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Commissioner of Taxation of the Commonwealth of Australia v BHP Billiton Ltd   flag 

[2010] HCATrans 320
High Court of Australia
Australia - Commonwealth
7th December, 2010

Legislation Cited

Legislation Name Provision
Taxation Administration Act (Cth) s10, s14ZZ, s15
Taxation Laws Amendment Act (No 1) 2001 (Cth)
Mining Act (NSW) s30, s119, s243

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Firth ’ s Case (2002) 120 FCR 450 Federal Court of Australia Australia circa 2002 Legal Online / Westlaw flag 38
Canwest Global Communications Corporation v Australian Broadcasting Authority (1998) 82 FCR 46; (1998) 153 ALR 47 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 6
Esanda Ltd v Burgess (1983) 72 FLR 283; [1984] 2 NSWLR 139; (1983) 14 ATR 567; [1984] ASC 57 Australia circa 1983 Legal Online / Westlaw flag 72
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
W P Keighery Pty Ltd v FCT [1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 93
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126 High Court of Australia Australia - Commonwealth circa 1957 AustLII flag 27
Inland Revenue Commissioners v Herdman [1969] 1 WLR 323 United Kingdom circa 1969 LexisNexis / Westlaw flag 2

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