Liability for those operating licensed premises (TNF2017/038)
Federal Court decision limits the liability of those operating licensing premises - an important decision with wider consequences for industry
As a CBFCA member you would be aware that the DIBP and the ABF have been expanding the category of those who would be liable for unpaid customs duty most recently through the DIBPN on who is an "owner".
In a related area, the decision of the AAT in Zap's Transport seemed to extend the liability for amounts equivalent to duty under Section 35A of the Customs Act to individuals operating licensed premises, not just the licensed entity itself. The decision was a massive cause for concern for industry as it exposed individuals in licensed premises to significant liabilities under Section 35A for which there are few defences.
The AAT decision and its consequences has been the subject of discussion by Andrew Hudson of Rigby Cooke Lawyers at various sessions we have conducted recently. However, the AAT decision was appealed to the Federal Court which has overturned the AAT decision in a way which may turn back the expansion of liabilities to individuals.
To explore this AAT decision further we have scheduled a webinar for next week on this topic.
The details of the webinar are as follows:
DATE : Wednesday 11 October 2017
TIME : 1300 hours SYD time (Please be aware of time difference due to DST now being in place)
DURATION : One hour
CPD points : CPD points will be awarded for this session in Stream A
PLEASE NOTE: To access the member-only webinar, you will need to login here as a member. Details of access to the session will then be made available to you on this page.
As always, if you need any further information please don't hesitate to contact us via email or call the office on (07) 3256 0146.
Bill Murphy
Manager Professional Development and Training