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BP Australia Ltd v FCT     93

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
Commissioner of Taxation v Healius Ltd	[2020] FCAFC 173; (2020) 281 FCR 57	Federal Court of Australia	Australia - Commonwealth	9 Oct 2020	AustLII		5
Healius Ltd v Commissioner of Taxation	[2019] FCA 2011	Federal Court of Australia	Australia - Commonwealth	29 Nov 2019	AustLII		3
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR TR2019/4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/4 - Income tax: capital allowances: expenditure incurred by an entity that collects, processes and provides multi-client seismic data	[2019] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII		1
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
SPI Powernet Pty Ltd v Commissioner of Taxation	[2014] FCAFC 36; (2014) 220 FCR 355; (2014) 98 ATR 263	Federal Court of Australia	Australia - Commonwealth	7 Apr 2014	AustLII		1
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII		14
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII		4
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII		11
Inglewood and Districts Community Enterprises Ltd and Commissioner of Taxation	[2011] AATA 607	Administrative Appeals Tribunal	Australia	31 Aug 2011	AustLII
Mallowdale Enterprises Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-6703	[2011] NZHC 4; (2011) 25 NZTC 20-024	High Court of New Zealand	New Zealand	28 Jan 2011	NZLII
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
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
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR PR2008/57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
PR 2008/57 - Income tax: tax consequences of investing in the Retirement Booster - Prospectus 1	[2008] ATOPR 57	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2008	AustLII
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
FCT v Citylink Melbourne Ltd	[2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282	High Court of Australia	Australia - Commonwealth	20 Jul 2006	AustLII		75
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Transurban City Link Ltd v Commissioner of Taxation	[2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750	Federal Court of Australia	Australia - Commonwealth	2 Feb 2004	AustLII		5
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
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
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
NMRSB Ltd v Commissioner of Taxation	[1998] FCA 146	Federal Court of Australia	Australia - Commonwealth	4 Mar 1998	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII		3
Spiros Stamoulis v Deputy Commissioner of Taxation	[1997] FCA 1133	Federal Court of Australia	Australia - Commonwealth	29 Oct 1997	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII
Cape Flattery Silica Mines Pty Ltd v Commissioner of Taxation	[1997] FCA 706	Federal Court of Australia	Australia - Commonwealth	28 Jul 1997	AustLII
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
QT95/66-67 and Commissioner of Taxation	[1996] AATA 667; 33 ATR 1028	Administrative Appeals Tribunal	Australia	7 Jun 1996	AustLII
Labrilda Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1350	Federal Court of Australia	Australia - Commonwealth	26 Mar 1996	AustLII
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
QT94/64 and Commissioner of Taxation	[1995] AATA 109	Administrative Appeals Tribunal	Australia	24 Apr 1995	AustLII
[1994] HKCFI 261 (30 September 1994)	[1994] HKCFI 261	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII
Wharf Properties Ltd v Commissioner of Inland Revenue	[1994] HKCFI 362; [1995] 1 HKLR 347	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII		3
NT93/163 and Commissioner of Taxation	[1994] AATA 129	Administrative Appeals Tribunal	Australia	9 May 1994	AustLII
Re Taxation Appeals	[1993] AATA 370; 27 ATR 1174	Administrative Appeals Tribunal	Australia	17 Dec 1993	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII		11
NT90/248 and Commissioner of Taxation	[1991] AATA 688; 22 ATR 3425	Administrative Appeals Tribunal	Australia	29 Aug 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd	[1991] FCA 349	Federal Court of Australia	Australia - Commonwealth	6 Aug 1991	AustLII
Re Taxation Appeals	[1991] AATA 131; 22 ATR 3218	Administrative Appeals Tribunal	Australia	22 May 1991	AustLII
Re Commissioner of Taxation v Gkn Kwikform Services Pty Ltd	[1991] FCA 144	Federal Court of Australia	Australia - Commonwealth	17 Apr 1991	AustLII
Commissioner of Taxation v Osborne	[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888	Federal Court of Australia	Australia - Commonwealth	18 Sep 1990	AustLII		49
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		5
WT88/25 and Commissioner of Taxation	[1990] AATA 484; 21 ATR 3434	Administrative Appeals Tribunal	Australia	29 May 1990	AustLII
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		3
Re Taxation Appeals	[1989] AATA 158	Administrative Appeals Tribunal	Australia	30 Jun 1989	AustLII
QT88/315 and Commissioner of Taxation	[1989] AATA 473; 20 ATR 3892	Administrative Appeals Tribunal	Australia	30 Jun 1989	AustLII
National Mutual Holdings Pty Ltd v The Sentry Corporation	[1988] FCA 396	Federal Court of Australia	Australia - Commonwealth	14 Nov 1988	AustLII		1
Re Taxation Appeals	[1988] AATA 293	Administrative Appeals Tribunal	Australia	30 Sep 1988	AustLII
TT87/247-257 and Commissioner of Taxation	[1988] AATA 290; 19 ATR 3940	Administrative Appeals Tribunal	Australia	27 Sep 1988	AustLII
Re Wen Lin Yeung and Tai Fong Yeung v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 73	Federal Court of Australia	Australia - Commonwealth	17 Mar 1988	AustLII
AT87/74 and Commissioner of Taxation	[1988] AATA 84; 19 ATR 3367	Administrative Appeals Tribunal	Australia	11 Mar 1988	AustLII
WT85/1056 and Commissioner of Taxation	[1988] AATA 52; 19 ATR 3246	Administrative Appeals Tribunal	Australia	8 Feb 1988	AustLII
NT86/8001; NT86/7999 and Commissioner of Taxation	[1987] AATA 416; 18 ATR 4041	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
Re Taxation Appeals	[1987] AATA 322	Administrative Appeals Tribunal	Australia	9 Sep 1987	AustLII
NT86/4160 and Commissioner of Taxation	[1987] AATA 26; (1987) 18 ATR 3194	Administrative Appeals Tribunal	Australia	3 Feb 1987	AustLII		2
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	[1985] PGLawRp 129		Papua New Guinea	14 Jun 1985	PacLII
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII		16
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
Leary v FCT	[1980] FCA 112; (1980) 32 ALR 221; (1980) 47 FLR 414; 11 ATR 145	Federal Court of Australia	Australia - Commonwealth	2 Oct 1980	AustLII		56
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
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
Buckley & Young Ltd v Commissioner of Inland Revenue	[1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271	Court of Appeal of New Zealand	New Zealand	26 Jul 1978	NZLII		89
Mercantile Credits Ltd v FCT	[1971] HCA 1; 123 CLR 476; (1971) 45 ALJR 105; 2 ATR 141; 56 ATD 234	High Court of Australia	Australia - Commonwealth	18 Jan 1971	AustLII		5
Purkess v Crittenden	[1965] HCA 35	High Court of Australia	Australia - Commonwealth	circa 1965	AustLII		3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Taxation of Native Title Payments for Indigenous Groups and Resource Proponents: Convergence, Divergence and Reform "	(2015) 39 (2) University of Western Australia Law Review 99	Murray, Ian; Wright, Stephen	Australia - Western Australia	circa 2015	AustLII
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 24	Logan, Justice John	Australia	circa 2014	AustLII
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA)	[2014] FedJSchol 20	Logan, Justice John	Australia	circa 2014	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"Yearning for Earnout Certainty"	[2008] UNSWLRS 18	Evans, Chris	Australia	circa 2008	AustLII
"Legal Autopoiesis and The Capital/Revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"Rehabilitation Expenditures - Does the Law Need Cleaning Up?"	(1999) 2 (6) Journal of Australian Taxation 401	Birch, Charles	Australia	circa 1999	AustLII
"Common Sense and Law"	(1971-1972) 8 Melbourne University Law Review 587	Maher, F K H	Australia	circa 1972	AustLII		1