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Commissioner of Taxation v Price[2005] QCA 464

Commissioner of Taxation v Price[2005] QCA 464

CITATION: Commissioner of Taxation v Price [2005] QCA 464
JUDGE(S): McMurdo P
DELIVERED ON: 09 December 2005
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Editorial Notes

  • Published Case Name:

    Commissioner of Taxation v Price

  • Shortened Case Name:

    Commissioner of Taxation v Price

  • MNC:

    [2005] QCA 464

  • Court:

    QCA

  • Judge(s):

    McMurdo P

  • Date:

    09 Dec 2005

Litigation History

EventCitation or FileDateNotes
Primary JudgmentDC No 152 of 2000 (no citation)20 May 2005Defendant held to have contravened ss 117 and 119 of Excise Act 1901 (Cth) for possessing and unlawfully conveying manufactured excisable tobacco on which duty had not been paid; convictions recorded and penalties imposed of $1,199,618.06 pursuant to s 129 of the Act: White DCJ
QCA Interlocutory Judgment[2005] QCA 46409 Dec 2005Commissioner ordered to file outline of argument by 16 January 2006 in defendant's appeal and pay defendant's costs of hearing: M McMurdo P
Appeal Determined (QCA)[2006] QCA 108 [2006] 2 Qd R 31613 Apr 2006Defendant appealed; whether procedure at first instance caused miscarriage of justice given quasi-criminal character of proceedings; whether Commissioner bore burden of proving unlawfulness of conveyance under s 119; appeal allowed to the extent of setting aside declarations and convictions in respect of s 119 of the Act and reducing penalties against defendant by one half: M McMurdo P, Keane JA and Holmes J

Appeal Status

Appeal Determined (QCA)

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