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BP Australia Ltd v FCT     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/2 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2023] ATOTR TR2023/2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2019/D6 - Income tax: application of paragraph 8-1(2)(a) of the Income Tax Assessment Act 1997 to labour costs related to the construction or creation of capital assets	[2019] ATODTR TR2019/D6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII		3
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/3 - Income tax and capital gains: application of subsections 160M(6) and 160M(7) to restrictive covenants and trade ties	[1995] ATOTR TR95/3	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd	[1991] FCA 144	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII		5
TT87/247-257 and Commissioner of Taxation	[1988] AATA 290; 19 ATR 3940	Administrative Appeals Tribunal	Australia	27 Sep 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd	[1986] FCA 414	Federal Court of Australia	Australia - Commonwealth	27 Nov 1986	AustLII
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Poole and Dight v FCT	[1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715	High Court of Australia	Australia - Commonwealth	5 Aug 1970	AustLII		19
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
has changed	[1961] HCA 24	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		1
Ralli Estates Ltd v Commissioner of Income Tax	(1961) 1 WLR 329		United Kingdom	circa 1961	LexisNexis / Westlaw		6
Inland Revenue Commissioners v Rolls Royce Ltd	(1961) 2 All ER 469		United Kingdom	circa 1961	LexisNexis		1
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
Bolam v Regent Oil Co Ltd	(1956) 37 Tax Cas 56		United Kingdom	circa 1956			6
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		56
Rustproof Metal Window Co Ltd v I R Commrs	[1947] 2 All ER 454		United Kingdom	circa 1947	LexisNexis		3
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
United Steel Companies Ltd v Cullington (No 1)	(1939) 23 Tax Cas 71		United Kingdom	circa 1939			4
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Sun Newspapers Ltd and Associated Newspapers Ltd v FCT	[1938] HCA 72	High Court of Australia	Australia - Commonwealth	circa 1938	AustLII		11
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		85
Boyce (HM Inspector of Taxes) v Whitwick Colliery Co Ltd	[1934] All ER 706; (1934) 18 Tax Cas 655; 151 LT 464		United Kingdom	circa 1934	LexisNexis		8
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw		29
Usher's Wiltshire Brewery Ltd v Bruce	[1914] UKHL TC_6_399; [1915] AC 433	House of Lords	United Kingdom	4 Dec 1914	BAILII		58