In Century Mining Pty Limited v The Commissioner of State Revenue [2024] QSC 143, the Supreme Court of Queensland dismissed the appeal by Century Mining Pty Limited against the Commissioner of State Revenue. The dispute centred on whether the costs associated with the transport of zinc concentrate from the Century Mine, using the vessel MV Wunma to larger ocean-going vessels, fall under the definition of "marine cost" within the Mineral Resources Regulation 2013 (Qld). Century Mining sought to deduct several expenses, including diesel, vessel operations, and dredging costs, as "marine costs". The court, presided over by Treston J, determined that these costs did not constitute "freight or insurance costs" directly relating to the transport of mineral by water to a port outside Queensland. Consequently, the court upheld that Century Mining's claimed expenses were not deductible, and the appeal was dismissed. The specific determinations regarding various cost categories emphasised the need for clarity and direct connection to freight or insurance costs for such deductions. The court's final order included hearing the parties on costs.
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