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TR 2018/1 - Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project

[2018] ATOTR TR2018/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Petroleum Resource Rent Tax Assessment Amendment Bill 2006 (Cth)
Petroleum Resource Rent Tax Assessment Amendment Bill 2011 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1987 (Cth)
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)	s38, s39, s46
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		9
Woodside Energy Ltd v FCT (No 2)	[2007] FCA 1961; (2007) 69 ATR 465	Federal Court of Australia	Australia - Commonwealth	10 Dec 2007	AustLII		19
Marbren Pty Ltd v Commissioner of Taxation	(1984) 75 FLR 439; (1984) 15 ATR 1145		Australia	circa 1984	Legal Online / Westlaw		6
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
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		212
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		148

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