Esso Australia Resources Ltd v Commissioner of Taxation 34

[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394

Federal Court of Australia

Australia - Commonwealth

22nd July, 1998

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII	7
Lotus Oaks	[2021] VSC 388	Supreme Court of Victoria	Australia - Victoria	14 Jul 2021	AustLII	6
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII	3
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSC 91; [2017] 1 NZLR 155; (2016) 27 NZTC 22-061	Supreme Court of New Zealand	New Zealand	27 Jul 2016	NZLII	7
GlaxoSmithKline Australia Pty Ltd v Reckitt Benckiser Healthcare (UK) Ltd	[2016] FCAFC 90; (2016) 120 IPR 406	Federal Court of Australia	Australia - Commonwealth	24 Jun 2016	AustLII	12
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
Nelson v Commissioner of Taxation	[2014] FCA 57	Federal Court of Australia	Australia - Commonwealth	11 Feb 2014	AustLII	3
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII	4
Pratt Holdings Pty Ltd v Commissioner of Taxation (Cth)	[2012] FCA 1075; (2012) 216 FCR 258; (2012) 90 ATR 279	Federal Court of Australia	Australia - Commonwealth	1 Oct 2012	AustLII	6
Re Applicant and FCT	[2009] AATA 627; (2009) 76 ATR 671; [2009] ATC 1-013	Administrative Appeals Tribunal	Australia	21 Aug 2009	AustLII	3
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII	27
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII	3
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII	1
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII	1
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Jabetin Pty Ltd v Liquor Administration Board	[2005] NSWCA 92; (2005) 63 NSWLR 602	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Apr 2005	AustLII	39
CCP Australian Airships Ltd v Primus Telecommunications Pty Ltd	[2004] VSCA 232; [2005] ATPR 42-042	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	9 Dec 2004	AustLII	46
Taxpayer Co and The Commissioner of Taxation	[2004] AATA 451; 55 ATR 1170	Administrative Appeals Tribunal	Australia	10 May 2004	AustLII	1
Aldi Stores Ltd Partnership v Frito-Lay Trading Co GmbH	[2001] FCAFC 1874; [2001] FCA 1874; (2001) 190 ALR 185; (2001) 54 IPR 344; [2002] AIPC 91-771	Federal Court of Australia	Australia - Commonwealth	21 Dec 2001	AustLII	96
Construction, Forestry, Mining and Energy Union v BHP Steel (AIS) Pty Ltd	[2001] FCA 1758	Federal Court of Australia	Australia - Commonwealth	12 Dec 2001	AustLII	34
South Sydney District Rugby League Football Club Ltd v News Ltd	[2001] FCA 862; (2001) 111 FCR 456; (2001) 181 ALR 188; [2001] ATPR 41-824	Federal Court of Australia	Australia - Commonwealth	6 Jul 2001	AustLII	25
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR TR2001/14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Minister for Immigration and Multicultural Affairs v Jia P43/2000	[2000] HCATrans 629	High Court of Australia	Australia - Commonwealth	25 Oct 2000	AustLII
Minister for Immigration and Multicultural Affairs v White P74/2000	[2000] HCATrans 630	High Court of Australia	Australia - Commonwealth	25 Oct 2000	AustLII
Re MIMA P81/2000	[2000] HCATrans 631	High Court of Australia	Australia - Commonwealth	25 Oct 2000	AustLII
Re MIMA P77/2000	[2000] HCATrans 628	High Court of Australia	Australia - Commonwealth	25 Oct 2000	AustLII
SAP Australia Pty Ltd v Sapient Australia Pty Ltd	[1999] FCA 1821; (1999) 169 ALR 1; 48 IPR 593; [2000] AIPC 37,109	Federal Court of Australia	Australia - Commonwealth	24 Dec 1999	AustLII	78
Commonwealth v Yarmirr	[1999] FCA 1668; 101 FCR 171; (1999) 168 ALR 426	Federal Court of Australia	Australia - Commonwealth	3 Dec 1999	AustLII	116

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6
Federal Court Rules (Cth)
Petroleum (Submerged Lands) Act 1967 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Steele v Commissioner of Taxation	(1997) 73 FCR 330; (1996) 154 ALR 438; (1997) 35 ATR 285	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw	15
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII	889
Biogen Inc v Medeva plc	[1996] UKHL 18; [1997] RPC 1; (1996) 38 BMLR 149; (1996) 36 IPR 438	House of Lords	United Kingdom	31 Oct 1996	BAILII	626
Rotherwood Pty Ltd v Commissioner of Taxation	(1996) 64 FCR 313; (1996) 32 ATR 276	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	20
Rennie v Commonwealth	(1995) 61 FCR 351	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw	18
S P Investments Pty Ltd v Commissioner of Taxation	(1993) 41 FCR 282; (1993) 112 ALR 443; (1993) 25 ATR 165	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	17
(1993) 93 Atc 5,030	(1993) 93 ATC 5,030		Australia	circa 1993	IntelliConnect	3
Dawson v Westpac Banking Corporation	[1991] HCA 52; (1991) 104 ALR 295; (1991) 66 ALJR 94	High Court of Australia	Australia - Commonwealth	12 Dec 1991	AustLII	46
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII	55
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII	116
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	368
Griffin Coal Mining Co Ltd v FCT	(1990) 90 ATC 4,870		Australia	circa 1990	IntelliConnect	2
Allied Mills Industries Pty Ltd v Commissioner of Taxation	[1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457	Federal Court of Australia	Australia - Commonwealth	27 Apr 1989	AustLII	52
Griffin Coal Mining Co Ltd v FCT	(1989) 89 ATC 4,745		Australia	circa 1989	IntelliConnect	1
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII	341
Commissioner of Taxation v Ampol Exploration Ltd	(1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw	26
Earl of Lonsdale v Attorney General	[1982] 1 WLR 887		United Kingdom	circa 1982	LexisNexis / Westlaw	22
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII	48
Warren v Coombes	[1979] HCA 9; (1979) 142 CLR 531; (1979) 23 ALR 405; (1979) 53 ALJR 293	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	2058
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	80
Ferguson v FCT	(1979) 26 ALR 307		Australia	circa 1979	LexisNexis AU	100
Softwood Pulp and Paper Ltd v FCT (Cth)	(1976) 76 ATC 4,439		Australia	circa 1976	IntelliConnect	3
Inland Revenue Commissioners v Rolls-Royce Ltd	[1962] 1 WLR 425		United Kingdom	circa 1962	LexisNexis / Westlaw	11
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
Paterson v Paterson	[1953] HCA 74; (1953) 89 CLR 212; [1953] ALR 1095; (1953) 8 CA 74	High Court of Australia	Australia - Commonwealth	18 Nov 1953	AustLII	223
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII	87
Borys v Canadian Pacific Railway Co	[1953] AC 217; (1953) 1 All ER 451		United Kingdom	circa 1953	LexisNexis / Westlaw	35
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
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
144 ALR 478-479	144 ALR 478-479		Australia	circa 1953	LexisNexis AU	1

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