Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd

• 1. Customs and Excise
  2. › Diesel fuel rebate
  3. › Mining operations
  4. › Definition of 'minerals'
  5. › Exclusion of limestone from definition
  6. › Whether quarrying limestone for its mineral content constitutes 'mining for minerals'
  7. › Whether limestone exclusion applies where material extracted for mineral properties rather than as limestone 'as such'
  8. › Customs Act 1901 (Cth), s 164(7)
• 1. Administrative Law
  2. › Administrative Appeals Tribunal
  3. › Appeal on question of law
  4. › Distinction between questions of law and questions of fact
  5. › Whether characterisation of mining operations as 'mining for minerals' is question of fact or law
  6. › Administrative Appeals Tribunal Act 1975 (Cth), s 44
• 1. Statutes
  2. › Interpretation
  3. › Purposive construction
  4. › Use of extrinsic materials
  5. › Second reading speeches
  6. › Explanatory memoranda
  7. › Senate committee reports
  8. › Whether extrinsic materials confirm or determine meaning of statutory exclusion
  9. › Acts Interpretation Act 1901 (Cth), ss 15AA, 15AB
• 1. Statutes
  2. › Interpretation
  3. › Exceptions within beneficial legislation
  4. › Whether exceptions should be construed narrowly or broadly
  5. › Principle that all words should be given meaning and effect
  6. › Effect of amendment on pre-existing exceptions

Quick Take