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FCT v Broken Hill Pty Co Ltd     84

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sun Engineering (Qld) Pty Ltd v Ravenswood Gold Pty Ltd	[2024] QSC 68	Supreme Court of Queensland	Australia - Queensland	3 May 2024	AustLII
Harvey v Minister for Primary Industry and Resources	[2024] HCA 1; (2024) 98 ALJR 168	High Court of Australia	Australia - Commonwealth	7 Feb 2024	AustLII		7
Harvey v Minister for Primary Industry and Resources	[2022] FCAFC 66	Federal Court of Australia	Australia - Commonwealth	29 Apr 2022	AustLII
Australian Conservation Foundation Incorporated v Minister for the Environment	[2021] FCA 550	Federal Court of Australia	Australia - Commonwealth	25 May 2021	AustLII
Shell Energy Holdings Australia Ltd v Commissioner of Taxation	[2021] FCA 496	Federal Court of Australia	Australia - Commonwealth	12 May 2021	AustLII		3
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
Benhaus Mining (Proprietary) Ltd v Commissioner for the South African Revenue Service (165/2018)	[2019] ZASCA 17; 2020 3 SA 325	Supreme Court of Appeal of South Africa	South Africa	22 Mar 2019	SAFLII		2
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII		4
HM Hire Pty Ltd v National Plant and Equipment Pty Ltd	[2012] QSC 4	Supreme Court of Queensland	Australia - Queensland	31 Jan 2012	AustLII		4
Cooperative Bulk Handling Ltd v FCT	[2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183	Federal Court of Australia	Australia - Commonwealth	25 May 2010	AustLII		17
Re Port of Portland Pty Ltd and FCT	[2008] AATA 1162; [2008] ATC 10-071; 73 ATR 990	Administrative Appeals Tribunal	Australia	23 Dec 2008	AustLII
Westgate Battery Co Pty Ltd v GCA Pty Ltd (Retail Tenancies)	[2005] VCAT 1647	Victorian Civil and Administrative Tribunal	Australia - Victoria	12 Aug 2005	AustLII		1
Direct Factory Outlets Pty Ltd v Westfield Management Ltd (No 2)	[2005] FCA 34; 144 FCR 23	Federal Court of Australia	Australia - Commonwealth	3 Feb 2005	AustLII		4
Westfield Management Ltd v Brisbane Airport Corporation Ltd	[2005] FCA 32	Federal Court of Australia	Australia - Commonwealth	3 Feb 2005	AustLII		4
Chief Executive Officer of Customs v Adelaide Brighton Cement Ltd	[2004] FCAFC 183; (2004) 139 FCR 147; 207 ALR 687; (2004) 56 ATR 267; 79 ALD 27	Federal Court of Australia	Australia - Commonwealth	7 Jul 2004	AustLII		10
Anchor International Ltd v Inland Revenue	[2003] UKSC SPC00354	United Kingdom Supreme Court	United Kingdom	16 Jan 2003	BAILII		2
Tara Mines Ltd v Inspector of Taxes	[2002] IESC 67; [2002] 3 IR 438	Supreme Court of Ireland	Republic of Ireland	10 Oct 2002	BAILII
Re Adelaide Brighton Cement Ltd and Chief Executive Officer of Customs	[2002] AATA 688; 71 ALD 128; 50 ATR 1123	Administrative Appeals Tribunal	Australia	14 Aug 2002	AustLII		2
Western Australia v Ward	[2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446	High Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		614
Elcham v Commissioner of Police	[2001] NSWSC 614; (2001) 53 NSWLR 7; 125 A Crim R 162	Supreme Court of New South Wales	Australia - New South Wales	27 Jul 2001	AustLII		17
David Mitchell v CEO of Customs	[2001] FCA 294; (2001) 107 FCR 252; 46 ATR 433	Federal Court of Australia	Australia - Commonwealth	23 Mar 2001	AustLII		4
Goliath Portland Cement Co Ltd v Chief Executive Officer of Customs	[2000] FCA 1164; (2000) 101 FCR 11; 31 AAR 431; 45 ATR 96	Federal Court of Australia	Australia - Commonwealth	22 Aug 2000	AustLII		10
Commissioner for South African Revenue Services v Foodcorp Ltd (134/98)	[2000] ZASCA 179	Supreme Court of Appeal of South Africa	South Africa	31 May 2000	SAFLII
Chief Executive Officer of Customs v David Mitchell Ltd	[1999] FCA 1611; (1999) 43 ATR 191	Federal Court of Australia	Australia - Commonwealth	19 Nov 1999	AustLII		5
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
IGY Manufacturing Pty Ltd v Commissioner of Taxation	[1999] FCA 1157	Federal Court of Australia	Australia - Commonwealth	25 Aug 1999	AustLII
Murray Irrigation Ltd v Commissioner of Taxation	[1999] FCA 526	Federal Court of Australia	Australia - Commonwealth	30 Apr 1999	AustLII
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth)	[1999] FCA 326; (1999) 41 ATR 471	Federal Court of Australia	Australia - Commonwealth	29 Mar 1999	AustLII		1
Chief Executive Officer of Customs Tabcorp Holdings Ltd v Bowen	[1997] AATA 462	Administrative Appeals Tribunal	Australia	7 Nov 1997	AustLII		1
Mcdermott Industries (Aust) Pty Ltd and Chief Executive Officer of Customs Wmc Resources Ltd (As Agent of East Spar Alliance) and Chief Executive Officer of Customs	[1997] AATA 236	Administrative Appeals Tribunal	Australia	7 Jul 1997	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 62; (1997) 35 ATR 1022	Administrative Appeals Tribunal	Australia	3 Mar 1997	AustLII		5
Dyno Wesfarmers Ltd and Chief Executive Officer of Customs	[1996] AATA 828	Administrative Appeals Tribunal	Australia	23 Sep 1996	AustLII
Regional Director of Customs (Wa) v Dampier Salt (Operations) Pty Ltd	[1996] FCA 1543	Federal Court of Australia	Australia - Commonwealth	12 Jun 1996	AustLII
Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd	[1996] FCA 452; (1996) 67 FCR 108; (1996) 23 AAR 252	Federal Court of Australia	Australia - Commonwealth	12 Jun 1996	AustLII		24
WT95/2-3 and Commissioner of Taxation	[1995] AATA 219	Administrative Appeals Tribunal	Australia	9 Aug 1995	AustLII
Gonzo Holdings v McKie	[1995] QCA 304	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	14 Jul 1995	AustLII		1
Collector of Customs v BHP Australia Coal Ltd	[1994] FCA 1491; (1994) 53 FCR 499	Federal Court of Australia	Australia - Commonwealth	18 Nov 1994	AustLII		13
Twigg Plant Hire Pty Ltd and Collector of Customs	[1994] AATA 46	Administrative Appeals Tribunal	Australia	2 Mar 1994	AustLII
Water Administration Ministerial Corporation and Collector of Customs	[1994] AATA 17	Administrative Appeals Tribunal	Australia	25 Jan 1994	AustLII
Bhp Australia Coal Ltd and Collector of Customs	[1994] AATA 11; 32 ALD 773	Administrative Appeals Tribunal	Australia	21 Jan 1994	AustLII
Nabalco Pty Ltd and Collector of Customs	[1993] AATA 379; (1993) 32 ALD 771	Administrative Appeals Tribunal	Australia	22 Dec 1993	AustLII		1
Gascoyne Trading Pty Ltd and Chief Executive Officer of Customs	[1993] AATA 744	Administrative Appeals Tribunal	Australia	17 Dec 1993	AustLII
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs	[1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829	Federal Court of Australia	Australia - Commonwealth	23 Apr 1993	AustLII		45
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII		32
Abbott Point Bulk Coal Pty Ltd v Collector of Customs	[1992] FCA 181; (1992) 35 FCR 371; (1992) 15 AAR 365	Federal Court of Australia	Australia - Commonwealth	1 May 1992	AustLII		46
It 2642 - Income Tax: Mining Exploration and Prospecting Expenditure	[1991] ATOITR IT2642	Australian Taxation Office	Australia - Commonwealth	27 Jun 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Mount Isa Mines Ltd	[1991] FCA 53	Federal Court of Australia	Australia - Commonwealth	28 Feb 1991	AustLII
Re Robe River Mining Co Pty Ltd v Commissioner of Taxation	[1990] FCA 447; (1990) 21 ATR 1068	Federal Court of Australia	Australia - Commonwealth	15 Nov 1990	AustLII		6
Re Blair Athol Coal Project and Collector of Customs	[1990] AATA 74	Administrative Appeals Tribunal	Australia	4 Apr 1990	AustLII
Commissioner of Inland Revenue v Waitaki International Ltd CA188/88	[1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090	Court of Appeal of New Zealand	New Zealand	2 Apr 1990	NZLII		3
Re Mount Isa Mines Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 85	Federal Court of Australia	Australia - Commonwealth	27 Mar 1990	AustLII
Collector of Customs (Tas) v Davis	[1989] FCA 308; (1989) 23 FCR 378; (1989) 10 AAR 439	Federal Court of Australia	Australia - Commonwealth	10 Aug 1989	AustLII		21
Re North Australian Cement Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 304; (1989) 20 ATR 1058	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Queensland Bulk Handling Pty Ltd and Collector of Customs (Queensland)	[1989] AATA 132	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII
Re Robe River Mining Co Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 303	Federal Court of Australia	Australia - Commonwealth	26 Aug 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Reynolds Australia Alumina Ltd; the Shell Co of Australia Ltd; BHP Minerals Ltd; Kobe Alumina Associates (Australia) Pty Ltd and Worsley Alumina Pty Ltd	[1987] FCA 427	Federal Court of Australia	Australia - Commonwealth	26 Nov 1987	AustLII
AT86/454; AT86/601-602 and Commissioner of Taxation	[1987] AATA 373; 18 ATR 3955	Administrative Appeals Tribunal	Australia	19 Oct 1987	AustLII
It 2415 - Income Tax : Associations Promoting Development of Australian Resources	[1987] ATOITR IT2415	Australian Taxation Office	Australia - Commonwealth	25 Jun 1987	AustLII
Re Reynolds Australia Alumina Ltd; the Shell Co of Australia Ltd; BHP Minerals Ltd; Kobe Alumina Associates (Australia) Pty Ltd and Worsley Alumina Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 106	Federal Court of Australia	Australia - Commonwealth	31 Mar 1987	AustLII
ST 2326 - Sales Tax : Mining Operations	[1987] ATOSTR ST2326	Australian Taxation Office	Australia - Commonwealth	12 Mar 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Northwest Iron Co Ltd	[1986] FCA 93	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII
Re Mt Newman Mining Co Pty Ltd; Amax Iron Ore Corporation; Pilbara Iron Ltd; Seltrust Mining Corporation Pty Ltd and Mitsui-C Iron Pty Ltd and Collector of Customs	[1985] AATA 346	Administrative Appeals Tribunal	Australia	9 Dec 1985	AustLII
Re Central Norseman Gold Corporation Ltd and Collector of Customs, Western Australia	[1985] AATA 228	Administrative Appeals Tribunal	Australia	23 Aug 1985	AustLII
Australian National Railways Commission v Collector of Customs, SA	[1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367	Federal Court of Australia	Australia - Commonwealth	23 Aug 1985	AustLII		100
Collector of Customs v Cliffs Robe River Iron Associates	[1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269	Federal Court of Australia	Australia - Commonwealth	28 Mar 1985	AustLII		87
Re Cliffs Robe River Iron Associates and Collector of Customs	[1984] AATA 484	Administrative Appeals Tribunal	Australia	2 Nov 1984	AustLII
FCT v BHP Minerals Ltd	[1983] FCA 142; 68 FLR 132; (1983) 51 ALR 166; 14 ATR 389	Federal Court of Australia	Australia - Commonwealth	14 Jul 1983	AustLII		18
IT 31 - Investment allowance - structural improvements - plant structures	[1981] ATOITR IT31	Australian Taxation Office	Australia - Commonwealth	30 Apr 1981	AustLII
Royal Automobile Club of Victoria v FCT	[1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567		Australia - Victoria	29 Mar 1974	AustLII		10
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII		91
It 145 - Depreciation - the Meaning of Plant - Mobile Sheds and Caravans in Tourist Park	[1970] ATOITR IT145	Australian Taxation Office	Australia - Commonwealth	27 Feb 1970	AustLII
Jacobson (decd), Re	[1970] VicRp 23; [1970] VR 180		Australia - Victoria	5 Sep 1969	AustLII		4
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Table of Cases"	[1994] AUMPLawAYbk 1	Editors	Australia	circa 1994	AustLII
"Disposal of Mining and Petroleum Interests and Current Revenues Considerations"	[1988] AUMPLawAYbk 21	Myers, AJ	Australia	circa 1988	AustLII
"Table of Cases"	[1988] AUMPLawAYbk 1	Editors	Australia	circa 1988	AustLII
"Comments"	[1985] AUMPLawAYbk 11	Snowsill, KJ	Australia	circa 1985	AustLII
"Comments"	[1985] AUMPLawAYbk 10	Phillips, I	Australia	circa 1985	AustLII
"Comments"	[1984] AUMPLawAYbk 19	Spargo, SC	Australia	circa 1984	AustLII
"Table of Cases"	[1984] AUMPLawAYbk 1	Editors	Australia	circa 1984	AustLII
"Comments"	[1977] AUMPLawAYbk 9	Forsyth, NHM; Spry, ICF	Australia	circa 1977	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Waratah Gypsum Pty Ltd v FCT	[1965] HCA 9; (1965) 112 CLR 152; [1966] ALR 19; 13 ATD 482; 38 ALJR 430	High Court of Australia	Australia - Commonwealth	5 Mar 1965	AustLII		18
Jarrold v John Good & Sons Ltd	(1963) 1 WLR 214		United Kingdom	circa 1963	LexisNexis / Westlaw		16
BP Refinery (Kwinana) Ltd v FCT	[1961] ALR 52; (1960) 12 ATD 204		Australia	circa 1961	LexisNexis AU		11
Mount Isa Mines Ltd v Commissioner of Taxation (Cth)	(1959) 33 ALJR 98; 11 ATD 570		Australia	circa 1959			2
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
NSW Associated Blue-Metal Quarries Ltd v FCT	[1955] HCA 23	High Court of Australia	Australia - Commonwealth	circa 1955	AustLII		4
Mount Isa Mines Ltd v FCT	[1954] HCA 53; (1954) 92 CLR 483; (1955) 10 ATD 423; [1955] ALR (CN) 1075	High Court of Australia	Australia - Commonwealth	22 Oct 1954	AustLII		13
Parker v FCT	[1953] HCA 80; (1953) 90 CLR 489; [1954] ALR 26; (1953) 10 ATD 287	High Court of Australia	Australia - Commonwealth	1 Dec 1953	AustLII		25
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
J Lyons & Co Ltd v Attorney-General	[1944] Ch 281; [1944] 1 All ER 447	Court of Chancery	United Kingdom	circa 1944	LexisNexis / Westlaw		20
R v Drake-Brockman; Ex parte National Oil Pty Ltd	[1943] HCA 35; (1943) 68 CLR 51; [1943] ALR 394	High Court of Australia	Australia - Commonwealth	5 Nov 1943	AustLII		56
FCT v Henderson	[1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440	High Court of Australia	Australia - Commonwealth	4 Jun 1943	AustLII		48
FCT v Henderson	[1943] HCA 46	High Court of Australia	Australia - Commonwealth	circa 1943	AustLII		4
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII		150
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
Ferguson v Inland Revenue Commissioners	[1917] 1 KB 193		United Kingdom	circa 1917	LexisNexis / Westlaw		2
Ferguson v Inland Revenue Commissioners	(1916) 2 KB 553		United Kingdom	circa 1916	LexisNexis / Westlaw		1
Commissioners of Inland Revenue v Duke of Devonshire	[1913] UKLawRpKQB 234; (1914) 2 KB 627		United Kingdom	19 Dec 1913	CommonLII		1
Douglas v Baynes	[1908] UKLawRpAC 58; [1908] AC 477; 78 LJPC 13		United Kingdom	27 Jul 1908	CommonLII		18
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104