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TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities

[1999] ATOTR TR1999/2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
1936 Act (Cth)	s1, s8, s18, s95, s330, s390, s423, s435, s450
1997 Act (Cth)	s3.10, s10.5, s12.5, s43.5
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (No. 4) 1988 (Cth)
Mining Act 1973 (NSW)
Mines Act 1958 (Vic)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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		18
Cooke (Inspector of Taxes) v Beach Station Caravans Ltd	[1974] 3 All ER 159; [1974] 1 WLR 1398; 49 Tax Cas 514		United Kingdom	circa 1974	LexisNexis		17
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
Moreton Central Sugar Mill Co Ltd v FCT	[1967] HCA 20; (1967) 116 CLR 151; 14 ATD 468; 41 ALJR 55; (1967) 10 AITR 420	High Court of Australia	Australia - Commonwealth	circa 1967	AustLII		22
J Lyons and Co Ltd v The Attorney General	[1944] 1 All ER 477		United Kingdom	circa 1944	LexisNexis		7
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104

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