[1999] FCA 666; (1999) 42 ATR 189; 29 AAR 182	Federal Court of Australia	Australia - Commonwealth	20 May 1999	AustLII	6
McPhail v Return to Work SA	[2020] SAET 53		Australia	16 Apr 2020	AustLII	5
Tipene v The Owners of Strata Plan	[2013] WASAT 186	State Administrative Tribunal of Western Australia	Australia - Western Australia	15 Nov 2013	AustLII	5
David Mitchell Ltd and Chief Executive Officer of Customs, Re	[1998] AATA 69; 51 ALD 389	Administrative Appeals Tribunal	Australia	9 Feb 1998	AustLII	5
North Queensland Conservation Council and Great Barrier Reef Park Authority	[2000] AATA 925	Administrative Appeals Tribunal	Australia	20 Oct 2000	AustLII	3
BASF Australia Ltd and Chief Executive Officer of Customs	[2015] AATA 140	Administrative Appeals Tribunal	Australia	12 Mar 2015	AustLII	2
Re HJ Heinz Co Ltd and Chief Executive Officer of Customs	[2004] AATA 1063; 57 ATR 1109; 84 ALD 520	Administrative Appeals Tribunal	Australia	12 Oct 2004	AustLII	2
Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd	[2003] FCA 780; (2003) 75 ALD 478; 53 ATR 460	Federal Court of Australia	Australia - Commonwealth	5 Aug 2003	AustLII	2
Re Adelaide Brighton Cement Ltd and Chief Executive Officer of Customs	[2002] AATA 688; 71 ALD 128; 50 ATR 1123	Administrative Appeals Tribunal	Australia	14 Aug 2002	AustLII	2
Re Parks Holdings Pty Ltd (t/as Gladstone Chemicals) and Chief Executive Officer of Customs	[2001] AATA 562; 49 ATR 1101	Administrative Appeals Tribunal	Australia	20 Jun 2001	AustLII	2
Ibrahimi v Commonwealth of Australia (No 3)	[2016] NSWSC 1438	Supreme Court of New South Wales	Australia - New South Wales	4 Oct 2016	AustLII	1
Goliath Portland Cement Co Ltd; Shaw Contracting Pty Ltd and CEO of Customs	[1998] AATA 766	Administrative Appeals Tribunal	Australia	30 Sep 1998	AustLII	1
WT94/31 and Commissioner of Taxation	[1995] AATA 396; (1995) 32 ATR 1047	Administrative Appeals Tribunal	Australia	22 Dec 1995	AustLII	1
Re Water Authority of WA and Collector of Customs	[1995] AATA 147; (1995) 37 ALD 600	Administrative Appeals Tribunal	Australia	31 May 1995	AustLII	1
Agfa-Gevaert Ltd v Collector of Customs and Kodak (Australasia) Pty Ltd	[1994] FCA 1336	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII	1
Banktech Group Pty Ltd and Commissioner of Taxation (Taxation)	[2023] AATA 3850	Administrative Appeals Tribunal	Australia	23 Nov 2023	AustLII
Environment Protection Authority v Sydney Water Corporation	[2023] NSWLEC 119	Land and Environment Court of New South Wales	Australia - New South Wales	3 Nov 2023	AustLII
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue	[2009] TASMC 12	Magistrates Court of Tasmania	Australia - Tasmania	15 Jan 2009	AustLII
Re Midland Brick Co Pty Ltd and Chief Executive Officer of Customs	[2008] AATA 673; 73 ATR 415	Administrative Appeals Tribunal	Australia	31 Jul 2008	AustLII
Regal Seat Covers and Chief Executive Officer of Customs	[1999] AATA 655; 57 ALD 423	Administrative Appeals Tribunal	Australia	3 Sep 1999	AustLII
CSR Ltd c Chief Executive Officer of Customs	[1997] FCA 1093	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII
Jackson v Secretary, Department of Social Security	[1997] FCA 1111; 48 ALD 241; 26 AAR 27	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
Csr Ltd and Chief Executive Officer of Customs	[1997] AATA 187	Administrative Appeals Tribunal	Australia	4 Jun 1997	AustLII
Boral Resources (Nsw) Ltd and Chief Executive Officer Australian Customs Service	[1996] AATA 348	Administrative Appeals Tribunal	Australia	4 Oct 1996	AustLII
Tasmanian Electro Metallurgical Co Pty Ltd and Chief Executive Officer of Customs	[1996] AATA 674	Administrative Appeals Tribunal	Australia	7 Jun 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Kambrook Distributing Pty Ltd	[1996] FCA 1359	Federal Court of Australia	Australia - Commonwealth	27 Mar 1996	AustLII
Collector of Customs v Neumann Sands (Victoria) Pty Ltd	[1996] FCA 1330	Federal Court of Australia	Australia - Commonwealth	21 Mar 1996	AustLII
Collector of Customs v Agfa-Gevaert Ltd M32/1995	[1995] HCATrans 382	High Court of Australia	Australia - Commonwealth	14 Nov 1995	AustLII
Neumann Sands Victoria Pty Ltd and Australian Customs Service	[1995] AATA 32	Administrative Appeals Tribunal	Australia	14 Feb 1995	AustLII
Council of the City of Gosford v Kevin Walter Dillon	[1994] NSWLEC 81	Land and Environment Court of New South Wales	Australia - New South Wales	13 May 1994	AustLII
Re Mauri Engineering Food Equipment and Collector of Customs	[1993] AATA 16	Administrative Appeals Tribunal	Australia	20 Jan 1993	AustLII
Re Am International Pty Ltd (Trading As Harris Graphics) and Collector of Customs	[1990] AATA 214	Administrative Appeals Tribunal	Australia	13 Sep 1990	AustLII
Robert Bosch (Australia) Pty Ltd and Collector of Customs	[1990] AATA 585	Administrative Appeals Tribunal	Australia	26 Jul 1990	AustLII
NT87/8008, NT87/8009 and Commissioner of Taxation	[1990] AATA 416; 21 ATR 3315	Administrative Appeals Tribunal	Australia	20 Mar 1990	AustLII
Re North Australian Cement Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 304; (1989) 20 ATR 1058	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act (Cth)	s44
Act 1901 (Cth)	s273GA
Excise Act 1901 (Cth)	s162C, s164
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Goliath Portland Cement Co Ltd; Shaw Contracting Pty Ltd and CEO of Customs	[1998] AATA 766	Administrative Appeals Tribunal	Australia	30 Sep 1998	AustLII	1
WT94/31 and Commissioner of Taxation	[1995] AATA 396; (1995) 32 ATR 1047	Administrative Appeals Tribunal	Australia	22 Dec 1995	AustLII	1
Re Water Authority of WA and Collector of Customs	[1995] AATA 147; (1995) 37 ALD 600	Administrative Appeals Tribunal	Australia	31 May 1995	AustLII	1
Agfa-Gevaert Ltd v Collector of Customs and Kodak (Australasia) Pty Ltd	[1994] FCA 1336	Federal Court of Australia	Australia - Commonwealth	16 Sep 1994	AustLII	1
Banktech Group Pty Ltd and Commissioner of Taxation (Taxation)	[2023] AATA 3850	Administrative Appeals Tribunal	Australia	23 Nov 2023	AustLII
Environment Protection Authority v Sydney Water Corporation	[2023] NSWLEC 119	Land and Environment Court of New South Wales	Australia - New South Wales	3 Nov 2023	AustLII
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue	[2009] TASMC 12	Magistrates Court of Tasmania	Australia - Tasmania	15 Jan 2009	AustLII
Re Midland Brick Co Pty Ltd and Chief Executive Officer of Customs	[2008] AATA 673; 73 ATR 415	Administrative Appeals Tribunal	Australia	31 Jul 2008	AustLII
Regal Seat Covers and Chief Executive Officer of Customs	[1999] AATA 655; 57 ALD 423	Administrative Appeals Tribunal	Australia	3 Sep 1999	AustLII
CSR Ltd c Chief Executive Officer of Customs	[1997] FCA 1093	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII
Jackson v Secretary, Department of Social Security	[1997] FCA 1111; 48 ALD 241; 26 AAR 27	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
Csr Ltd and Chief Executive Officer of Customs	[1997] AATA 187	Administrative Appeals Tribunal	Australia	4 Jun 1997	AustLII
Boral Resources (Nsw) Ltd and Chief Executive Officer Australian Customs Service	[1996] AATA 348	Administrative Appeals Tribunal	Australia	4 Oct 1996	AustLII
Tasmanian Electro Metallurgical Co Pty Ltd and Chief Executive Officer of Customs	[1996] AATA 674	Administrative Appeals Tribunal	Australia	7 Jun 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Kambrook Distributing Pty Ltd	[1996] FCA 1359	Federal Court of Australia	Australia - Commonwealth	27 Mar 1996	AustLII
Collector of Customs v Neumann Sands (Victoria) Pty Ltd	[1996] FCA 1330	Federal Court of Australia	Australia - Commonwealth	21 Mar 1996	AustLII
Collector of Customs v Agfa-Gevaert Ltd M32/1995	[1995] HCATrans 382	High Court of Australia	Australia - Commonwealth	14 Nov 1995	AustLII
Neumann Sands Victoria Pty Ltd and Australian Customs Service	[1995] AATA 32	Administrative Appeals Tribunal	Australia	14 Feb 1995	AustLII
Council of the City of Gosford v Kevin Walter Dillon	[1994] NSWLEC 81	Land and Environment Court of New South Wales	Australia - New South Wales	13 May 1994	AustLII
Re Mauri Engineering Food Equipment and Collector of Customs	[1993] AATA 16	Administrative Appeals Tribunal	Australia	20 Jan 1993	AustLII
Re Am International Pty Ltd (Trading As Harris Graphics) and Collector of Customs	[1990] AATA 214	Administrative Appeals Tribunal	Australia	13 Sep 1990	AustLII
Robert Bosch (Australia) Pty Ltd and Collector of Customs	[1990] AATA 585	Administrative Appeals Tribunal	Australia	26 Jul 1990	AustLII
NT87/8008, NT87/8009 and Commissioner of Taxation	[1990] AATA 416; 21 ATR 3315	Administrative Appeals Tribunal	Australia	20 Mar 1990	AustLII
Re North Australian Cement Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 304; (1989) 20 ATR 1058	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback