AAT Case – Zaps Transport (Aust) (NNF 2017/047)

As referenced to members in e-Bulletin Issue 4 – 1 March 2017 in Industry News & Media Releases, Administrative Appeals Tribunal, AATA 202, 21 February 2017 – Zaps Transport (Aust) Pty Ltd, Domenic Zappia & John Zappia (Taxation), Andrew Hudson, Partner, Rigby Cook Lawyers, provides a commentary on the Tribunal decision.

The decision of the AAT in Zaps Transport (Aust) Pty Ltd, Domenic Zappia and John Zappia ats the Comptroller - General of Customs continues the long line of judgments holding those operating licensed warehouse liable for amounts equivalent to customs duty. However in this case, that liability has expanded beyond the licensee itself to individual directors and officers of the licensee, which many in industry will consider to be a disturbing outcome.”