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Esso Australia Resources Pty Ltd v FCT 1

[2009] FCA 272; 75 ATR 323

Federal Court of Australia

Australia - Commonwealth

27th March, 2009

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		13

Legislation Cited

Legislation Name	Provision
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)	s24
Taxation Administration Act 1953 (Cth)	s14ZZO, s14ZZP, s14ZZQ
Amending Act (Cth)
Petroleum Resource Rent Legislation Amendment Act 1991 (Cth)
Taxation Laws Amendment Act (No 6) 2001 (Cth)
Petroleum Resource Rent Tax Assessment Regulations 2005 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		143
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		13
[1991] Act 1	[1991] Act 1		United Kingdom	circa 1991			10

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