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Chief Collector of Taxes v Bougainville Copper Ltd   flag  9

[2007] PGSC 1
Supreme Court of Papua New Guinea
Papua New Guinea
2nd February, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Steamships Trading Co v Pisoro [2023] PGNC 406 National Court of Papua New Guinea Papua New Guinea 27 Oct 2023 PacLII flag
Bank of Papua New Guinea v Puma Energy PNG Refining Ltd [2022] PGNC 565 National Court of Papua New Guinea Papua New Guinea 6 Dec 2022 PacLII flag
Mano v Westpac Bank (PNG) Ltd [2022] PGNC 558 National Court of Papua New Guinea Papua New Guinea 2 Dec 2022 PacLII flag
Korau v Credit Corporation Finance Ltd [2022] PGNC 562 National Court of Papua New Guinea Papua New Guinea 25 Nov 2022 PacLII flag
Wobiro v Sinai [2022] PGNC 361 National Court of Papua New Guinea Papua New Guinea 27 Jun 2022 PacLII flag
Kanaparo v Maue [2020] PGNC 134 National Court of Papua New Guinea Papua New Guinea 10 Jun 2020 PacLII flag
O ’ Neil v Bidar [2019] PGNC 404 National Court of Papua New Guinea Papua New Guinea 16 Oct 2019 PacLII flag 1
Eki v Nealy [2018] PGNC 403 National Court of Papua New Guinea Papua New Guinea 21 Sep 2018 PacLII flag
Lavongai Equities Ltd v Club 21 Ltd [2009] PGSC 55 Supreme Court of Papua New Guinea Papua New Guinea 4 Dec 2009 PacLII flag

Legislation Cited

Legislation Name Provision
Customs Act (Cth) s259, s263, s264, s272
Taxation Administration Act 1953 (Cth) s14ZZM, s14ZZR
Supreme Court Act (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fingleton v R [2005] HCA 34; (2005) 227 CLR 166; (2005) 216 ALR 474; (2005) 79 ALJR 1250; (2005) 153 A Crim R 503 High Court of Australia Australia - Commonwealth 23 Jun 2005 AustLII flag 299
Uysal v Deputy Commissioner of Taxation [2003] FCA 1156; (2003) 54 ATR 214 Federal Court of Australia Australia - Commonwealth 15 Oct 2003 AustLII flag 4
Watson v Commissioner of Taxation [2002] FCA 374 Federal Court of Australia Australia - Commonwealth 20 Mar 2002 AustLII flag 2
Deputy Commissioner of Taxation v Saunders [2001] WASC 48; 46 ATR 334 Supreme Court of Western Australia Australia - Western Australia 23 Feb 2001 AustLII flag 4
Dct v Awad [2001] NSWSC 37 Supreme Court of New South Wales Australia - New South Wales 12 Feb 2001 AustLII flag 2
Deputy Commissioner of Taxation v Ho (1996) 131 FLR 188; (1996) 32 ATR 269 Australia circa 1996 Legal Online / Westlaw flag 27
MVIT v James Pupune [1993] PNGLR 370 Papua New Guinea circa 1993 PacLII flag 203
Patterson Lowa, v Wapula Akipe [1991] PNGLR 265; [1992] PNGLR 399 Papua New Guinea circa 1992 PacLII flag 48
Edelsten v Wilcox [1988] FCA 204; (1988) 83 ALR 99; (1988) 19 ATR 1370; (1988) 15 ALD 546 Federal Court of Australia Australia - Commonwealth 20 Jun 1988 AustLII flag 38
Held v Deputy Commissioner of Taxation (Vic) (1988) 19 ATR 1213 Australia circa 1988 Legal Online / Westlaw flag 9
Public Employees Association v Public Service Commission [1988-89] PNGLR 585 Papua New Guinea circa 1988 PacLII flag 25
SCR No 1 of 1984; Re Minimum Penalties Legislation [1984] PNGLR 314 Papua New Guinea circa 1984 PacLII flag 39
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
[1979] PNGLR 329 [1979] PNGLR 329 Papua New Guinea circa 1979 PacLII flag 100
Van Der Kreek v Van Der Kreek [1979] PNGLR 185 Papua New Guinea circa 1979 PacLII flag 31
Mauga Logging Co Pty Ltd v South Pacific Oil Palm Development Pty Ltd (No 1) [1977] PNGLR 80 Papua New Guinea circa 1977 PacLII flag 52
Government of Papua New Guinea and Davis v Barker [1977] PNGLR 386 Papua New Guinea circa 1977 PacLII flag 112
Mairi v Tololo [1976] PNGLR 125 Papua New Guinea circa 1976 PacLII flag 38
Mt Hagen Airport v Gibbs [1976] PNGLR 216 Papua New Guinea circa 1976 PacLII flag 29
Chief Collector of Taxes v TA Field Pty Ltd [1975] PNGLR 144 Papua New Guinea circa 1975 PacLII flag 54
House v R [1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 13030
La Roche & Co AG v Secretary of State for Trade and Industry [1925] AC 295 United Kingdom circa 1925 LexisNexis / Westlaw flag 3
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154

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