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"Tolling Companies and Their Income Taxation Features"   flag 

(2002) 5 (2) Journal of Australian Taxation 213
Birch, Charles
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Choosing the Right Joint Venture Structure for a Farmin or Farmout" (2002) 5 Journal of Australian Taxation 60 Journal of Australian Taxation Australia circa 2002 AustLII flag 7
"Maintaining Identity: the Conduit Theory of the Taxation of Trusts Income" (1999) 2 Tax Specialist 132 Tax Specialist circa 1999 1
"Taxing Trusts: Entity v Conduit – an Assessment" (1999) 2 Tax Specialist 194 Tax Specialist circa 1999 2
"The Trust Conduit Principle: A Foundationless Theory?" (1999) 4 Journal of Australian Taxation 194 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 1
"The Secret Life of the Trust: The Trust as an Instrument of Commerce" (1997) 107 Yale Law Journal 165 Yale Law Journal United States circa 1997 HeinOnline / Westlaw flag 4
"Royalty Trusts" (1997) 35 Alberta Law Review 314 Alberta Law Review Canada circa 1997 HeinOnline / LexisNexis flag 1
WT95/15 and Commissioner of Taxation [1996] AATA 675; 33 ATR 1034 Administrative Appeals Tribunal Australia 7 Jun 1996 AustLII flag 1
NT94/42 and Deputy Commissioner of Taxation [1995] AATA 484; 30 ATR 1238 Administrative Appeals Tribunal Australia 3 Apr 1995 AustLII flag 1
Howell v Commissioner of Taxation (Cth) [1994] FCA 1012; (1994) 28 ATR 105 Federal Court of Australia Australia - Commonwealth 13 Apr 1994 AustLII flag 2
Australia & New Zealand Banking Group Ltd v FCT (1994) 48 FCR 268; 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 34
"Section 29 Tax Credit Royalty Trusts: A Win-Win Proposition for Investors and Oil and Gas Companies" (1994) 43 Oil and Gas Tax Quarterly 295 Oil and Gas Tax Quarterly United States circa 1994 flag 1
Little Olympian Each Ways Ltd, In re [1994] 4 All ER 561; [1995] 1 WLR 560 United Kingdom circa 1994 LexisNexis flag 43
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
Connell v Lavender (1991) 7 WAR 9; (1991) 5 ACSR 33 Australia - Western Australia circa 1991 LexisNexis AU flag 29
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
"Mining and petroleum joint ventures in Australia: some basic legal concepts" (1988) 62 Australian Law Journal 907 Australian Law Journal Australia circa 1988 Legal Online flag 14
"A Comparison of Royalty Trusts and Master Ltd Partnerships" (1987) 36 Oil and Gas Tax Quarterly 29 Oil and Gas Tax Quarterly United States circa 1987 flag 1
"Complexitiy in Long-term Contracts: An Analysis of Natural Gas Contractual Provisions" (1986) 2 Journal of Law Economics and Organization 105 Journal of Law, Economics and Organization United States circa 1986 Westlaw flag 1
"Long-Term Contracts and Market Forces in the Natural Gas Market" (1985) 10 Journal of Energy and Development 73 Journal of Energy and Development circa 1985 1
"Mining Joint Ventures" (1984) 2 Australian Business Law Review 312 Australian Business Law Review Australia circa 1984 Legal Online flag 1
(1984) 2 FCR 483 (1984) 2 FCR 483 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
FCT v Australian Gas Light Co (1983) 74 FLR 13LL Australia circa 1983 Legal Online / Westlaw flag 1
Engle v Commissioner of Internal Revenue 677 F2d 594 United States Court of Appeals, Seventh Circuit United States 7 May 1982 WorldLII flag 2
"Commentary on the Organisation of Mineral Processing Joint Ventures – Tolling Companies and Other Corporate Vehicles" (1982) 4 Australian Mining & Petroleum Law Journal 427 Australian Mining & Petroleum Law Journal Australia circa 1982 HeinOnline / Informit flag 1
"The Organisation of Mineral Processing Joint Ventures – Tolling Companies and Other Corporate Vehicles" (1982) 4 Australian Mining & Petroleum Law Journal 399 Australian Mining & Petroleum Law Journal Australia circa 1982 HeinOnline / Informit flag 1
"Comment on the Organisation of Mineral Processing Joint Ventures – Tolling Companies and Other Corporate Vechicles" (1982) 4 Australian Mining & Petroleum Law Journal 419 Australian Mining & Petroleum Law Journal Australia circa 1982 HeinOnline / Informit flag 1
Nilsen Development Laboratories Pty Ltd v FCT (1981) 33 CLR 161 Australia - Commonwealth circa 1981 Legal Online / Westlaw flag 1
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 flag 155
"Royalty Trusts" (1981) 30 Oil and Gas Tax Quarterly 262 Oil and Gas Tax Quarterly United States circa 1981 flag 1
FCT v Commonwealth Aluminium Corporation Ltd [1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439 High Court of Australia Australia - Commonwealth 12 Aug 1980 AustLII flag 38
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
"Transaction-Cost Economics: The Governance of Contractual Relations" (1979) 22 Journal of Law and Economics 233 Journal of Law and Economics United States circa 1979 HeinOnline flag 9
Aktiebolaget Volvo v Commissioner of Taxation (Cth) (1978) 36 FLR 334; (1978) 8 ATR 747 Australia circa 1978 Legal Online / Westlaw flag 9
"Carrying on Business" (1978) 13 Taxation in Australia 295 Taxation in Australia Australia circa 1978 flag 1
Commonwealth Aluminium Corporation Ltd v FCT (1977) 32 FLR 210; (1977) 7 ATR 376 Australia circa 1977 Legal Online / Westlaw flag 37
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
(NZ) (1972) 1 TRNZ 135 New Zealand circa 1972 flag 1
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
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 flag 74
JJ Savage & Sons Pty Ltd v Blakney (1970) 19 CLR 435 Australia - Commonwealth circa 1970 Legal Online / Westlaw flag 1
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
"The Incidence of the Corporate Income Tax" [1962] Journal of Political Economy 215 Journal of Political Economy United States circa 1962 flag 1
Unit Construction Co Ltd v Bullock [1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712 United Kingdom circa 1960 LexisNexis / Westlaw flag 29
"Unit Trusts" (1960) 23 Modern Law Review 129 Modern Law Review United Kingdom circa 1960 HeinOnline flag 5
Bowaters (1958) 38 Tax Cas 593 United Kingdom circa 1958 flag 2
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 flag 212
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
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 flag 41
North Australian Pastoral Co Ltd v FCT [1946] HCA 7; (1946) 71 CLR 156; (1946) 8 ATD 75; (1946) 3 AITR 258 High Court of Australia Australia - Commonwealth 9 Apr 1946 AustLII flag 19
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
Permanent Trustee Co v FCT [1940] ALR 291; (1940) 2 AITR 109; (1940) 6 ATD 5 Australia circa 1940 LexisNexis AU flag 45
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 93
In the Matter of the Duty on the Estate of the Incorporated Council of Law Reporting for England and Wales [1888] UKLawRpKQB 197; (1888) 22 QBD 279 Queen's Bench United Kingdom 18 Dec 1888 CommonLII flag 18
Williamson v Elf Aquitaine 925 FSupp 1163 United States Westlaw flag 3
Thomas Well Service Inc v Williams Natural Gas 873 FSupp 474 United States Westlaw flag 2
"The Federal Income Taxation of Financial Intermediaries" 84 Yale Law Journal 1603 Yale Law Journal United States HeinOnline / Westlaw flag 4
Glass v Commissioner 76 Tax Cas 949 United Kingdom flag 3

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