LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure   flag 

[2017] ATOTR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s8, s330
Income Tax Assessment Act 1997 (Cth) s2.15, s20.5, s35.5
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) s1, s8, s40
Taxation Administration Act 1953 (Cth) s1, s8
Mining Act 1906 (NSW)
Mining Act 1978 (WA) s40, s155A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 7
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
Mitsui & Co (Australia) Ltd v FCT [2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341 Federal Court of Australia Australia - Commonwealth 14 Aug 2012 AustLII flag 16
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5; (2012) 200 FCR 100 Federal Court of Australia Australia - Commonwealth 20 Feb 2012 AustLII flag 9
(2012) 87 Atr 124 (2012) 87 ATR 124 Australia circa 2012 Legal Online / Westlaw flag 2
Commissioner of Taxation v Bargwanna [2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107 Federal Court of Australia Australia - Commonwealth 12 Jun 2009 AustLII flag 15
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 flag 52
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
Esso Australia Resources Ltd v FCT (1997) 144 ALR 458; (1997) 36 ATR 65 Australia circa 1997 LexisNexis AU flag 9
QCT Resources Ltd v FCT (1997) 36 ATR 184 Australia circa 1997 Legal Online / Westlaw flag 3
Totalizator Agency Board v Commissioner of Taxation (1996) 69 FCR 311; (1996) 139 ALR 644; (1996) 33 ATR 413 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 18
AAT Case 9871 (1994) 29 ATR 1208 Australia circa 1994 Legal Online / Westlaw flag 3
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
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 flag 55
Commissioner of Taxation v Mount Isa Mines Ltd (1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 18
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 flag 5
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 flag 368
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation [1989] FCA 292; (1989) 20 ATR 1038 Federal Court of Australia Australia - Commonwealth 4 Aug 1989 AustLII flag 3
Robe River Mining Co Pty Ltd v Commissioner of Taxation (1989) 21 FCR 1; (1989) 88 ALR 50; (1989) 20 ATR 768 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 22
Commissioner of Taxation v Reynolds Australia Alumina Ltd (1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 37
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 flag 26
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 flag 240
[1980] Fca 150 [1980] FCA 150 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 23
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
Utah Development Co v Commissioner of Taxation (Cth) (1975) 5 ALR 474; (1975) 5 ATR 334 Australia circa 1975 LexisNexis AU flag 9
Wade v New South Wales Rutile Mining Co Pty Ltd [1969] HCA 28; (1969) 121 CLR 177; [1969] ALR 577; 43 ALJR 247 High Court of Australia Australia - Commonwealth 19 Jun 1969 AustLII flag 149
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
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 flag 144
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 flag 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 flag 25
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 flag 87
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 flag 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 flag 305
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 flag 398
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
454 Hca 68 454 HCA 68 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 2
59 Hca 15 59 HCA 15 High Court of Australia Australia - Commonwealth AustLII flag 2
57 Hca 15 57 HCA 15 High Court of Australia Australia - Commonwealth AustLII flag 4
56 Hca 15 56 HCA 15 High Court of Australia Australia - Commonwealth AustLII flag 4
28 Atc 20-107 28 ATC 20-107 Australia circa 1936 IntelliConnect flag 2
7 Atr 175 7 ATR 175 Australia circa 1936 Legal Online / Westlaw flag 2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback