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Commissioner of Taxation v Cocaj[2004] QCA 69

Reported at [2004] 2 Qd R 488

Commissioner of Taxation v Cocaj[2004] QCA 69

Reported at [2004] 2 Qd R 488
CITATION: Commissioner of Taxation v Cocaj [2004] QCA 69
JUDGE(S): McMurdo P, Williams JA, White J
DELIVERED ON: 18 March 2004
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Editorial Notes

  • Published Case Name:

    Commissioner of Taxation v Cocaj & Anor; Commissioner of Taxation v Behluli

  • Shortened Case Name:

    Commissioner of Taxation v Cocaj

  • Reported Citation:

    [2004] 2 Qd R 488

  • MNC:

    [2004] QCA 69

  • Court:

    QCA

  • Judge(s):

    McMurdo P, Williams JA, White J

  • Date:

    18 Mar 2004

Litigation History

EventCitation or FileDateNotes
Primary JudgmentDC Nos 41 and 42 of 2000 (no citations)-Defendants prosecuted under Excise Act 1901 (Cth) for possessing quantities of tobacco upon which excise duty had not been paid contrary to s 117(1) of the Act; Behluli and Cocaj fined $40,000 and $41,000 respectively
Appeal Determined (QCA)[2004] QCA 69 [2004] 2 Qd R 44818 Mar 2004Defendants appealed against validity of penalties imposed; whether s 134(2) of Excise Act 1901 (Cth) limited maximum penalty to $20,000 regardless of number of offences charged; appeal dismissed: M McMurdo P, Williams JA and White J
Appeal Determined (QCA)[2004] QCA 12223 Apr 2004Commissioner applied to amend orders in [2004] QCA 69 to include costs of appeal; whether costs should follow the event; order amended accordingly: M McMurdo P, Williams JA and White J

Appeal Status

Appeal Determined (QCA)

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