LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Esso Australia Resources Pty Ltd v Commissioner of Taxation   flag  13

[2011] FCA 360; (2011) 194 FCR 32; (2011) 279 ALR 519; (2011) 83 ATR 47
Federal Court of Australia
Australia - Commonwealth
13th April, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Taxation (Cth) v Traviati [2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540 Federal Court of Australia Australia - Commonwealth 1 Jun 2012 AustLII flag 31
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCAFC 154; (2011) 199 FCR 226 Federal Court of Australia Australia - Commonwealth 6 Dec 2011 AustLII flag 22
Esso Australia Resources Pty Ltd v Commissioner of Taxation (No 1) [2011] FCAFC 134; (2011) 196 FCR 560; (2011) 284 ALR 66; (2011) 85 ATR 511 Federal Court of Australia Australia - Commonwealth 28 Oct 2011 AustLII flag 6
Esso Australia Resources Pty Ltd v The Commissioner of Taxation (No 2) [2011] FCA 521 Federal Court of Australia Australia - Commonwealth 18 May 2011 AustLII flag 6
Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Deputy Commissioner of Taxation [2020] FCA 632 Federal Court of Australia Australia - Commonwealth 15 May 2020 AustLII flag 3
Divas Beverages Holdings Ltd v Commissioner of Taxation [2018] FCA 576 Federal Court of Australia Australia - Commonwealth 27 Apr 2018 AustLII flag 3
Northbridge Enterprises Pty Ltd v Commissioner of Police [2014] WASC 135 Supreme Court of Western Australia Australia - Western Australia 14 Apr 2014 AustLII flag 3
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87 Federal Court of Australia Australia - Commonwealth 16 Feb 2024 AustLII flag 2
PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2013] FCA 1175 Federal Court of Australia Australia - Commonwealth 11 Nov 2013 AustLII flag 2
Esso Australia Resources Pty Ltd v Commissioner of Taxation (No 2) [2012] FCAFC 7 Federal Court of Australia Australia - Commonwealth 20 Feb 2012 AustLII flag 2
Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Federal Court of Australia Australia - Commonwealth 22 Nov 2024 AustLII flag
WETD 2024/D1 - Wine equalisation tax: the addition of water to cider or perry [2024] ATODWETD 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Petroleum Resource Rent Legislation Amendment Bill (Cth)
Acts Interpretation Act 1901 (Cth) s15AB
Evidence Act 1995 (Cth) s79
Income Tax Assessment Act (Cth)
Petroleum Revenue Act 1985 (Cth)
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Petroleum (Submerged Lands) Act 1967 (Cth)
Petroleum Resource Rent Legislation Amendment Act 1991 (Cth)
Petroleum Resource Rent Tax Act 1987 (Cth)
Taxation Laws Amendment Act (No 6) 2001 (Cth)
Interpretation Act 1984 (WA) s18, s55

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Nicholls v R [2005] HCA 1; (2005) 219 CLR 196; 213 ALR 1; 79 ALJR 468 High Court of Australia Australia - Commonwealth 3 Feb 2005 AustLII flag 153
(2002) 213 CLR 401 (2002) 213 CLR 401 Australia - Commonwealth circa 2002 Legal Online / Westlaw flag 122
Wacal Developments Pty Ltd v Realty Developments Pty Ltd [1978] HCA 30; (1978) 140 CLR 503; (1978) 20 ALR 621; 52 ALJR 615 High Court of Australia Australia - Commonwealth 25 Jul 1978 AustLII flag 114
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 1655; (1998) 83 FCR 511; (1998) 159 ALR 664; 40 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Dec 1998 AustLII flag 96
Trade Practices Commission v Australia Meat Holdings Pty Ltd [1988] FCA 338; (1988) 83 ALR 299; [1988] ATPR 40-876 Federal Court of Australia Australia - Commonwealth 28 Sep 1988 AustLII flag 88
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
C of T v Australian Guarantee Corporation Ltd (1984) 2 FCR 483 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 32
Commissioner of Taxation (Cth) v Traviati [2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540 Federal Court of Australia Australia - Commonwealth 1 Jun 2012 AustLII flag 31
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCAFC 154; (2011) 199 FCR 226 Federal Court of Australia Australia - Commonwealth 6 Dec 2011 AustLII flag 22
Diamond Shamrock Exploration Co v P Hodel C Cities Service Oil and Gas Corporation 853 F2d 1159; 57 USLW 2157 United States Court of Appeals, Fifth Circuit United States 17 Aug 1988 WorldLII flag 20
Woodside Energy Ltd v FCT (No 2) [2007] FCA 1961; (2007) 69 ATR 465 Federal Court of Australia Australia - Commonwealth 10 Dec 2007 AustLII flag 19
BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCAFC 433; 126 FCR 119; (2002) 51 ATR 520 Federal Court of Australia Australia - Commonwealth 20 Dec 2002 AustLII flag 17
Woodside Energy Ltd v FCT [2009] FCAFC 12; (2009) 174 FCR 91; (2009) 74 ATR 922 Federal Court of Australia Australia - Commonwealth 12 Feb 2009 AustLII flag 15
Esso Australia Resources Pty Ltd v Commissioner of Taxation (No 1) [2011] FCAFC 134; (2011) 196 FCR 560; (2011) 284 ALR 66; (2011) 85 ATR 511 Federal Court of Australia Australia - Commonwealth 28 Oct 2011 AustLII flag 6
Esso Australia Resources Pty Ltd v The Commissioner of Taxation (No 2) [2011] FCA 521 Federal Court of Australia Australia - Commonwealth 18 May 2011 AustLII flag 6
Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Deputy Commissioner of Taxation [2020] FCA 632 Federal Court of Australia Australia - Commonwealth 15 May 2020 AustLII flag 3
Divas Beverages Holdings Ltd v Commissioner of Taxation [2018] FCA 576 Federal Court of Australia Australia - Commonwealth 27 Apr 2018 AustLII flag 3
Northbridge Enterprises Pty Ltd v Commissioner of Police [2014] WASC 135 Supreme Court of Western Australia Australia - Western Australia 14 Apr 2014 AustLII flag 3
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2024] FCA 87 Federal Court of Australia Australia - Commonwealth 16 Feb 2024 AustLII flag 2
PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2013] FCA 1175 Federal Court of Australia Australia - Commonwealth 11 Nov 2013 AustLII flag 2
Esso Australia Resources Pty Ltd v Commissioner of Taxation (No 2) [2012] FCAFC 7 Federal Court of Australia Australia - Commonwealth 20 Feb 2012 AustLII flag 2
Esso Australia Resources Pty Ltd v FCT [2009] FCA 272; 75 ATR 323 Federal Court of Australia Australia - Commonwealth 27 Mar 2009 AustLII flag 1
Commercial Union Assurance Co of Australia Ltd v FCT (1977) 77 ATC 4,186 Australia circa 1977 IntelliConnect flag 1
Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 Federal Court of Australia Australia - Commonwealth 22 Nov 2024 AustLII flag
WETD 2024/D1 - Wine equalisation tax: the addition of water to cider or perry [2024] ATODWETD 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback