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Resources for Students

The AAT’s functions, and the evidence it can accept

Customs changed the law to overcome the Court’s decision

Acts Interpretations Act

An explanation of Warranties in the Price Paid or Payable

AMI Toyota Ltd

Toyota Material Handling

Lego Australia

Customs Administrations Act

A lesson in a More Specific heading

Functional Units

Extrinsic Material

A Lesson in DFC’s – AAT

Federal Court – Single Judge

Federal Court – Full Bench

GST and DDP Transactions

Importance of Statutory Interpretation

Interest Inclusive Price DFC Calculation

Bed Linen Versus Other Furnishing Articles

An article published with the consent of Gross & Beecroft Lawyers

A new meaning to Material Injury

A Lesson in Identification

Paul’s Retail Pty Ltd v Lonsdale Australia Limited

Sleeping bags or garments?

A practical approach to the Rules of Identification

Sets – IR3

The “More Than” Rule

Federal Court Appeal 1987

Federal Court Appeal 1986

Times Consultants AAT 1986

Toyota Material Handling Australia

The 8 Rules of Identification

A lesson in a More Specific heading

A lesson in Factors

The primary view on substitutability

Supreme Court of WA

More lessons in the use of extrinsic material, and the identification of goods

Pharma-Care v Customs

Alstom V Customs