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Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Corporate Affairs Commission (SA) v Australian Central Credit Union	[1985] HCA 64; (1985) 157 CLR 201; 61 ALR 236; (1985) 59 ALJR 785; 3 ACLC 792; 10 ACLR 59	High Court of Australia	Australia - Commonwealth	3 Oct 1985	AustLII		82
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 Total Holdings (Australia) Pty Ltd	(1979) 24 ALR 401; 9 ATR 885; 43 FLR 217		Australia	circa 1979	LexisNexis AU		25
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
Ashfield Municipal Council v Joyce	[1978] AC 122		United Kingdom	circa 1978	LexisNexis / Westlaw		33
ECC Quarries Ltd v Watkis (Inspector of Taxes)	[1977] 1 WLR 1386		United Kingdom	circa 1977	LexisNexis / Westlaw		6
Heather v P-E Consulting Group Ltd	[1973] Ch 189	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		11
Commissioners of Inland Revenue v Carron Co	(1968) 45 Tax Cas 18		United Kingdom	circa 1968			16
Peate v FCT	[1966] UKPCHCA 1; (1966) 116 CLR 38	Privy Council	Australia	17 May 1966	AustLII		17
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
Foley Brothers Pty Ltd v FCT	(1965) 13 ATD 562; (1965) 9 AITR 635		Australia	circa 1965			16
Cooper (Inspector of Taxes) v Rhymney Breweries Ltd	(1965) 1 WLR 1378		United Kingdom	circa 1965	LexisNexis / Westlaw		1
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Rorke Ltd v IRC	[1960] 1 WLR 1132		United Kingdom	circa 1960	LexisNexis / Westlaw		2
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
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118
Smethurst v Davey	(1957) 37 Tax Cas 593		United Kingdom	circa 1957			2
Pyrah v Annis & Co Ltd	(1957) 1 WLR 190		United Kingdom	circa 1957	LexisNexis / Westlaw		1
Stow Bardolph Gravel Co Ltd v Poole	[1954] 1 WLR 1503		United Kingdom	circa 1954	LexisNexis / Westlaw		3
Knight v Calder Grove Estates	(1954) 35 Tax Cas 447		United Kingdom	circa 1954			5
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
Commissioner: HR Lancey Shipping Co Pty Ltd v FCT	[1951] ATD 267		Australia	circa 1951			1
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
D v Commissioner of Taxes	(1940) 6 ATD 25; [1941] St RQd 1		Australia - Queensland	circa 1941			4
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
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
Molloy v Federal Commissioner of Land Tax	[1938] HCA 29; 59 CLR 608; [1938] ALR 328; 4 ATD 570	High Court of Australia	Australia - Commonwealth	17 May 1938	AustLII		19
Golden Horse Shoe (New) Ltd v Thurgood	(1934) 1 KB 548		United Kingdom	circa 1934	LexisNexis / Westlaw		14
Hughes (Inspector of Taxes) v British Burmah Petroleum Co Ltd	(1932) 17 Tax Cas 286		United Kingdom	circa 1932			1
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928			12
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw		28
Kauri Timber Co v Commissioner of Taxes	[1913] UKLawRpAC 28; [1913] AC 771		United Kingdom	10 Jul 1913	CommonLII		22
Bonner v Basset Mines Ltd	(1912) 6 Tax Cas 146; (1912) 108 LT 764		United Kingdom	circa 1912			7
Alianza Co v Bell	[1904] UKLawRpKQB 141; 1904 2 KB 666		United Kingdom	8 Jul 1904	CommonLII		8
Southwell v Savill Brothers Ltd	[1901] UKLawRpKQB 115; (1901) 2 KB 349		United Kingdom	22 May 1901	CommonLII		10
Morant v Wheal Grenville Mining Co	(1894) 3 Tax Cas 298		United Kingdom	circa 1894			4
Coltness Iron Co v Black	(1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67		United Kingdom	circa 1881	LexisNexis / Westlaw		32
673 AC 18	673 AC 18		United Kingdom		LexisNexis / Westlaw		1
Co Ltd v Secretary for Inland Revenue	35 SATC 159		South Africa				1
1 WLR 329	1 WLR 329		United Kingdom		LexisNexis / Westlaw		4