B.P. Australia Ltd v Federal Commissioner of Taxation

Core Citations

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RESUELVE RECURSO

• B.P. Australia Ltd v Federal Commissioner of Taxation

APPROVES

• Bolam (HM Inspector of Taxes) v Regent Oil Company, Ltd

CONSIDERS

• Income Tax Act 1952 - Articles : S-187
• Mitchell v B. W. Noble Ltd
• Atherton v British Insulated and Helsby Cables Ltd

[See more]

• Smith & Son v Moore
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Van Den Berghs Ltd v Clark (Inspector of Taxes)

DISTINGUISHES

• Hinton (Inspector of Taxes) v Maden & Ireland Ltd

REVERSES

• B.P. Australia Ltd v Federal Commissioner of Taxation

REFERS TO

• Associated Portland Cement Manufacturers Ltd v Kerr
• Smith v Incorporated Council of Law Reporting for England and Wales
• Usher's Wiltshire Brewery v Bruce

[See more]

• Vallambrosa Rubber Company Ltd v Farmer
• Henriksen (Inspector of Taxes) v Grafton Hotel Ltd
• THE CITY of LONDON CONTRACT CORPORATION, Ltd, v STYLES (Surveyor of Taxes)
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• Ounsworth v Vickers

DOES NOT APPLY

• Kauri Timber Company v Commissioner of Taxes

CITES

• United Steel Companies Ltd v Cullington (HM Inspector of Taxes)
• Rhodesia Railways Ltd v Resident Commissioner and Treasurer, Bechuanaland Protectorate
• Hancock v General Reversionary and Investment Company

[See more]

• Whimster & Company v Commissioners of Inland Revenue
• Rorke (H. J.) Ltd v Commissioners of Inland Revenue
• Stow Bardolph Gravel Company Ltd v Poole

APPLIES

• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd

REPORTED OPINION OF in

• 1965 0727 PCA A
• 1965 0727 PCA A
• 1965TR 317

[See more]

• [1965] PCA 0727 A
• [1965] 3 WLR 608
• [1965] 3 All ER 209
• [1965] 44 ATC 312
• 112 CLR 386
• [1965] TR 317
• [1966] AC 224

CONSIDERED in

• Inland Revenue Commissioner v Wattie
• Federal Commissioner of Taxation v South Australian Battery Makers Pty Ltd
• Cliffs International Inc. v Federal Commissioner of Taxation

[See more]

• Cameron Brae Pty Ltd v Commissioner of Taxation
• National Australia Bank Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Sharpcan Pty Ltd
• Commissioner of Taxation v Citylink Melbourne Ltd
• Commissioner of Inland Revenue v Trustpower Ltd
• NRS Media Holdings Ltd v Commissioner of Inland Revenue
• Trustpower Ltd v Commissioner of Inland Revenue
• Sovereign Assurance Company Ltd and Others v Commissioner of Inland Revenue
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

APPLIED in

• Federal Commissioner of Taxation v Raymor (Nsw) Pty Ltd
• Walker v Joint Credit Card Company Ltd
• Commissioner of Taxation v Pine Creek Goldfields Ltd

[See more]

• Metal Manufactures Ltd v Commissioner of Taxation
• Vacuum Oil Company Pty Ltd v Federal Commissioner of Taxation
• Pitt v Castle Hill Warehousing Company Ltd
• Macquarie Finance Ltd v Commissioner of Taxation
• ECC Quarries Ltd v Watkis
• Mobil Oil Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia
• Auckland Gas Company Ltd v The Commissioner of Inland Revenue

CITED in

• Griffin Coal Mining Company Ltd v Commissioner of Taxation
• Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd
• Cameron Brae Pty Ltd v Commissioner of Taxation

[See more]

• Visy Industries USA Pty Ltd v Commissioner of Taxation
• Visy Packaging Holdings Pty Ltd v Commissioner of Taxation
• Tyco Australia Pty Ltd v Commissioner of Taxation
• Transurban City Link Ltd v Commissioner of Taxation
• United Energy Ltd v Federal Commissioner of Taxation
• Nmrsb Ltd v Commissioner of Taxation
• Spotlight Stores Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Faigenbaum
• Commissioner of Taxation v Visy Industries USA Pty Ltd
• Commissioner of Taxation v Firth
• NZ v Wattie
• Attorney General Appellant v Martinus Francois Respondent [ECSC]

REFERRED in

• Kennedy Holdings and Property Management Pty Ltd v Federal Commissioner of Taxation
• Pine Creek Goldfields Ltd v Federal Commissioner of Taxation
• Broken Hill Pty Company Ltd v Commissioner of Taxation

[See more]

• Avco Financial Services Ltd v Federal Commissioner of Taxation
• Walker v Cater Securities Ltd
• St George Bank Ltd v Commissioner of Taxation
• Piramid Intan Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Pendleton v Mitchells & Butlers Ltd
• ABD Pte Ltd v Comptroller of Income Tax
• Steele v Deputy Commissioner of Taxation
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Lawson v Johnson Matthey Plc
• Tucker v Granada Motorway Services Ltd
• Esso Petroleum Company Ltd v Harper's Garage (Stourport) Ltd

COMMENTED in

• Tyco Australia Pty Ltd v Commissioner of Taxation

DISTINGUISHED in

• United Energy Ltd v Federal Commissioner of Taxation

APPROVED in

• Dolan v A.B. Company Ltd