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TR 2018/1 - Petroleum resource rent tax: character of expenditure incurred in relation to abandonment, decommissioning and rehabilitation activities undertaken on a part of a petroleum project    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
Marbren Pty Ltd v Commissioner of Taxation	(1984) 75 FLR 439; (1984) 15 ATR 1145		Australia	circa 1984	Legal Online / Westlaw		6
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148