J & J Wallace (Permits) Pty Ltd and Great Barrier Reef Marine Park Authority

The Administrative Appeals Tribunal reviewed a decision concerning the imposition of an Environmental Management Charge (EMC) on J & J Wallace (Permits) Pty Ltd, the operator of "Big Cat Green Island Reef Cruises." The dispute centred on whether passengers on the Applicant's vessels, travelling to Green Island, qualified as "transfer passengers" exempt from the EMC, or if they were engaged in a "tourist program" for which the charge was applicable. The Respondent, the Great Barrier Reef Marine Park Authority, contended that the services provided by the Applicant constituted a tourist program.

The Tribunal was required to determine the legal characterisation of the Applicant's services. Specifically, the court had to consider whether the provision of incidental services, such as food, bar service, toilet facilities, interpretive information, and seating areas on board the vessels, rendered the passengers participants in a tourist program rather than mere transfer passengers. This involved interpreting the definition of a "tourist program" under section 3A of the relevant Act and its application to the Applicant's business operations.

The Tribunal reasoned that the definition of a tourist program, as an activity comprising a single act or a series of acts, meant that the separation of services like transport, food, and toilet facilities was not a valid approach. These services were considered part of a single, integrated tourist program. The court found that the Applicant's operations, which included transport to Green Island and the provision of various amenities and activities during the journey and at the island, constituted a tourist program. Consequently, passengers engaging in these activities were not considered solely "transfer passengers" and were therefore subject to the EMC. The decision under review was set aside and remitted to the Respondent for reconsideration.