LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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   flag 

[2018] ATOTR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Petroleum Resource Rent Tax Assessment Amendment Bill 2006 (Cth)
Petroleum Resource Rent Tax Assessment Amendment Bill 2011 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1987 (Cth)
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) s38, s39, s46
Taxation Administration Act 1953 (Cth)

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 flag 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 flag 19
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 flag 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 flag 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 flag 148
Marbren Pty Ltd v Commissioner of Taxation (1984) 75 FLR 439; (1984) 15 ATR 1145 Australia circa 1984 Legal Online / Westlaw flag 6

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback