Energy Resources of Australia Ltd v Commissioner of Taxation

Core Citations

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DISTINGUISHES

• Australasian Jam Company Pty Ltd v Federal Commissioner of Taxation
• Commercial Union Australia Mortgage Insurance Company Ltd v Federal Commissioner of Taxation

REFERS TO

• Elder's Trustee and Executor Company Ltd v Deputy Federal Commissioner of Taxation (no 2)
• Commissioner of Taxes (South Australia) v Executor Trustee and Agency Company of South Australia Ltd
• Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee & Executor Company Ltd (no 1)

[See more]

• Grain Elevators Board (Victoria) v Dunmunkle Corporation
• Duple Motor Bodies Ltd v Commissioners of Inland Revenue

CITES

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Hanau v Ehrlich
• John v Federal Commissioner of Taxation

[See more]

• Morgan v Crawshay
• Prebble v Commissioner of Taxatio
• Federal Commissioner of Taxation v St Hubert's Island Pty Ltd
• West Ham Union v Edmonton Union
• R v Bolton and Another, ex parte Beane
• Attorney General v Clarkson
• Bombay Commissioner of Income Tax v Ahmedabad New Cotton Mills Company Ltd
• Gilbert v Western Australia
• R v Clyne, ex parte Harrap
• Webb v Deputy Commissioner of Taxation

COMMENTS

• Baillie v Federal Commissioner of Taxation

APPLIES

• Greaves v Tofield
• Babaniaris v Lutony Fashions Pty Ltd
• Re Alcan Australia Ltd;ex parte Federation of Industrial Manufacturing and Engineering Employees

[See more]

• Bourne v Keane
• Re Dennehy
• Williams v Dunn's Assignee
• Platz v Osborne

REPORTED OPINION OF in

• [2003] FCA 26
• 135 FCR 346
• 204 ALR 487

APPLIED in

• Worrell, Re Regulation 5.6.06 of the Corporations Regulations 2001

CITED in

• Department of Industry, Tourism and Resources v Spicer Axle Structural Components Australia Pty Ltd
• International All Sports v Commissioner of Taxation
• Commissioner of Taxation v H

[See more]

• Commissioner of Taxation v Administrative Appeals Tribunal
• Djuro Kolundzic v Quickflex Constructions Pty Ltd

APPEAL RESOLVED in

• Energy Resources of Australia Ltd v Commissioner of Taxation

AFFIRMED in

• Energy Resources of Australia Ltd v Commissioner of Taxation

CONSIDERED in

• Commissioner of Taxation v Stone
• Downe v Sydney West Area Health Service (No 2)

This document cites

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• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• Bourne v Keane
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Attorney General v Clarkson
• Webb v Deputy Commissioner of Taxation



See all quotations

• Commercial Union Australia Mortgage Insurance Company Ltd v Federal Commissioner of Taxation
• Greaves v Tofield
• West Ham Union v Edmonton Union
• Re Dennehy
• Prebble v Commissioner of Taxatio
• Bombay Commissioner of Income Tax v Ahmedabad New Cotton Mills Company Ltd
• R v Bolton and Another, ex parte Beane
• Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee & Executor Company Ltd (no 1)
• Williams v Dunn's Assignee
• Baillie v Federal Commissioner of Taxation
• Federal Commissioner of Taxation v St Hubert's Island Pty Ltd
• Babaniaris v Lutony Fashions Pty Ltd
• John v Federal Commissioner of Taxation
• Morgan v Crawshay
• Re Alcan Australia Ltd;ex parte Federation of Industrial Manufacturing and Engineering Employees
• Elder's Trustee and Executor Company Ltd v Deputy Federal Commissioner of Taxation (no 2)
• Commissioner of Taxes (South Australia) v Executor Trustee and Agency Company of South Australia Ltd
• Platz v Osborne
• Grain Elevators Board (Victoria) v Dunmunkle Corporation
• Hanau v Ehrlich
• Australasian Jam Company Pty Ltd v Federal Commissioner of Taxation
• Gilbert v Western Australia
• R v Clyne, ex parte Harrap