FCT v Pine Creek Goldfields Ltd

[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758

Federal Court of Australia

Australia - Commonwealth

15th September, 1999

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Sharpcan Pty Ltd	[2018] FCAFC 163	Federal Court of Australia	Australia - Commonwealth	27 Sep 2018	AustLII
Esso Australia Resources Pty Ltd v The Commissioner of Taxation	[2011] FCA 565	Federal Court of Australia	Australia - Commonwealth	30 May 2011	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Rules (Cth)	s51
Mining Act (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII
QCT Resources Ltd v Commissioner of Taxation (Cth)	(1997) 97 ATC 4,432		Australia	circa 1997	IntelliConnect
Mount Isa Mines Ltd v FCT	[1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89	High Court of Australia	Australia - Commonwealth	2 Dec 1992	AustLII
Nizich v Commissioner of Taxation (Cth)	(1991) 91 ATC 4,747		Australia	circa 1991	IntelliConnect
Commissioner of Taxation v Mount Isa Mines Ltd	(1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII
Robe River Mining Co Pty Ltd v Commissioner of Taxation	(1989) 21 FCR 1; (1989) 88 ALR 50; (1989) 20 ATR 768	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd	[1979] 1 WLR 683		United Kingdom	circa 1979	LexisNexis / Westlaw
Cyprus Mines Corporation v Commissioner of Taxation (Cth)	(1978) 36 FLR 295; (1978) 22 ALR 322; (1978) 9 ATR 33		Australia	circa 1978	Legal Online / Westlaw
Taxation, Commissioner of (Cth) v Utah Development Co	(1976) 9 ALR 660; 50 ALJR 678; 6 ATR 233		Australia	circa 1976	LexisNexis AU
Utah Development Co v Commissioner of Taxation (Cth)	(1975) 5 ALR 474; (1975) 5 ATR 334		Australia	circa 1975	LexisNexis AU
Delhi International Oil Corporation v Olive	[1973] WAR 52		Australia - Western Australia	circa 1973	LexisNexis AU
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	27 Jul 1965	AustLII
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw
Sun Newspapers Ltd v FCT,40 Hallstroms Pty Ltd v FCT ,41 Broken	[1960] 3 All ER 359; (1960) 39 Tax Cas 194		United Kingdom	circa 1960	LexisNexis
Knight v Calder Grove Estates	(1954) 35 Tax Cas 447		United Kingdom	circa 1954
Stow Bardolph Gravel Co Ltd v Poole (Inspector of Taxes)	[1954] 3 All ER 637; (1954) 35 Tax Cas 194		United Kingdom	circa 1954	LexisNexis
Parker v FCT	[1953] HCA 80; (1953) 90 CLR 489; [1954] ALR 26; (1953) 10 ATD 287	High Court of Australia	Australia - Commonwealth	1 Dec 1953	AustLII
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII
Herring v FCT	[1946] HCA 18; (1946) 72 CLR 543; [1946] ALR 296	High Court of Australia	Australia - Commonwealth	20 Jun 1946	AustLII
Doncaster Amalgamated Collieries Ltd v Bean	(1946) 1 All ER 642		United Kingdom	circa 1946	LexisNexis
Bean v Doncaster Amalgamated Collieries Ltd	(1944) 171 LT 214		United Kingdom	circa 1944
FCT v Broken Hill South Ltd	[1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167	High Court of Australia	Australia - Commonwealth	7 Nov 1941	AustLII
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw
Boyce (HM Inspector of Taxes) v Whitwick Colliery Co Ltd	[1934] All ER 706; (1934) 18 Tax Cas 655; 151 LT 464		United Kingdom	circa 1934	LexisNexis
Golden Horse Shoe (New) Ltd v Thurgood	(1934) 1 KB 548		United Kingdom	circa 1934	LexisNexis / Westlaw
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd	[1928] 2 KB 405; (1928) 13 Tax Cas 772		United Kingdom	circa 1928	LexisNexis / Westlaw
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw
Robert Addie & Sons' Collieries Ltd v Commissioners of Inland Revenue	[1924] SC 231		United Kingdom - Scotland	circa 1924
Kauri Timber Co v Commissioner of Taxes	[1913] UKLawRpAC 28; [1913] AC 771		United Kingdom	10 Jul 1913	CommonLII
31 NZLR 617; [1913] AC 771	31 NZLR 617; [1913] AC 771		New Zealand	circa 1913	LexisNexis
Bonner v Basset Mines Ltd	(1912) 6 Tax Cas 146; (1912) 108 LT 764		United Kingdom	circa 1912
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII
Alianza Co Ltd v Bell	[1906] AC 18		United Kingdom	circa 1906	LexisNexis / Westlaw
Coltness Iron Co v Black	(1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67		United Kingdom	circa 1881	LexisNexis / Westlaw
Robert Addie v Solicitor of Inland Revenue	[1875] 2 SC 431		United Kingdom - Scotland	circa 1875
2 KB 405	2 KB 405		United Kingdom	circa 1910	LexisNexis / Westlaw
1 WLR 329	1 WLR 329		United Kingdom	circa 1910	LexisNexis / Westlaw

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