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TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Commissioner of Taxation v Firth	(2002) 50 ATR 1; [2002] FCA 413; 192 ALR 542; (2002) 120 FCR 450		Australia	circa 2002	Legal Online / Westlaw		18
FCT v Firth	(2002) 120 FCR 450	Federal Court of Australia	Australia	circa 2002	Legal Online / Westlaw		38
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
WD & HO Wills (Australia) Pty Ltd v FCT	(1996) 65 FCR 298; (1996) 32 ATR 168; 96 ATC 4,223	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		18
Associated Minerals Consolidated Ltd v Commissioner of Taxation	(1994) 53 FCR 115; (1994) 124 ALR 254; (1994) 29 ATR 147	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		10
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Putnin v Commissioner of Taxation	[1991] FCA 12; (1991) 27 FCR 508; (1991) 98 ALR 13; (1991) 21 ATR 1245; [1991] AIPC 37,415; 20 IPR 347	Federal Court of Australia	Australia - Commonwealth	5 Feb 1991	AustLII		27
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
FCT v Isherwood & Dreyfus Pty Ltd	(1979) 46 FLR 1; (1979) 9 ATR 473		Australia	circa 1979	Legal Online / Westlaw		13
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
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
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
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		111
Robert G Nall Ltd v FCT	(1936) 57 CLR 695; (1936) 4 ATD 335		Australia - Commonwealth	circa 1936	Legal Online / Westlaw		36
712-713 Atd 338	712-713 ATD 338		Australia	circa 1952			4
498-499 Atd 412-413	498-499 ATD 412-413		Australia	circa 1952			8
56-57 Atd 435	56-57 ATD 435		Australia	circa 1952			4
713 Atd 343	713 ATD 343		Australia	circa 1952			4
712 Atd 342	712 ATD 342		Australia	circa 1952			4
648 Atd 196	648 ATD 196		Australia	circa 1952			4
313 Atd 377	313 ATD 377		Australia	circa 1952			4
60 Atd 437	60 ATD 437		Australia				4
7 Atd 190	7 ATD 190		Australia				6