Director left with hangover after company’s failure to pay customs duty
- Published 22.11.2021
Hurley v Collector of Customs (AATA 2021)
Key Takeaways
The AATA (Tribunal) recently poured a stiff drink for a liquor import company’s director when the company did not properly account for customs duty. The decision in Hurley v Collector of Customs [2021] confirms that the obligation to keep dutiable goods safely includes paying the customs duty for such goods.