News

TAXATION – customs duty – where the Collector of Customs served a demand for payment on the applicant under s 35A of the Customs Act 1901 (Cth) – where the relevant goods (alcoholic beverages) were the subject of a periodic settlement permission under which the goods could be delivered into home consumption without being entered for that purpose – where the duty was not payable before or at the time when the goods were delivered into home consumption – where the duty was paya

CONSTITUTIONAL LAW – s 114 of the Constitution prohibits the Commonwealth imposing “any tax on property of any kind belonging to a State” – where GST is not imposed on States, but States have voluntarily agreed to pay notional GST – where the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) addresses notional GST, including the amount of notional GST which might be voluntarily paid – where applicant being a State owned corporation sought private binding ruling fro

PRACTICE AND PROCEDURE - application for default judgment pursuant to r 5.23(2)(c) of the Federal Court Rules 2011 (Cth) - where respondent took no meaningful part in the proceeding - where respondent in default - where respondent taken to have admitted infringing conduct - application allowed TAXATION - where applicant sought declaration and injunction for alleged contraventions of s 50-5(1) of the Tax Agent Services Act 2009 (Cth) by way of default judgment - contraventions