Case S161/2019 | High Court of Australia

Case information

Lower Court Judgment

21/12/2018 Federal Court of Australia (Burley J, Steward J, Thawley JJ)

[2018] FCAFC 237

Catchwords

Taxation – Customs and Excise – Tariff classification – Classifying vitamin preparations and garcinia preparations – Medicaments – Whether Full Court erred in holding that the Administrative Appeals Tribunal (“Tribunal”) had not erred in construing Note 1(a) to Chapter 30 of Sch 3 of the Customs Tariff Act 1995 (Cth) (“Act”) – Whether Full Court erred in holding that the Tribunal had not erred in construing heading 2106 of the Act.

Short particulars

Documents

17/05/2019 Hearing (SLA, Sydney)

31/05/2019 Notice of appeal

05/07/2019 Written submissions (Appellant)

05/07/2019 Chronology (Appellant)

02/08/2019 Written submissions (Respondent)

23/08/2019 Reply

14/10/2019 Amended written submissions (Appellant)

17/10/2019 Hearing (Full Court, Canberra) (Audio-visual recording)

17/10/2019 Outline of oral argument (Appellant)

17/10/2019 Outline of oral argument (Respondent)