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"Practical Issues for Resource Companies under the Income Tax Assessment Act"   flag 

[1985] AUMPLawAYbk 9
Green, PC
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s6, s25A, s82
Taxation Administration Act 1953 (Cth) s8K, s8N, s8Y
Taxation Laws Amendment Act 1984 (Cth)
Stamp Duties Act (SA)
Petroleum Act, 1967 (WA)
Petroleum (Submerged Lands) Act, 1967 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Tully Co-operative Sugar Milling Association Ltd 14 ATR 495 Australia 25 Jul 1983 AustLII flag 9
Ventures: Breakdowns and Repairs Rights Upon Default' [1983] Australian Mining & Petroleum Law Yearbook 209 Australian Mining & Petroleum Law Yearbook Australia circa 1983 Informit flag 3
(1983) 57 Aljr 513 (1983) 57 ALJR 513 Australia circa 1983 flag 2
"The Role of the Operator under a Joint Venture Agreement" (1982) 4 (2) Australian Mining & Petroleum Law Journal 256 Australian Mining & Petroleum Law Journal Australia circa 1982 HeinOnline / Informit flag 2
"Joint Venture Agreements" (1982) 4 Australian Mining & Petroleum Law Journal 101 Australian Mining & Petroleum Law Journal Australia circa 1982 HeinOnline / Informit flag 7
"Joint Venture Agreements - Examination of the Basic Legal Concepts" (1981) 3 Australian Mining & Petroleum Law Journal 1 Australian Mining & Petroleum Law Journal Australia circa 1981 HeinOnline / Informit flag 15
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
Inland Revenue Commissioners v Littlewoods Mail Order Stores Ltd (1962) 2 All ER 279 United Kingdom circa 1962 LexisNexis flag 13
Powers v Maher [1959] HCA 52; (1959) 103 CLR 478 High Court of Australia Australia - Commonwealth 2 Oct 1959 AustLII flag 41
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 179
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
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 flag 48
New Zealand Flax Investments Ltd v FCT [1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366 High Court of Australia Australia - Commonwealth 22 Nov 1938 AustLII flag 148
Commissioner of Taxes (Qld) v Camphin [1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147 High Court of Australia Australia - Commonwealth 25 Jun 1937 AustLII flag 74
Commissioner of Stamp Duties (Qld) v Donaldson [1927] HCA 30; (1927) 39 CLR 539 High Court of Australia Australia - Commonwealth 15 Aug 1927 AustLII flag 15
Jones v Skinner (1835) 5 LJCh 87 Court of Chancery United Kingdom circa 1835 flag 58
Broken Hill Pty Co Ltd v FCT 10 AITR 481 Australia circa 1939 flag 3

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