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TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries   flag 

[1998] ATOTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s4.5
Taxation Administration Act 1953 (Cth) s3.1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 29
Re Abbott Point Bulkcoal Pty Ltd and Collector of Customs (1991) 14 AAR 384 Australia circa 1991 Legal Online / Westlaw flag 2
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
Taxation, Commissioner of (Cth) v Hamersley Iron Pty Ltd (1981) 59 FLR 415; (1981) 37 ALR 595; 12 ATR 429 Australia circa 1981 Legal Online / Westlaw flag 33
Philip Morris Ltd v Commissioner of Taxation (Cth) (1979) 38 FLR 383; (1979) 10 ATR 44 Australia circa 1979 Legal Online / Westlaw flag 20
(1978) 8 Atr 452 (1978) 8 ATR 452 Australia circa 1978 Legal Online / Westlaw flag 33
Lister Blackstone Pty Ltd v FCT [1976] HCA 46; (1976) 134 CLR 457; 10 ALR 535; (1976) 6 ATR 499; 51 ALJR 94 High Court of Australia Australia - Commonwealth 9 Sep 1976 AustLII flag 13
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
Stow Bardolph Gravel Co Ltd v Poole (HM Inspector of Taxes) (1954) 35 Tax Cas 459 United Kingdom circa 1954 flag 8
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
2 CTBR (NS) Case 36 2 CTBR (NS) Case 36 Australia circa 1954 flag 2
2 CTBR (NS) 186 2 CTBR (NS) 186 Australia circa 1954 flag 2

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