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BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
News Australia Holdings Pty Ltd v Commissioner of Taxation	[2017] FCA 645; (2017) 105 ATR 874	Federal Court of Australia	Australia - Commonwealth	8 Jun 2017	AustLII		6
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR TR2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TR 2014/1 - Income tax: commercial software licencing and hosted agreements: derivation of income from agreements for the right to use proprietary software and the provision of related services	[2014] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2011] FCA 360; (2011) 194 FCR 32; (2011) 279 ALR 519; (2011) 83 ATR 47	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		12
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Tagget v Commissioner of Taxation	[2010] FCA 25; [2010] ATC 20-162	Federal Court of Australia	Australia - Commonwealth	2 Feb 2010	AustLII		3
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
TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers	[2009] ATOTR TR2009/5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/5 - Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers	[2009] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Woodside Energy Ltd v Commissioner of Taxation	[2006] FCA 1303; (2006) 155 FCR 357; 233 ALR 710; (2006) 64 ATR 379	Federal Court of Australia	Australia - Commonwealth	4 Oct 2006	AustLII		21
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
ACP Publishing Pty Ltd v Commissioner of Taxation	[2005] FCAFC 57; (2005) 142 FCR 533; 219 ALR 307; 59 ATR 98	Federal Court of Australia	Australia - Commonwealth	13 Apr 2005	AustLII		14
TR 2005/10 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency	[2005] ATOTR TR2005/10	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/10 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency	[2005] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
TR 2005/10 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency	[2005] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/10 - Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency	[2005] ATOTR TR2005/10	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCA 762; 50 ATR 210	Federal Court of Australia	Australia - Commonwealth	14 Jun 2002	AustLII		1
BHP Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation	[2002] FCA 189; 118 FCR 457; 49 ATR 145	Federal Court of Australia	Australia - Commonwealth	5 Mar 2002	AustLII		5
Roxborough v Rothmans of Pall Mall Australia Ltd	[2001] HCA 68; (2001) 208 CLR 516; (2001) 185 ALR 335; (2001) 48 ATR 442; (2001) 76 ALJR 203; (2001) 22 Leg Rep 2	High Court of Australia	Australia - Commonwealth	6 Dec 2001	AustLII		476
Roxborough v Rothmans of Pall Mall Australia Ltd	[1999] FCA 1535; (1999) 95 FCR 185; (1999) 167 ALR 326	Federal Court of Australia	Australia - Commonwealth	11 Nov 1999	AustLII		16
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service	[1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829	High Court of Australia	Australia - Commonwealth	11 Oct 1995	AustLII		316
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		38
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
Commissioner of Taxation (Cth) v Australian Gas Light Co	[1983] FCA 341; (1983) 52 ALR 691; 74 FLR 13; (1983) 15 ATR 105	Federal Court of Australia	Australia - Commonwealth	16 Dec 1983	AustLII		43
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
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII		29
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII		57
Point v FCT	[1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577	High Court of Australia	Australia - Commonwealth	18 Mar 1970	AustLII		20
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		176
FCT v Squatting Investment Co Ltd	[1954] UKPCHCA 2; (1954) 88 CLR 413; 10 ATD 36	Privy Council	Australia - Commonwealth	21 Jan 1954	AustLII		25
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
Ritchie v Trustees Executors and Agency Co Ltd	[1951] HCA 38; (1951) 84 CLR 553; [1951] ALR 581	High Court of Australia	Australia - Commonwealth	6 Jul 1951	AustLII		14
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		41
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII		77
Anderson v G H Michell & Sons Ltd	[1941] HCA 30; (1941) 65 CLR 543; [1941] ALR 297	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII		25
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		243
ABB Power Plants Ltd v Electricity Commission (NSW) (t/as Pacific Power)	(1995) 35 NSWLR 596		Australia - New South Wales	circa 1995	LexisNexis AU		30
Commonwealth Construction Co Ltd v R	(1984) 84 DTC 6420		Canada	circa 1984			1
Benaby Realties Ltd	(1967) 67 DTC 5275; 64 DLR (2d) 665; [1967] CTC 418; [1968] SCR 12	Supreme Court of Canada	Canada	circa 1968			5
MNR v Colford Contracting Co Ltd	(1960) 60 DTC 1131		Canada	circa 1960			3
MNR v Colford Contracting Co Ltd	(1960) 60 DTC 1130		Canada	circa 1960			1
Taxes	[1973] PNGLR 358		Papua New Guinea	circa 1973	PacLII		1
Cold Metal Process Co v Commissioner of Inland Revenue	17 Tax Cas 916		United Kingdom	circa 2005			4
London-Butte Gold Mines Co v Commissioner of Internal Revenue	(1940) 116 F2d 478		United States	circa 1940	Westlaw		3
North American Oil Consolidated v Burnet	286 US 417; 76 L Ed 1197; 52 SCt 613	United States Supreme Court	United States	23 May 1932	WorldLII		137