| aat-extrinsic-material | The AAT’s functions, and the evidence it can accept |
| acn-2002-57 | REFER AMI Toyota Warranties Case – Customs changed the law to overcome the Court’s decision] |
| acts-interpretations-act-1901 | Acts Interpretations Act |
| an-explanation-of-warranties-in-the-price-paid-or-payable | Refer AMI Toyota Federal Court decision and ACN 2002-57 – An explanation of Warranties in the Price Paid or Payable |
| chief-executive-officer-of-customs-v-ami-toyota-ltd-2000-fca-1343-19-sept | AMI Toyota Ltd |
| chief-executive-officer-of-customs-v-toyota-material-handling-australia-pty | Toyota Material Handling |
| comptroller-general-of-customs-v-lego-australia-pty-ltd-1997-fca-329-6-ma | Lego Australia |
| customs-administration-act-1985 | Customs Administrations Act |
| datacraft-1988-aat | Interpretive Rule 3(a) – A lesson in a More Specific heading |
| draft-tariff-classification-guide | Tariff Classification Guide on S16 N4 – Functional Units |
| extrinsic-material | Extrinsic Material |
| gft-1992-aat | A Lesson in DFC’s – AAT |
| gft-1994-federal-court-single-judge | A Lesson in DFC’s – Federal Court – Single Judge |
| gft-1995-federal-court-full-bench | A Lesson in DFC’s – Federal Court – Full Bench |
| gst-and-ddp-2011-aat | GST and DDP Transactions |
| importance-of-statutory-interpretation | The Literal; Golden; Mischief; Ejusdem Generis; and Noscitur a Sociis Rules |
| interest-inclusive-price | Interest Inclusive Price DFC Calculation |
| linen-house-aat | Bed Linen Versus Other Furnishing Articles |
| manifest-error-of-fact | Manifest Error of Fact or Patent Misconception of the Law – An article published with the consent of Gross & Beecroft Lawyers |
| microsoftword-acdn2012-24 | A new meaning to Material Injury |
| monza-2006-aat | A Lesson in Identification |
| pauls-retail-pty-ltd-v-sporte-leisure | A case of IP rights – Refer also: Paul’s Retail Pty Ltd v Lonsdale Australia Limited [2012] FCA 724 (4 July 2012)] |
| roger-armstrong-v-ceo-tco-eligibility | Sleeping bags or garments? |
| rules-of-identification | A practical approach to the Rules of Identification |
| times-consultants | Sets – IR3 |
| the-more-than-rule | The “More Than” Rule |
| times-consultants-1987 | Times Consultants (Full Bench) Federal Court Appeal 1987 |
| times-consultants-1986 | Times Consultants (Single Judge) Federal Court Appeal 1986 |
| times-consultants-aat-1986 | Times Consultants AAT 1986 |
| toyota-material-handling | An alternate view to Substitutability – Toyota Material Handling Australia |
| tridon-v-collector | the 8 Rules of Identification |
| unisys-1991-aat | Interpretive Rule 3(a) – A lesson in a More Specific heading |
| valuation-factors | A lesson in Factors |
| vulcan-australia-pty-ltd-and-dimplex-aust | The primary view on substitutability |
| wright-v-ceo | Parts of PI’s are themselves PI – Supreme Court of WA |
| aat-remitted-from-fed-court | Wheelie-Bin Wheels – More lessons in the use of extrinsic material, and the identification of goods |
| Pharma-Care v Customs | Whether vitamin tablets should be classified as food (usually attracting duty) or a medicament (usually duty free). The Australian Full Federal Court has been required to rule on the tariff classification of a vitamin, marketed as a chewable VitaGummies. The Court unanimously ruled that the goods were duty free medicaments. |
