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Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes   flag  11

[2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153
Supreme Court of the Northern Territory
Australia - Northern Territory
15th February, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
Hookey and Commissioner of Taxation (Taxation) [2018] AATA 1509 Administrative Appeals Tribunal Australia 8 Jun 2018 AustLII flag
Commissioner of Taxation v Miley [2017] FCA 1396; (2017) 106 ATR 779 Federal Court of Australia Australia - Commonwealth 28 Nov 2017 AustLII flag 7
Regis Aged Care Pty Ltd v Commissioner of State Revenue [2015] VSC 279 Supreme Court of Victoria Australia - Victoria 16 Jun 2015 AustLII flag
Murray Pest Management Pty Ltd v A & J Bilske [2012] NTSC 5; (2012) 165 NTR 28 Supreme Court of the Northern Territory Australia - Northern Territory 17 Jan 2012 AustLII flag
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2008] NTCA 14; (2008) 156 NTR 1; (2008) 227 FLR 156; (2008) 72 ATR 901; (2008) 24 NTLR 33; [2008] ATC 20-086 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 23 Dec 2008 AustLII flag 8
Re Origin Energy Power Ltd and Commissioner of State Revenue [2007] WASAT 302; (2007) 70 ATR 64 State Administrative Tribunal of Western Australia Australia - Western Australia 23 Nov 2007 AustLII flag 5
Tourism Holdings Australia Pty Ltd v Commissioner of Taxes [2007] NTSC 22 Supreme Court of the Northern Territory Australia - Northern Territory 3 Apr 2007 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Evolution of the Profit a Prendre and Its Importance in Australia" (2018) 44 Monash University Law Review 687 Burns, Fiona Australia circa 2018 AustLII flag
"Goodwill and Taxation Issues" [2010] UNSWLRS 49 Walpole, Michael Australia circa 2010 AustLII flag

Legislation Cited

Legislation Name Provision
Aboriginal Land Rights (Northern Territory) Act 1976 (Cth) s10, s20
The Act (Cth)
Northern Territory (Self-Government) Act 1978 (Cth) s56, s69
Northern Territory (Self-Government) Regulations 1978 (Cth)
Taxation (Administration) Amendment (Objections and Appeals) Act 2005 (NT)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tourism Holdings Australia Pty Ltd v Commissioner of Taxation [2005] NTCA 3; (2005) 15 NTLR 80; 59 ATR 145 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 15 Apr 2005 AustLII flag 15
Commissioner of State Revenue v Uniqema Pty Ltd [2004] VSCA 82; (2004) 9 VR 523; 56 ATR 19 Supreme Court of Victoria - Court of Appeal Australia - Victoria 18 May 2004 AustLII flag 28
Pegasus Gold Australia Ltd v Metso Minerals (Australia) Ltd [2003] NTCA 3; (2003) 16 NTLR 54 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 19 Feb 2003 AustLII flag 5
Energy Resources of Australia Ltd v Commissioner of Taxation [2003] FCA 26; (2003) 52 ATR 120; (2003) 73 ALD 321 Federal Court of Australia Australia - Commonwealth 28 Jan 2003 AustLII flag 21
Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs [2002] AATA 705; (2002) 69 ALD 453; 50 ATR 1156 Administrative Appeals Tribunal Australia 19 Aug 2002 AustLII flag 7
R v Tkacz [2001] WASCA 391; (2001) 25 WAR 77 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Dec 2001 AustLII flag 22
National Dairies WA Ltd v Commissioner of State Revenue [2001] WASCA 112; (2001) 24 WAR 70; 47 ATR 31 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Apr 2001 AustLII flag 18
National Australia Bank Ltd v Blacker [2000] FCA 1458; (2000) 104 FCR 288; 179 ALR 97 Federal Court of Australia Australia - Commonwealth 16 Oct 2000 AustLII flag 42
Jovista Pty Ltd v Pegasus Gold Australia Pty Ltd [1999] NTSC 62; (1999) 130 NTR 1; (1999) 151 FLR 242; (1999) 8 NTLR 171; (1999) 96 IR 124 Supreme Court of the Northern Territory Australia - Northern Territory circa 1999 AustLII flag 8
Kavalee v Burbidge; Hyland v Burbidge [1998] NSWSC 111; (1998) 43 NSWLR 422 Supreme Court of New South Wales Australia - New South Wales 22 Apr 1998 AustLII flag 38
FCT v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 174
Newcrest Mining (WA) Ltd v BHP Minerals Ltd & Commonwealth [1997] HCA 38; (1997) 190 CLR 513; (1997) 147 ALR 42; (1997) 71 ALJR 1346; (1997) 13 Leg Rep 22 High Court of Australia Australia - Commonwealth 14 Aug 1997 AustLII flag 331
Wincant Pty Ltd v South Australia [1997] SASC 6287; (1997) 69 SASR 126 Supreme Court of South Australia Australia - South Australia 13 Aug 1997 AustLII flag 21
Commonwealth of Australia v Western Mining Corporation Ltd (1996) 67 FCR 153; 136 ALR 353 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 15
Wik Peoples v Queensland [1997] 1 Leg Rep 2; (1996) 71 ALJR 173; (1996) 141 ALR 129; (1996) 187 CLR 1; [1996] HCA 40 High Court of Australia Australia - Commonwealth circa 1996 LexisNexis AU flag 826
March v E & MH Stramare Pty Ltd [1991] HCA 12; (1991) 171 CLR 506; 99 ALR 423; (1991) 12 MVR 353; (1991) 65 ALJR 334; [1991] Aust Torts Reports 81-095 High Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 2337
Taxation (WA), Commissioner of State v Nischu Pty Ltd [1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557 Supreme Court of Western Australia Australia - Western Australia 10 Apr 1991 AustLII flag 19
Jennings Construction Ltd v Burgundy Royale Investments Pty Ltd (No 2) [1987] HCA 10; (1987) 162 CLR 153; 70 ALR 460; 61 ALJR 210 High Court of Australia Australia - Commonwealth 7 Apr 1987 AustLII flag 19
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 318
R v Toohey; Ex parte Meneling Station Pty Ltd [1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59 High Court of Australia Australia - Commonwealth 8 Dec 1982 AustLII flag 454
Mercantile Credits Ltd v Shell Co of Australia Ltd [1976] HCA 9; (1976) 136 CLR 326; (1976) 9 ALR 39; 50 ALJR 487 High Court of Australia Australia - Commonwealth 19 Mar 1976 AustLII flag 102
National Provincial Bank Ltd v Ainsworth [1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1 House of Lords United Kingdom 13 May 1965 BAILII flag 224
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
Geita Sebea v Territory of Papua [1941] HCA 37; (1941) 67 CLR 544 High Court of Australia Australia - Commonwealth 24 Nov 1941 AustLII flag 64
North Shore Gas Co Ltd v Commissioner of Stamp Duties (NSW) [1940] HCA 7; (1940) 63 CLR 52 High Court of Australia Australia - Commonwealth 3 Apr 1940 AustLII flag 62
Registrar of Titles v Spencer [1909] HCA 69; (1909) 9 CLR 641; 16 ALR 1 High Court of Australia Australia - Commonwealth 3 Nov 1909 AustLII flag 32
Spencer v The Commonwealth (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Glenwood Lumber Co v Phillips [1904] UKLawRpAC 26; [1904] AC 405 United Kingdom 14 May 1904 CommonLII flag 56
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272

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