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Commissioner of Taxation v Cocaj & Anor; Commissioner of Taxation v Behluli
Shortened Case Name:
Commissioner of Taxation v Cocaj
MNC:
[2004] QCA 122
Court:
QCA
Judge(s):
McMurdo P, Williams JA, White J
Date:
23 Apr 2004
Litigation History
Event
Citation or File
Date
Notes
Primary Judgment
DC 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 448
18 Mar 2004
Defendants 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 122
23 Apr 2004
Commissioner 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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