Western Australia Lamb Marketing Board v Export Development Grants Board [1983] FCA 86

Western Australia Lamb Marketing Board v Export Development Grants Board [1983] FCA 86

Section 5(1)(b) of the Export Expansion Grants Act 1978 applies only to goods physically outside Australia at the time of sale. Since the lamb was in Australia when sold, section 5(1)(b) did not apply. Further, goods must be physically received for shipment at the port of export before the relevant date to attract export earnings under section 5(1)(a); mere instructions or constructive receipt are insufficient.

Parties
Appellant: Western Australian Lamb Marketing Board; Respondent: Export Development Grants Board
Jurisdiction
Australia
Judgment Date
09 May 1983
Procedural Posture
Administrative Appeal / Appeal From Administrative Appeals Tribunal Decision
Outcome
Appeal dismissed with costs.
Legal Topics
Export Earnings, Date of Export, Eligible Goods, Interpretation of Export Expansion Grants Act 1978
Administrative Law Export Law Export Earnings Date of Export Eligible Goods Interpretation of Export Expansion Grants Act 1978

Case Brief

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Parties

Western Australian Lamb Marketing Board

Appellant

Export Development Grants Board

Respondent

Procedural Posture

Administrative Appeal / Appeal From Administrative Appeals Tribunal Decision

Legal Issues

  1. 1 Whether consideration for consignment of frozen lamb should have been excluded from export earnings
  2. 2 Whether the finding that goods sold outside Australia should be based upon location of goods at time of sale or place at which contract entered into
  3. 3 Date at which goods 'received' for shipment

Ratio Decidendi

Section 5(1)(b) of the Export Expansion Grants Act 1978 applies only to goods physically outside Australia at the time of sale. Since the lamb was in Australia when sold, section 5(1)(b) did not apply. Further, goods must be physically received for shipment at the port of export before the relevant date to attract export earnings under section 5(1)(a); mere instructions or constructive receipt are insufficient.

Court Disposition

Appeal dismissed with costs.

Orders

  • The appeal be dismissed with costs.