TAXATION - appellant served notice of statutory demand for amount payable on stolen dutiable goods - liability under Customs Act 1901 (Cth) s 35A for failure to keep dutiable goods safely - AAT found statutory demands were properly made - appeal on question of law from AAT decision - whether appellant 'has, or has been entrusted with, the possession, custody or control of dutiable goods which are subject to customs control' - meaning of possession - meaning of control - statutory interpretation - appellant could not be found to have been in control of the goods within the meaning of s 35A - appellant's submission that no liability could arise by reason of Fair Work Act 2009 (Cth) s 326 rejected - appeal allowed.
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