T J Depiazzi and Sons v Collector of Customs No. W92/114 AAT No. 8770

Case [1993] AATA 8770
17 AAR 557

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T J Depiazzi and Sons
v Collector of Customs No. W92/114 AAT No. 8770

Tribunal:

Member: P.W. JOHNSTON (Deputy President), K.J. TAYLOR (Member) and R.D. FAYLE(Member)

Hearing date: 20 November 1992
Decision date: 11 June 1993.

Perth

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The Tribunal decides to vary the decision under review to give effect to the findings of the Tribunal that:

(a)

of the 65 per cent of diesel fuel in respect of which rebate is claimed in relation to the operations of machines A and B the diesel fuel so used should be regarded as eligible for rebate; and

(b)

in respect of the further 35 per cent of diesel fuel used in respect of potting mix for Hortico and handling other products, the claim for rebate is rejected.

2. The Tribunal remits the matter to the respondent for calculation of the applicants' entitlement to rebate in accordance with this decision.