Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd 34

[2020] HCA 2; (2020) 270 CLR 494; 375 ALR 98; (2020) 94 ALJR 182

High Court of Australia

Australia - Commonwealth

5th February, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Infosys Technologies Ltd v Fox	[2025] QCA 45	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	1 Apr 2025	AustLII
Active Sports Management Pty Ltd v Industry Innovation and Science Australia	[2024] FCA 1346	Federal Court of Australia	Australia - Commonwealth	25 Nov 2024	AustLII
Head, Transport for Victoria v Kilpatrick	[2024] VSC 686	Supreme Court of Victoria	Australia - Victoria	8 Nov 2024	AustLII
Minister for Immigration, Citizenship and Multicultural Affairs v Park	[2024] FCAFC 136; 305 FCR 317	Federal Court of Australia	Australia - Commonwealth	25 Oct 2024	AustLII	6
Indara Inbuilding Solutions Pty Ltd v Australian Communications and Media Authority	[2024] FCAFC 117	Federal Court of Australia	Australia - Commonwealth	6 Sep 2024	AustLII
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission	[2024] FCAFC 115	Federal Court of Australia	Australia - Commonwealth	5 Sep 2024	AustLII	1
Premier Bay Pty Ltd v Commissioner of State Revenue	[2024] VSC 447	Supreme Court of Victoria	Australia - Victoria	31 Jul 2024	AustLII	1
Farrow-Smith v Comcare	[2024] FCA 835	Federal Court of Australia	Australia - Commonwealth	30 Jul 2024	AustLII
Minister for Immigration, Citizenship and Multicultural Affairs v Su	[2024] FCAFC 68; (2024) 303 FCR 342	Federal Court of Australia	Australia - Commonwealth	5 Jun 2024	AustLII	2
Pegasus Supply Solutions Pty Ltd v Collector of Customs	[2024] FCA 450	Federal Court of Australia	Australia - Commonwealth	1 May 2024	AustLII
Rukuwai v Minister for Immigration, Citizenship and Multicultural Affairs	[2023] FCAFC 157	Federal Court of Australia	Australia - Commonwealth	28 Sep 2023	AustLII	5
Laura Hicks (a pseudonym) v DPP (No 2)	[2023] ACTCA 34	Supreme Court of the Australian Capital Territory - Court of Appeal	Australia - Australian Capital Territory	28 Aug 2023	AustLII
R v Mittal	[2023] SADC 77	District Court of South Australia	Australia - South Australia	29 Jun 2023	AustLII
Tradesman Technologies Pty Ltd and Comptroller-General of Customs	[2023] AATA 1618	Administrative Appeals Tribunal	Australia	12 Jun 2023	AustLII
DMQ20 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs	[2023] FCAFC 84	Federal Court of Australia	Australia - Commonwealth	30 May 2023	AustLII	14
Secretary, Department of Social Services v Vader (by his litigation guardian)	[2023] FCA 439	Federal Court of Australia	Australia - Commonwealth	9 May 2023	AustLII	1
GSTD 2023/D1 - Goods and services tax: supplies of combination food	[2023] ATODGSTD GSTD2023/D1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
SDCV v Director-General of Security	[2022] HCA 32; (2022) 277 CLR 241; 405 ALR 209; 96 ALJR 1002	High Court of Australia	Australia - Commonwealth	12 Oct 2022	AustLII	24
Wain v Palm Lake Resort Pty Ltd	[2022] QCATA 110	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	1 Aug 2022	AustLII
Commissioner of State Revenue v Harrison	[2022] QCATA 102	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	25 Jul 2022	AustLII	2
Solar Juice Pty Ltd and Comptroller-General of Customs	[2022] AATA 550	Administrative Appeals Tribunal	Australia	24 Mar 2022	AustLII	2
Tasmania v Gravina	[2022] TASFC 4	Supreme Court of Tasmania	Australia - Tasmania	23 Mar 2022	AustLII	1
Port of Newcastle Operations Pty Ltd v Glencore Coal Assets Australia Pty Ltd	[2021] HCA 39; (2021) 274 CLR 565; 395 ALR 209; (2021) 96 ALJR 209	High Court of Australia	Australia - Commonwealth	8 Dec 2021	AustLII	19
Coal of Queensland Pty Ltd v Innovation and Science Australia	[2021] FCAFC 54; (2021) 285 FCR 286	Federal Court of Australia	Australia - Commonwealth	23 Apr 2021	AustLII	6
Commissioner of the Australian Police Force v Luppino	[2021] FCAFC 43; (2021) 284 FCR 223	Federal Court of Australia	Australia - Commonwealth	25 Mar 2021	AustLII	2
Comptroller-General of Customs v Smoothflow Australia Pty Ltd	[2021] FCA 144	Federal Court of Australia	Australia - Commonwealth	22 Feb 2021	AustLII	1
Commissioner of Taxation v Fortunatow	[2020] FCAFC 139	Federal Court of Australia	Australia - Commonwealth	17 Aug 2020	AustLII	3
AXE16 v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (No 2)	[2020] FCCA 1761	Federal Circuit Court of Australia	Australia	11 Aug 2020	AustLII	2
Jamsek v ZG Operations Australia Pty Ltd	[2020] FCAFC 119; (2020) 279 FCR 114	Federal Court of Australia	Australia - Commonwealth	16 Jul 2020	AustLII	37
Smoothflow Australia Pty Ltd and Comptroller-General of Customs	[2020] AATA 1890	Administrative Appeals Tribunal	Australia	23 Jun 2020	AustLII	2
Brighton v Will	[2020] NSWSC 435	Supreme Court of New South Wales	Australia - New South Wales	23 Apr 2020	AustLII	6
FCS17 v Mha	[2020] FCAFC 68; (2020) 276 FCR 644	Federal Court of Australia	Australia - Commonwealth	21 Apr 2020	AustLII	103
Eiser Infrastructure Ltd v Kingdom of Spain	[2020] FCA 157; (2020) 142 ACSR 616	Federal Court of Australia	Australia - Commonwealth	24 Feb 2020	AustLII	9

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Legislating in Language: Indigenous Languages in Parliamentary Debate and Legislation in Australia"	(2020) 43 University of New South Wales Law Journal 1006	Murphy, Julian R	Australia	circa 2020	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Customs Act 1901 (Cth)	s273GA
Customs Tariff Act 1995 (Cth)	s15, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
BVD17 v Minister for Immigration and Border Protection	[2019] HCA 34; (2019) 268 CLR 29; (2019) 93 ALJR 1091; (2019) 373 ALR 196	High Court of Australia	Australia - Commonwealth	9 Oct 2019	AustLII	323
Kent International Inc v United States	(2019) 393 FSupp 3d 1218		United States	circa 2019	Westlaw	1
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd	[2018] FCAFC 237; (2018) 262 FCR 449	Federal Court of Australia	Australia - Commonwealth	21 Dec 2018	AustLII	5
Pharm-A-Care Laboratories Pty Ltd and Comptroller-General of Customs	[2017] AATA 1816	Administrative Appeals Tribunal	Australia	19 Oct 2017	AustLII	2
Canada (Attorney General) v Igloo Vikski Inc	[2016] 2 SCR 80			circa 2016		1
Commonwealth Minister for Justice v Adamas	[2013] HCA 59; (2013) 253 CLR 43; (2013) 304 ALR 305; (2013) 88 ALJR 364	High Court of Australia	Australia - Commonwealth	18 Dec 2013	AustLII	15
Victoria's Secret Direct LLC v United States	(2013) 908 FSupp 2d 1332		United States	circa 2013	Westlaw	1
3D Scaffolding Pty Ltd v FCT	[2009] FCAFC 75; (2009) 75 ATR 604; [2009] ATC 20-111	Federal Court of Australia	Australia - Commonwealth	22 Jun 2009	AustLII	18
Warner-Lambert Co v United States	425 F3d 1381	United States Court of Appeals, Federal Circuit	United States	13 Oct 2005	WorldLII	1
Vetter v Lake Macquarie City Council	[2001] HCA 12; (2001) 202 CLR 439; (2001) 178 ALR 1; (2001) 75 ALJR 578; 32 MVR 289	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII	450
Flora Manufacturing & Distributing Ltd v Minister of National Revenue	(2000) 258 NR 134		Canada	circa 2000		1
Anite Networks Pty Ltd v Collector of Customs	[1999] FCA 26	Federal Court of Australia	Australia - Commonwealth	28 Jan 1999	AustLII	9
Hyundai Automotive Distributors Australia Pty Ltd v Australian Customs Service	(1998) 81 FCR 590; (1998) 51 ALD 45	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw	14
Unigreg Ltd v Commissioners of Customs & Excise	[1998] 3 CMLR 128		Europe	circa 1998		2
(1997) 190 CLR 225	(1997) 190 CLR 225		Australia - Commonwealth	circa 1997	Legal Online / Westlaw	13832
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII	898
Vernon-Carus Australia Pty Ltd v Collector of Customs	[1995] FCA 1283; (1995) 21 AAR 450	Federal Court of Australia	Australia - Commonwealth	6 Jun 1995	AustLII	25
Sharp Corporation of Australia Pty Ltd v Collector of Customs	[1995] FCA 707; (1995) 59 FCR 6; 22 AAR 35	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII	98
Liebert Corporation Australia Pty Ltd v Collector of Customs	(1993) 23 AAR 287		Australia	circa 1993	Legal Online / Westlaw	17
Barry R Liggins Pty Ltd v Comptroller-General of Customs	(1991) 32 FCR 112; (1991) 103 ALR 565	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw	49
International Convention on the Harmonized Commodity Description and Coding System	[1988] ATS 30		Australia	circa 1988	AustLII	2
Times Consultants Pty Ltd v Collector of Customs (Qld)	[1987] FCA 488; (1987) 16 FCR 449; (1987) 76 ALR 313	Federal Court of Australia	Australia - Commonwealth	23 Dec 1987	AustLII	136
Waterford v Commonwealth	[1987] HCA 25; (1987) 163 CLR 54; (1987) 71 ALR 673; 61 ALJR 350; 12 ALD 741	High Court of Australia	Australia - Commonwealth	24 Jun 1987	AustLII	1405
Chinese Food and Wine Supplies Pty Ltd v Collector of Customs (Vic)	(1987) 72 ALR 591; 12 ALD 313		Australia	circa 1987	LexisNexis AU	85
Re Tridon Pty Ltd and Collector of Customs	[1982] AATA 119; (1982) 4 ALD 615	Administrative Appeals Tribunal	Australia	17 Jun 1982	AustLII	145
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1111
(1977) 1 Ald 144	(1977) 1 ALD 144		Australia	circa 1977	LexisNexis AU	86
Vienna Convention on the Law of Treaties	[1974] ATS 2		Australia	circa 1974	AustLII	39
Convention establishing a Customs Co-operation Council [CCC]	[1961] ATS 1		Australia	circa 1961	AustLII	1
373 ALR 196	373 ALR 196		Australia	circa 1998	LexisNexis AU	30

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