ZZGN and Commissioner of Taxation 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
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
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
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

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 †
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	236
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	193
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	146
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	141
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	113
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	111
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	104
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	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	87
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	84
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	84
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII	60
Re Nanaimo Community Hotel Ltd	[1944] 4 DLR 638			circa 1944		53
Nanaimo Community Hotel Ltd v Board of Referees	[1945] 3 DLR 225; 61 BCR 354		Canada - British Columbia	circa 1945		51
Johnson v Johnson	[1952] 1 All ER 250; [1952] P 47		United Kingdom	circa 1952	LexisNexis	43
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	42
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	34
Customs and Excise Commissioners v Top Ten Promotions Ltd	(1969) 3 All ER 85; [1969] 1 WLR 1163		United Kingdom	circa 1969	LexisNexis	34
Re Kirby and Collector of Customs	(1989) 20 ALD 369		Australia	circa 1989	LexisNexis AU	26
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	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	22
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	21
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	20
Woodside Energy Ltd v FCT (No 2)	[2007] FCA 1961; (2007) 69 ATR 465	Federal Court of Australia	Australia - Commonwealth	10 Dec 2007	AustLII	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	19
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	16
Visy Packaging Holdings Pty Ltd v FCT	[2012] FCA 1195; (2012) 91 ATR 810	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII	14
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	14
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	13
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	13
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	9
Esso Australia Resources Ltd v FCT	(1997) 144 ALR 458; (1997) 36 ATR 65		Australia	circa 1997	LexisNexis AU	9
Re Cliffs Robe River Iron Associates and Collector of Customs	(1984) 6 ALN N255		Australia	circa 1984		6
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	4
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
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
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

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