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Export Freight Services v Chief Executive Officer, Fiji Revenue & Customs Service   flag 

[2019] FJCA 34
Court of Appeal of Fiji
Fiji
8th March, 2019

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s35.5
Sale of Goods Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Co P v Fiji Revenue & Customs Authority [2013] FJTT 17 Fiji 12 Nov 2013 PacLII flag 1
Commissioner of Inland Revenue v Databank Systems Ltd [1990] UKPC 37; [1990] 3 NZLR 385; (1990) 12 NZTC 7,227; (1990) 14 TRNZ 905 Privy Council New Zealand 23 Jul 1990 BAILII flag 21
R v Kelly (Edward) [1999] UKHL 4; [2000] QB 198; [1999] 2 All ER 13; [1999] 2 WLR 1100; [1999] BVC 96 House of Lords United Kingdom 11 Feb 1999 BAILII flag 1548
Customs and Excise Commissioners v Reed Personnel Services Ltd [1995] BVC 222 United Kingdom circa 1995 flag 7
R v Newbould [1962] 2 QB 102 United Kingdom circa 1962 LexisNexis / Westlaw flag 3

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