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Re Sogo Duty Free Pty Ltd and FCT 1

[2010] AATA 111; [2010] ATC 10-123; 75 ATR 631

Administrative Appeals Tribunal

Australia

12th February, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sogo Duty Free Pty Ltd v FCT	[2010] FCA 976; [2010] ATC 20-208	Federal Court of Australia	Australia - Commonwealth	6 Sep 2010	AustLII		2

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s3.5, s19.5
Crimes Act 1914 (Cth)
Customs Act 1901 (Cth)	s96A
Customs Tariff Act 1995 (Cth)	s15
Excise Act 1901 (Cth)	s4, s54, s59, s60, s61, s61D
Excise Tariff Act 1921 (Cth)	s5
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sidebottom v Giuliano	[2000] FCA 607; (2000) 98 FCR 579	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		12
FCT v ANZ Savings Bank Ltd	[1994] HCA 58; (1994) 181 CLR 466; 125 ALR 213; (1994) 29 ATR 11; (1994) 69 ALJR 12	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		87
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		452
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		242
Snook v London & West Riding Investments Ltd	[1976] 2 QB 786		United Kingdom	circa 1976	LexisNexis / Westlaw		3
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		248
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Bolton v FCT	[1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378		Australia	circa 1964	LexisNexis AU		26
Collector of Customs (NSW) v Southern Shipping Co Ltd	[1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15	High Court of Australia	Australia - Commonwealth	4 May 1962	AustLII		53
George v FCT	[1952] HCA 21; (1952) 86 CLR 183; [1952] ALR 961; (1952) 10 ATD 65; 5 AITR 360	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		194
Trautwein v FCT	[1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48	High Court of Australia	Australia - Commonwealth	9 Sep 1936	AustLII		251

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