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BP Australia Ltd v Bissaker (Collector of Customs WA)


Judgment date: 24/06/1987
Court: HCA
Judge: Mason CJ, Wilson, Deane, Dawson & Gaudron JJ
Citation: (1987) 12 ALD 556; (1987) 163 CLR 106; (1987) 61 ALJR 371; (1987) 71 ALR 449; [1987] HCA 24; BC8701780;
Catchwords: Taxation and revenue;  Customs and excise;  Excise duty on ship's stores;  'Overseas ship';  


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