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ZZGN and Commissioner of Taxation   flag  4

[2013] AATA 351
Administrative Appeals Tribunal
Australia
5th April, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR TR2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2014/9 - Petroleum resource rent tax: what does 'involved in or in connection with exploration for petroleum' mean? [2014] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TR 2014/9 - Petroleum resource rent tax: what does 'involved in or in connection with exploration for petroleum' mean? [2014] ATOTR TR2014/9 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag

Legislation Cited

Legislation Name Provision
Petroleum Resource Rent Legislation Amendment Bill 1991 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1986 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1987 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s43, s43AA
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
GST Act (Cth) s3.5
Customs Act 1901 (Cth)
Excise Act 1901 (Cth)
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Excise Tariff Act 1921 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Act (Cth)
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) s2, s2B, s4, s5, s19, s21, s22, s23, s33, s34, s34A, s35, s35A, s37
Taxation Administration Act 1953 (Cth) s14ZZJ, s14ZZK
Income Tax Assessment Act 1946 (Cth)
Petroleum (Submerged Lands) Act 1967 (Cth)
Petroleum (Submerged Lands) (Royalty) Act 1967 (Cth)
Petroleum Resource Rent Legislation Amendment Act 1991 (Cth)
Taxation Laws Amendment Act (No 3) 2003 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Visy Packaging Holdings Pty Ltd v FCT [2012] FCA 1195; (2012) 91 ATR 810 Federal Court of Australia Australia - Commonwealth 2 Nov 2012 AustLII flag 14
Mitsui & Co (Australia) Ltd v FCT [2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341 Federal Court of Australia Australia - Commonwealth 14 Aug 2012 AustLII flag 16
Commissioner of Taxation v Greenhatch [2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560 Federal Court of Australia Australia - Commonwealth 7 Jun 2012 AustLII flag 14
Transfield ER Futures Ltd v Ship 'Giovanna Iuliano' [2012] FCA 548; (2012) 292 ALR 17 Federal Court of Australia Australia - Commonwealth 28 May 2012 AustLII flag 4
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2012] FCAFC 5; (2012) 200 FCR 100 Federal Court of Australia Australia - Commonwealth 20 Feb 2012 AustLII flag 9
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 146
Woodside Energy Ltd v FCT (No 2) [2007] FCA 1961; (2007) 69 ATR 465 Federal Court of Australia Australia - Commonwealth 10 Dec 2007 AustLII flag 19
Re Warden Calder; Ex parte Lee [2007] WASCA 161; (2007) 34 WAR 289 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Aug 2007 AustLII flag 19
Woodside Energy Ltd v Commissioner of Taxation [2006] FCA 1303; (2006) 155 FCR 357; 233 ALR 710; (2006) 64 ATR 379 Federal Court of Australia Australia - Commonwealth 4 Oct 2006 AustLII flag 21
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 193
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
City Link Melbourne Ltd v Commissioner of Taxation [2004] FCAFC 272; (2004) 141 FCR 69; 211 ALR 207; 57 ATR 316 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 20
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394 Federal Court of Australia Australia - Commonwealth 22 Jul 1998 AustLII flag 34
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Esso Australia Resources Ltd v FCT (1997) 144 ALR 458; (1997) 36 ATR 65 Australia circa 1997 LexisNexis AU flag 9
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1257
Claremont Petroleum NL v Cummings [1992] FCA 446; (1992) 110 ALR 239; (1992) 9 ACSR 1; (1992) 10 ACLC 1685 Federal Court of Australia Australia - Commonwealth 11 Sep 1992 AustLII flag 84
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 104
Re Kirby and Collector of Customs (1989) 20 ALD 369 Australia circa 1989 LexisNexis AU flag 26
Robe River Mining Co Pty Ltd v Commissioner of Taxation (1989) 21 FCR 1; (1989) 88 ALR 50; (1989) 20 ATR 768 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 22
Our Town FM Pty Ltd v Australian Broadcasting Tribunal [1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 236
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 113
Re BHP Petroleum and Collector of Customs [1987] AATA 13; 6 AAR 245; (1987) 11 ALD 413 Administrative Appeals Tribunal Australia 21 Jan 1987 AustLII flag 13
Koppen v Commissioner for Community Relations (1986) 11 FCR 360; (1986) 67 ALR 215; [1986] EOC 92-173; (1986) 10 ALN N192 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 42
Commissioner of Taxation v Ampol Exploration Ltd (1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 26
Commissioner for Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153; (1985) 63 ALR 237 Federal Court of Australia Australia - Commonwealth 28 Nov 1985 AustLII flag 93
Collector of Customs v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87
Re Cliffs Robe River Iron Associates and Collector of Customs (1984) 6 ALN N255 Australia circa 1984 flag 6
Minister for Immigration and Ethnic Affairs v Pochi (1980) 4 ALD 139 Australia circa 1980 LexisNexis AU flag 3914
Customs and Excise Commissioners v Top Ten Promotions Ltd (1969) 3 All ER 85; [1969] 1 WLR 1163 United Kingdom circa 1969 LexisNexis flag 34
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
NSW Associated Blue-Metal Quarries Ltd v FCT [1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239 High Court of Australia Australia - Commonwealth 23 Feb 1956 AustLII flag 290
Mount Isa Mines Ltd v FCT [1954] HCA 53; (1954) 92 CLR 483; (1955) 10 ATD 423; [1955] ALR (CN) 1075 High Court of Australia Australia - Commonwealth 22 Oct 1954 AustLII flag 13
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
Johnson v Johnson [1952] 1 All ER 250; [1952] P 47 United Kingdom circa 1952 LexisNexis flag 43
Nanaimo Community Hotel Ltd v Board of Referees [1945] 3 DLR 225; 61 BCR 354 Canada - British Columbia circa 1945 flag 51
Re Nanaimo Community Hotel Ltd [1944] 4 DLR 638 circa 1944 53
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

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