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Boral Resources (Nsw) Ltd and Chief Executive Officer Australian Customs Service   flag 

[1996] AATA 348
Administrative Appeals Tribunal
Australia
4th October, 1996

Legislation Cited

Legislation Name Provision
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)
Customs and Excise Legislation Amendment Act 1995 (Cth) s5
Customs and Excise Legislation Amendment Act (No. 1) 1996 (Cth)
Mining Act (NSW)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Abbott Point Bulk Coal Pty Ltd v Collector of Customs [1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365 Federal Court of Australia Australia - Commonwealth 1 May 1992 AustLII flag 46
Australian Slate Quarries Ltd v FCT [1923] HCA 69; (1923) 33 CLR 416 High Court of Australia Australia - Commonwealth 11 Dec 1923 AustLII flag 37
Collector of Customs v Bell Basic Industries Ltd [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 21 Oct 1988 AustLII flag 47
Collector of Customs v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87
Collector of Customs v Neumann Sands (Victoria) Pty Ltd (1996) 136 ALR 584 Australia circa 1996 LexisNexis AU flag 6
Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 115 ALR 1 Australia circa 1993 LexisNexis AU flag 83
Deputy FCT (Q) v Stronach [1936] HCA 29; (1936) 55 CLR 305; [1936] ALR 345; 3 ATD 365 High Court of Australia Australia - Commonwealth 17 Jun 1936 AustLII flag 24
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
FCT v ICI Australia Ltd [1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 91
Neumann Dredging Co Ltd v Collector of Customs (1987) 79 ALR 588; (1987) 15 ALD 477 Australia circa 1987 LexisNexis AU flag 15
North Australian Cement Ltd v FCT [1969] HCA 33; (1969) 119 CLR 353; (1969) 1 ATR 225; 43 ALJR 303 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 29
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 290

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