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Baxter Healthcare Pty Ltd v Comptroller-General of Customs   flag  41

[1997] FCA 131; (1997) 72 FCR 467
Federal Court of Australia
Australia - Commonwealth
21st February, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 387
Chen v Minister for Immigration and Multicultural Affairs [2000] FCA 1901; (2000) 106 FCR 157 Federal Court of Australia Australia - Commonwealth 21 Dec 2000 AustLII flag 140
Minister for Immigration and Multicultural Affairs v A [1999] FCA 1679; (1999) 91 FCR 435; (1999) 168 ALR 594; 57 ALD 550 Federal Court of Australia Australia - Commonwealth 3 Dec 1999 AustLII flag 106
Commonwealth of Australia v Human Rights & Equal Opportunity Commission & X [1998] FCA 3; (1998) 76 FCR 513; (1998) 152 ALR 182; [1998] EOC 92-909; 43 AILR 3-701 Federal Court of Australia Australia - Commonwealth 13 Jan 1998 AustLII flag 82
Repatriation Commission v Richmond [2014] FCAFC 124; (2014) 226 FCR 21 Federal Court of Australia Australia - Commonwealth 26 Sep 2014 AustLII flag 78
Brew v Repatriation Commission [1999] FCA 1246; (1999) 94 FCR 80; 30 AAR 63; (1999) 56 ALD 403 Federal Court of Australia Australia - Commonwealth 10 Sep 1999 AustLII flag 61
Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68; (2013) 212 FCR 252; 92 ATR 836 Federal Court of Australia Australia - Commonwealth 3 Jul 2013 AustLII flag 47
Secretary, Department of Social Security v Lowe [1999] FCA 705; (1999) 92 FCR 26; (1999) 56 ALD 609; 29 AAR 436 Federal Court of Australia Australia - Commonwealth 28 May 1999 AustLII flag 39
Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42; 96 ATR 315 Administrative Decisions Tribunal Australia - New South Wales 6 Sep 2013 AustLII flag 37
Australian Competition and Consumer Commission v Telstra Corporation Ltd [2009] FCAFC 68; 176 FCR 203; (2009) 256 ALR 615 Federal Court of Australia Australia - Commonwealth 5 Jun 2009 AustLII flag 27
McGuirk v University of New South Wales [2009] NSWCA 321; (2009) 75 NSWLR 224 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Oct 2009 AustLII flag 26
Screen Australia v EME Productions [2012] FCAFC 19; (2012) 200 FCR 282; (2012) 287 ALR 186; (2012) 125 ALD 167; (2012) 87 ATR 434 Federal Court of Australia Australia - Commonwealth 7 Mar 2012 AustLII flag 24
R v CB; MP v R [2011] NSWCCA 264; (2011) 291 FLR 113 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 9 Dec 2011 AustLII flag 24
Cam v Minister for Immigration and Multicultural Affairs [1998] FCA 692; (1998) 84 FCR 14 Federal Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 19
Sellick v Australian Postal Corporation [2009] FCAFC 146; 50 AAR 505; (2009) 113 ALD 58 Federal Court of Australia Australia - Commonwealth 15 Oct 2009 AustLII flag 13
Tracy v Repatriation Commission [2000] FCA 779; 101 FCR 149; 61 ALD 361 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 13
Commissioner of Taxation v Burness [2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61 Federal Court of Australia Australia - Commonwealth 14 Sep 2009 AustLII flag 11
Commonwealth Superannuation Scheme Board of Trustees v Kitching [2004] FCAFC 299; (2004) 139 FCR 272; 212 ALR 452 Federal Court of Australia Australia - Commonwealth 18 Nov 2004 AustLII flag 11
Chief Executive Officer of Customs v Biocontrol Ltd [2006] FCA 107; (2006) 150 FCR 64; (2006) 89 ALR 551; 89 ALD 551 Federal Court of Australia Australia - Commonwealth 16 Feb 2006 AustLII flag 9
Shokker v Commissioner of Taxation [1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 6
Dreamtech International Pty Ltd v Commissioner of Taxation [2010] FCAFC 103; (2010) 187 FCR 352; (2010) 270 ALR 471; (2010) 117 ALD 249; (2010) 52 AAR 412; [2010] ATC 20-204 Federal Court of Australia Australia - Commonwealth 25 Aug 2010 AustLII flag 5
Repatriation Commission v Money [2008] FCA 118; 100 ALD 527 Federal Court of Australia Australia - Commonwealth 4 Mar 2008 AustLII flag 5
Swanton v Resource Management and Planning Appeal Tribunal [2015] TASSC 6 Supreme Court of Tasmania Australia - Tasmania 26 Feb 2015 AustLII flag 4
Cramer v Geraldton Building Co [2004] WASCA 289; (2004) 29 WAR 410 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2004 AustLII flag 4
Repatriation Commission v Nugent [2003] FCA 1184 Federal Court of Australia Australia - Commonwealth 27 Oct 2003 AustLII flag 3
Kalala v Minister for Immigration & Multicultural Affairs [1999] FCA 1595; 61 ALD 142 Federal Court of Australia Australia - Commonwealth 19 Nov 1999 AustLII flag 3
Shand v Chief of the Army [1998] FCA 265; 51 ALD 278 Federal Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 3
Mullins Wheels Pty Ltd v Minister of Customs & Consumer Affairs [1999] FCA 1232; 166 ALR 449 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 2
Lenux v The Owners – Strata Plan [2023] NSWCATAP 38 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 10 Feb 2023 AustLII flag 1
Austcorp International Ltd v Owers [2009] FCA 774 Federal Court of Australia Australia - Commonwealth 22 Jul 2009 AustLII flag 1
Kalala v Minister for Immigration & Multicultural Affairs [2000] FCA 1861 Federal Court of Australia Australia - Commonwealth 18 Dec 2000 AustLII flag 1
AMI Toyota Ltd v Chief Executive Officer of Customs [2000] FCA 121; 43 ATR 743 Federal Court of Australia Australia - Commonwealth 21 Feb 2000 AustLII flag 1
Anjum v Minister for Immigration and Ethnic Affairs [1998] FCA 1633 Federal Court of Australia Australia - Commonwealth 17 Dec 1998 AustLII flag 1
Edwards v Kingborough Council [2023] TASCAT 189 Tasmanian Civil and Administrative Tribunal Australia - Tasmania 16 Oct 2023 AustLII flag
Sanchez & Taylor (SSAT Appeal) [2011] FMCAfam 1142 Federal Magistrates Court of Australia Australia 25 Oct 2011 AustLII flag
South Coast X-Ray Pty Ltd v Chief Executive Officer of Medicare Australia [2007] FCA 277; (2007) 158 FCR 173 Federal Court of Australia Australia - Commonwealth 7 Mar 2007 AustLII flag
Secretary, Department of Education, Training and Youth Affairs [2001] FMCA 36 Federal Magistrates Court of Australia Australia 2 Jul 2001 AustLII flag
Fifita v Fakafanua [1998] TongaLawRp 18 Tonga Law Reports Tonga 7 Aug 1998 PacLII flag
Secretary to the Department of Social Security v Mary Elizabeth Ekis [1998] FCA 940 Federal Court of Australia Australia - Commonwealth 6 Aug 1998 AustLII flag
Seventy-Ninth Vibration Pty Ltd v Chief Executive Officer of Customs [1998] FCA 98 Federal Court of Australia Australia - Commonwealth 19 Feb 1998 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Authority of Secondary Authority - A Quantitative Study of Secondary Source Citations in the Federal Court, The" (2000) 9 Griffith Law Review 25 Smyth, Russell Australia circa 2000 AustLII flag 16
"Regulating the Regulator" [2001] AUMPLawAYbk 14 Furnell, Chris Australia circa 2001 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Customs Act (Cth)
Customs Tariff Act 1982 (Cth)
Customs Tariff Act 1987 (Cth)
Customs Tariff Amendment Act 1990 (Cth)
Customs Tariff Amendment Act 1991 (Cth)
Customs Tariff Amendment Act (No. 2) 1991 (Cth)
Customs Tariff Legislation Amendment Act 1995 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R v CB; MP v R [2011] NSWCCA 264; (2011) 291 FLR 113 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 9 Dec 2011 AustLII flag 24
Rich Rivers Radio Pty Ltd v Australian Broadcasting Tribunal (1989) 22 FCR 437 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 22
Thomas v Repatriation Commission [1994] FCA 247; (1994) 50 FCR 112 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 21
Copperart Pty Ltd v Commissioner of Taxation [1994] FCA 216; (1994) 50 FCR 345; 28 ATR 119 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 21
Cam v Minister for Immigration and Multicultural Affairs [1998] FCA 692; (1998) 84 FCR 14 Federal Court of Australia Australia - Commonwealth 16 Jun 1998 AustLII flag 19
"Authority of Secondary Authority - A Quantitative Study of Secondary Source Citations in the Federal Court, The" (2000) 9 Griffith Law Review 25 Smyth, Russell Australia circa 2000 AustLII flag 16
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
Cowell Electric Supply Co Ltd v Collector of Customs [1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490 Federal Court of Australia Australia - Commonwealth 10 Jan 1995 AustLII flag 15
NSW Associated Blue-Metal Quarries Ltd v FCT (1956) 94 CLR 309 Australia - Commonwealth circa 1956 Legal Online / Westlaw flag 14
Sellick v Australian Postal Corporation [2009] FCAFC 146; 50 AAR 505; (2009) 113 ALD 58 Federal Court of Australia Australia - Commonwealth 15 Oct 2009 AustLII flag 13
Tracy v Repatriation Commission [2000] FCA 779; 101 FCR 149; 61 ALD 361 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 13
Commissioner of Taxation v Burness [2009] FCA 1021; [2009] ATC 20-135; (2009) 77 ATR 61 Federal Court of Australia Australia - Commonwealth 14 Sep 2009 AustLII flag 11
Commonwealth Superannuation Scheme Board of Trustees v Kitching [2004] FCAFC 299; (2004) 139 FCR 272; 212 ALR 452 Federal Court of Australia Australia - Commonwealth 18 Nov 2004 AustLII flag 11
Chief Executive Officer of Customs v Biocontrol Ltd [2006] FCA 107; (2006) 150 FCR 64; (2006) 89 ALR 551; 89 ALD 551 Federal Court of Australia Australia - Commonwealth 16 Feb 2006 AustLII flag 9
Shokker v Commissioner of Taxation [1999] FCA 600; 92 FCR 54; 162 ALR 677; 42 ATR 257 Federal Court of Australia Australia - Commonwealth 12 May 1999 AustLII flag 6
Dreamtech International Pty Ltd v Commissioner of Taxation [2010] FCAFC 103; (2010) 187 FCR 352; (2010) 270 ALR 471; (2010) 117 ALD 249; (2010) 52 AAR 412; [2010] ATC 20-204 Federal Court of Australia Australia - Commonwealth 25 Aug 2010 AustLII flag 5
Repatriation Commission v Money [2008] FCA 118; 100 ALD 527 Federal Court of Australia Australia - Commonwealth 4 Mar 2008 AustLII flag 5
Collector of Customs v Sharp Corporation of Australia Pty Ltd [1994] FCA 1246; (1994) 20 AAR 186; (1994) 35 ALD 589 Federal Court of Australia Australia - Commonwealth 9 Aug 1994 AustLII flag 5
Swanton v Resource Management and Planning Appeal Tribunal [2015] TASSC 6 Supreme Court of Tasmania Australia - Tasmania 26 Feb 2015 AustLII flag 4
Cramer v Geraldton Building Co [2004] WASCA 289; (2004) 29 WAR 410 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 3 Dec 2004 AustLII flag 4
Repatriation Commission v Nugent [2003] FCA 1184 Federal Court of Australia Australia - Commonwealth 27 Oct 2003 AustLII flag 3
Kalala v Minister for Immigration & Multicultural Affairs [1999] FCA 1595; 61 ALD 142 Federal Court of Australia Australia - Commonwealth 19 Nov 1999 AustLII flag 3
Shand v Chief of the Army [1998] FCA 265; 51 ALD 278 Federal Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 3
69 Australian Law Journal 984 69 Australian Law Journal 984 Australian Law Journal Australia circa 1998 Legal Online flag 3
Mullins Wheels Pty Ltd v Minister of Customs & Consumer Affairs [1999] FCA 1232; 166 ALR 449 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 2
Lenux v The Owners – Strata Plan [2023] NSWCATAP 38 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 10 Feb 2023 AustLII flag 1
Austcorp International Ltd v Owers [2009] FCA 774 Federal Court of Australia Australia - Commonwealth 22 Jul 2009 AustLII flag 1
Kalala v Minister for Immigration & Multicultural Affairs [2000] FCA 1861 Federal Court of Australia Australia - Commonwealth 18 Dec 2000 AustLII flag 1
AMI Toyota Ltd v Chief Executive Officer of Customs [2000] FCA 121; 43 ATR 743 Federal Court of Australia Australia - Commonwealth 21 Feb 2000 AustLII flag 1
Anjum v Minister for Immigration and Ethnic Affairs [1998] FCA 1633 Federal Court of Australia Australia - Commonwealth 17 Dec 1998 AustLII flag 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 flag 1
Comptroller-General of Customs v Baxter Healthcare Pty Ltd 41 ALD 251 Australia circa 2000 LexisNexis AU flag 1
Edwards v Kingborough Council [2023] TASCAT 189 Tasmanian Civil and Administrative Tribunal Australia - Tasmania 16 Oct 2023 AustLII flag
Sanchez & Taylor (SSAT Appeal) [2011] FMCAfam 1142 Federal Magistrates Court of Australia Australia 25 Oct 2011 AustLII flag
South Coast X-Ray Pty Ltd v Chief Executive Officer of Medicare Australia [2007] FCA 277; (2007) 158 FCR 173 Federal Court of Australia Australia - Commonwealth 7 Mar 2007 AustLII flag
Secretary, Department of Education, Training and Youth Affairs [2001] FMCA 36 Federal Magistrates Court of Australia Australia 2 Jul 2001 AustLII flag
"Regulating the Regulator" [2001] AUMPLawAYbk 14 Furnell, Chris Australia circa 2001 AustLII flag
Fifita v Fakafanua [1998] TongaLawRp 18 Tonga Law Reports Tonga 7 Aug 1998 PacLII flag
Secretary to the Department of Social Security v Mary Elizabeth Ekis [1998] FCA 940 Federal Court of Australia Australia - Commonwealth 6 Aug 1998 AustLII flag
Seventy-Ninth Vibration Pty Ltd v Chief Executive Officer of Customs [1998] FCA 98 Federal Court of Australia Australia - Commonwealth 19 Feb 1998 AustLII flag

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