Esso Australia Resources Ltd v Commissioner of Taxation

Core Citations

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RESUELVE RECURSO

• Esso Australia Resources Ltd v Commissioner of Taxation

REVERSES

• Esso Australia Resources Ltd v Commissioner of Taxation

REFERS TO

• Astley v Austrust Ltd
• General Omnibus Ltd, v London General Insurance Company Ltd
• Warnink (Erven) B.v v J. Townend & Son (Hull) Ltd (No. 2)

[See more]

• Moorgate Tobacco Company Ltd v Philip Morris Ltd (No.3)
• Towney v Minister for Land and Water Conservation (Nsw)
• National Employers Mutual General Insurance Association Ltd v Waind

CONSIDERS

• Grant v Downs
• Baker v Campbell
• Waugh v British Railways Board

[See more]

• Guardian Royal Exchange Assurance of New Zealand Ltd v Stuart
• Commonwealth v Hospital Contribution Fund of Australia

CITES

• Waterford v Commonwealth
• Cohen v Cohen
• Northern Territory of Australia v Gpao

[See more]

• Bt Australasia Pty Ltd v New South Wales
• South Pacific Manufacturing Company Ltd v New Zealand Security Consultants and Investigations Ltd
• Compagnie Financiere du Pacifique v Peruvian Guano Company
• Warnink (Erven) Besloten Vennootschap v J Townend & Sons (Hull) Ltd
• Photo Production Ltd v Securicor Transport Ltd
• Burmah Oil Company Ltd v Governor and Company of the Bank of England
• Ankin v London and North Eastern Railway Company
• British Steel Corporation v Granada Television Ltd
• Young v Bristol Aeroplane Company Ltd
• Mann v Carnell

REPORTED OPINION OF in

• 201 CLR 49
• 2 ITLR 429
• 168 ALR 123

[See more]

• 74 ALJR 339

APPLIED in

• Hamdan v Minister for Immigration and Multicultural and Indigenous Affairs
• Sunland Waterfront (Bvi) Ltd v Prudentia Investments Pty Ltd (No 4)
• Collins Debden Pty Ltd v Cumberland Stationery Company Pty Ltd

[See more]

• Commissioner of Taxation v Pratt Holdings Pty Ltd
• Dick Smith Electronics Pty Ltd v Westpac Banking Corporation
• Dse (Holdings) Pty Ltd v Intertan Inc.
• Microsoft Corporation v Zhong Fan
• Lombe v Pollak
• Smith v Western Australia
• Clements Dunne & Bell v Australian Federal Police
• Cook v Pasminco Ltd (No 2)
• Kennedy v Wallace
• X v Minister for Immigration and Multicultural Affairs

CITED in

• Brookfield Multiplex Ltd v International Litigation Funding Partners Pte Ltd (No 2)
• Griffiths v Rose
• Barnes v Boulton

[See more]

• Adamas v Honourable Brendan O'Connor
• Jones v Southall and Burke Pty Ltd
• Meatpak Pty Ltd T/A as Holco Fine Meat Supplies v Moran
• Serry v Rawnsley
• Seven Network Ltd v News Ltd (No 7)
• Rio Tinto Ltd v Commissioner of Taxation
• Seven Network Ltd v News Ltd (No 10)
• Gray v Associated Book Publishers (Aust)Pty Ltd
• Fire Monitoring Services Pty Ltd v Hills Industries Ltd
• Seven Network Ltd v News Ltd
• Toll v Poinciana Cooperative Housing Society Ltd
• Comcare v Foster
• Optiver Australia Pty Ltd v Tibra Trading Pty Ltd (No 5)
• Ensham Resources Pty Ltd v Aioi Insurance Company Ltd
• Telstra Corporation Ltd v Accc
• Spatialinfo Pty Ltd v Telstra Corporation Ltd
• Candacal Pty Ltd v the Industry Research & Development Board
• Hoy Mobile Pty Ltd v Allphones Retail Pty Ltd
• Accc v George Weston Foods Ltd
• Asic v Southcorp Ltd
• Apple Inc. v Samsung Electronics Company Ltd (No 2)
• Wyman on behalf of the Bidjara People v State of Queensland
• Barnes v Commissioner of Taxation
• Re Gartner Wines Pty Ltd
• Ensham Resources Pty Ltd v AIOI Insurance Company Ltd
• Kingley & Arndale
• Jarra Creek Central Packing Shed Pty Ltd v Amcor Ltd
• ASIC v Australian Lending Centre Pty Ltd (No 2)
• Stewart v Australian Crime Commission
• Hunt & Atkins
• Kirkland-Veenstra and Another v Stuart and Another
• Archer Capital 4A Pty Ltd (as trustee for the Archer Capital Trust 4A (CAN 123 463 749)) and Others v Sage Group Plc (No 2)
• Telstra Corporation Ltd v Treloar
• Clements Dunne & Bell v Australian Federal Police
• Williams v R
• Burrup Fertilisers Pty Ltd (Receivers and Managers Appointed) v Oswal (No 7)
• Kirby v Centro Properties Ltd (No 2)
• Szhwy v Minister for Immigration and Citizenship
• Australian Competition and Consumer Commission v Cadbury Schweppes Pty Ltd
• Australian Competition and Consumer Commission v Prysmian Cavi E Sistemi Energia S.R.L. (No 2)
• Bristol-Myers Squibb Company v Apotex Pty Ltd (No 3)
• Samootin v Official Trustee in Bankruptcy (No. 2)
• Alfred v Primmer
• Kiefel v State of Victoria (Department of Education & Early Childhood Development)
• Archer Capital 4A Pty Ltd (as trustee for the Archer Capital Trust 4A (ACN 123 463 749)) and Others v Sage Group Plc (No 3)
• Sqmb v Minister for Immigration and Multicultural and Indigenous Affairs
• Australian Competition & Consumer Commission v CG Berbatis Holdings Pty Ltd
• Strahan & Strahan
• Australian Crime Commission v Stewart
• Fair Work Ombudsman v Quest South Perth Pty Ltd
• Virginia McGowan Simmonds v Jamaica Co-Operative Credit Union League Ltd
• Plaintiff M47-2012 v Director General of Security
• Bashford v Information Australia (Newsletters) Pty Ltd
• Andrews v Australia and New Zealand Banking Group Ltd
• John Pfeiffer Pty Ltd v Rogerson
• R (Prudential Plc) v Special Commissioner of Income Tax
• Craig Hasler v Singtel Optus Pty Ltd

FOLLOWED in

• Arrow Pharmaceuticals Ltd v Merck & Company, Inc.
• Courtney v Medtel Pty Ltd
• Bennett v Australian Customs Service

[See more]

• Rilstone v Bp Australia Pty Ltd

CONSIDERED in

• Clements, Dunne & Bell Pty Ltd v Australian Federal Police
• JI v Bluestars Real Estate Pty Ltd
• Mortgage Results Pty Ltd (ACN 080 574 170)(Plaintiff) v Millsave Holdings Pty Ltd (ACN 115 160 097)

[See more]

• Stewart (Gordon 'Butch') v John Issa and Raymond Clough
• Baker v R
• Ermanno Giurina v Director of Public Prosecutions
• ASIC v Vines
• Urquhart v Lanham
• Cargill Aust Ltd and Others v Viterra Malt Pty Ltd and Others (No 8)
• R v FrancisR v Francis
• Palavi v Radio 2UE Sydney Pty Ltd
• Frost v Warner
• Gregory Hackett v Enid Rochow
• Seigfried Konig v Casino Canberra Ltd
• Marshall v Prescott
• Z v New South Wales Crime Commission
• Howell v Macquarie University
• Health Services for Men Pty Ltd and Others v D'souza and Others
• Amalgamated Television Services Pty Ltd v Marsden
• Nick Zardo v Mate Ivancic
• Commissioner of Taxation v Ryan
• Stuart v Kirkland-Veenstra
• New South Wales v Fahy (266)
• Secure Logic Pty Ltd v Paul William Noble (No. 2)
• R (Crown) v Roger Caleb Rogerson (Accused)
• Uebergang v Uebergang
• A J Lucas Operations Pty Ltd v Cpw Trailer Sales & Repairs Pty Ltd
• Bendigo and Adelaide Bank Ltd v Stamatis
• Lampson & 2 Ors v McKendry and Another
• Novus Australia Energy Company v Gulf Petroluem (Australia)
• Austral Bronze Pty Ltd;; John Darlington Pty Ltd;; John Darlington Pty Ltd
• Steven Issa v Michael Issa & Anastazija Balaz
• Margaret Lesley Marshall and Kim Neil Marshall v Michael Prescott (No 4)
• Adanguidi v The King
• BCFK Holdings Pty Ltd v Rork Projects Pty Ltd (No 2)
• Gibbins v Bayside Council
• Northern Energy Corporation Ltd
• Abbas v NSW Commissioner of Police; Hamzy v NSW Commissioner of Police
• Desane Properties Pty Ltd v State of New South Wales
• Carbotech-Australia Pty Ltd v Yates
• Buzzle Operations v Apple Computer Australia
• Re Global Medical Imaging Management Ltd (in Liquidation)
• Sovereign v Bevillesta
• Wilson v State of New South Wales
• Cotter v John Fairfax Publications Pty Ltd
• Ingrid Jacobs v Robert Higgins and Others This decision has been amended. Please see the end of the judgment for a list of the amendments
• Tan v Commissioner of the New South Wales Police
• Prothonotary of the Supreme Court of New South Wales v Rakete
• Campbell v Illawarra Golf Club Pty Ltd ((in Liquidation)) (No 2)
• R v Kinghorn (No 4)
• Osland v Secretary to the Department of Justice
• Lucio Robert Paciocco and Another v Australia and New Zealand Banking Group Ltd
• Banksia Mortgages Ltd v Croker and Ors
• Ebner v Official Trustee in Bankruptcy
• PGA v The Queen
• Pipikos v Trayans
• Macdonald v R (Sentence)
• Workcover Authority (NSW) v Law Society of New South Wales
• R (Crown) v Roger Caleb Rogerson (Accused)
• Burrows v Macpherson & Kelley Lawyers (Sydney) Pty Ltd
• Glencore International AG v Commissioner of Taxation
• Gett v Tabet
• Ku-ring-gai Council(Appellant) v Mr Garry West, in his capacity as delegate of the Acting Director-General of the Office of Local Government (First Respondent)
• Adeels Palace Pty Ltd v Moubarak
• Catholic Metropolitan Cemeteries Trust v Attorney General of New South Wales
• Aid/watch Incorporated v Commissioner of Taxation
• Philip Leslie Boyce v Marguerite Anne Bunce
• Imbree v McNeilly; McNeilly v Imbree
• Bailey v Department of Land and Water Conservation
• Komlotex Pty Ltd v AMP Ltd
• Finch v Telstra Super Pty Ltd
• Lumbers v W Cook Builders Pty Ltd ((in Liquidation))
• Totaan v R
• Three Rivers District Council and Others v Governor and Company of the Bank of England (No. 9)
• Commonwealth of Australia v Yarmirr
• Csr Ltd v Eddy
• G&S Engineering Services Pty Ltd v MACH Energy Australia Pty Ltd (No 16)
• Jones v Bartlett
• Eastmark Holdings Pty Ltd v Kabraji (No 3)
• Ebner v Official Trustee in Bankruptcy
• Dhanhoa v R

REFERRED in

• Commissioner of Taxation v Rio Tinto Ltd
• Patrick v Capital Finance Pty Ltd (No 3)
• Bp Australia Pty Ltd v Nyran Pty Ltd

[See more]

• Kennedy v Wallace
• National Tertiary Education Industry Union v Commonwealth
• Gifford v Strang Patrick Stevedoringpty Ltd
• Cummins v the Trustees of the Property of John Daniel Cummins¸ A Bankrupt
• The Civil Aviation Authority v R Jet2.com Ltd

APPROVED in

• Awb Ltd v Cole (No 5)

COMMENTED in

• Re Gartner Wines Pty Ltd
• Jorgensen v Australian Securities and Investments Commission
• Mann v Carnell

DISTINGUISHED in

• Australian Competition and Consumer Commission v Rural Press Ltd

This document cites

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• Photo Production Ltd v Securicor Transport Ltd
• Warnink (Erven) Besloten Vennootschap v J Townend & Sons (Hull) Ltd
• British Steel Corporation v Granada Television Ltd
• Compagnie Financiere du Pacifique v Peruvian Guano Company
• Bt Australasia Pty Ltd v New South Wales



See all quotations

• Esso Australia Resources Ltd v Commissioner of Taxation
• Young v Bristol Aeroplane Company Ltd
• Towney v Minister for Land and Water Conservation (Nsw)
• Warnink (Erven) B.v v J. Townend & Son (Hull) Ltd (No. 2)
• Waugh v British Railways Board
• Grant v Downs
• National Employers Mutual General Insurance Association Ltd v Waind
• Commonwealth v Hospital Contribution Fund of Australia
• Baker v Campbell
• Moorgate Tobacco Company Ltd v Philip Morris Ltd (No.3)
• Waterford v Commonwealth
• Cohen v Cohen
• Astley v Austrust Ltd
• Northern Territory of Australia v Gpao
• Mann v Carnell
• General Omnibus Ltd, v London General Insurance Company Ltd
• Ankin v London and North Eastern Railway Company
• Burmah Oil Company Ltd v Governor and Company of the Bank of England