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CR 2021/59 - New South Wales Minerals Council Ltd - access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken   flag 

[2021] ATOCR 59
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)
Coal Mine Subsidence Compensation Act 2017 (NSW)
Mining Act 1992 (NSW) s5, s10, s15, s140, s141
Mining Regulation 2016 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 38
Ap Group Ltd v FCT [2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629 Federal Court of Australia Australia - Commonwealth 18 Sep 2013 AustLII flag 21
Reglon Pty Ltd v Commissioner of Taxation [2011] FCA 805; (2011) 212 FCR 422; (2011) 81 ATR 599; [2011] ATC 20-267 Federal Court of Australia Australia - Commonwealth 5 Jul 2011 AustLII flag 2
Shaw v Director of Housing of Tasmania [2001] TASSC 2; (2001) 159 FLR 322; (2001) 10 Tas R 1; (2001) 46 ATR 213 Supreme Court of Tasmania Australia - Tasmania 8 Feb 2001 AustLII flag 22

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