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Laerdal Medical Pty Ltd and Comptroller-General of Customs   flag 

[2017] AATA 2427
Administrative Appeals Tribunal
Australia
1st December, 2017

Legislation Cited

Legislation Name Provision
Customs Act 1901 (Cth) s132AA, s167
Customs Tariff Act 1995 (Cth) s3, s6, s7, s15, s16, s17, s18, s20, s22

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Chief Executive Officer of Customs v Boehringer Mannheim Australia Pty Ltd [1997] FCA 1235; 26 AAR 375 Federal Court of Australia Australia - Commonwealth 17 Nov 1997 AustLII flag 4
Vernon-Carus Australia Pty Ltd v Collector of Customs [1995] FCA 1283; (1995) 21 AAR 450 Federal Court of Australia Australia - Commonwealth 6 Jun 1995 AustLII flag 25
Zendel Australia Ltd v FCT (Cth) (1993) 46 FCR 14; 27 ATR 352; 94 ATC 4,022 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 8
Re Zendel Australia Ltd (Trading As Glad Products of Australia); Integrated Packaging Pty Ltd v the Commissioner of Taxation and the Commonwealth of Australia [1992] FCA 461 Federal Court of Australia Australia - Commonwealth 17 Sep 1992 AustLII flag 1
Barry R Liggins Pty Ltd v Comptroller-General of Customs (1991) 32 FCR 112; (1991) 103 ALR 565 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 49
Waterscheid Australia Pty Ltd v Collector of Customs (1988) 7 AAR 555; (1988) 14 ALD 785 Australia circa 1988 Legal Online / Westlaw flag 39
Times Consultants Pty Ltd v Collector of Customs (Qld) [1987] FCA 488; (1987) 16 FCR 449; (1987) 76 ALR 313 Federal Court of Australia Australia - Commonwealth 23 Dec 1987 AustLII flag 136
Chinese Food and Wine Supplies Pty Ltd v Collector of Customs (Vic) (1987) 72 ALR 591; 12 ALD 313 Australia circa 1987 LexisNexis AU flag 85
(1987) 72 ALR 59; 12 Ald 313 (1987) 72 ALR 59; 12 ALD 313 Australia circa 1987 LexisNexis AU flag 4
Re Tridon Pty Ltd and Collector of Customs [1982] AATA 119; (1982) 4 ALD 615 Administrative Appeals Tribunal Australia 17 Jun 1982 AustLII flag 145
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW) [1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38 Federal Court of Australia Australia - Commonwealth 22 Aug 1980 AustLII flag 124
Re Gissing and Collector of Customs (1977) 1 ALD 144; 14 ALR 555 Australia circa 1977 LexisNexis AU flag 86
Deputy Commissioner of Taxation v Polaroid Australia Pty Ltd (1971) 46 ALJR 32; (1971) 2 ATR 653 Australia circa 1971 Legal Online / Westlaw flag 46
DFC of T v Fowler Rex (NSW) Pty Ltd [1967] HCA 7; (1967) 118 CLR 160; (1967) 14 ATD 395; (1967) 40 ALJR 510 High Court of Australia Australia - Commonwealth 12 Apr 1967 AustLII flag 16
Whitton v Falkiner [1915] HCA 38; (1915) 20 CLR 118 High Court of Australia Australia - Commonwealth 11 Jun 1915 AustLII flag 90
Chandler & Co v Collector of Customs [1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617 High Court of Australia Australia - Commonwealth 27 Sep 1907 AustLII flag 77
FCT v Kentucky Fried Chicken Pty Ltd 91 FLR 242; (1988) 81 ALR 35; 19 ATR 1141; (1988) 12 NSWLR 643 Australia - New South Wales circa 1988 Legal Online / Westlaw flag 32
Zendel Australia Ltd v FCT (Cth) 24 ATR 101; 92 ATC 4,515 Australia circa 1992 Legal Online / Westlaw flag 6

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