Esso Australia Resources Pty Ltd v Commissioner of Taxation 22

[2011] FCAFC 154; (2011) 199 FCR 226

Federal Court of Australia

Australia - Commonwealth

6th December, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Esso Australia Resources Pty Ltd	[2024] FCAFC 151	Federal Court of Australia	Australia - Commonwealth	22 Nov 2024	AustLII
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII	2
Kourtesis Family Trust v United Workers Union	[2023] WAIRComm 172	Western Australian Industrial Relations Commission	Australia - Western Australia	30 Mar 2023	AustLII
Australian Securities and Investments Commission v Select AFSL Pty Ltd (No 2)	[2022] FCA 786; 162 ACSR 1	Federal Court of Australia	Australia - Commonwealth	8 Jul 2022	AustLII	8
Programmed Industrial Maintenance Pty Ltd v The Construction Industry Long Service Leave Payments Board	[2021] WASCA 208	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	3 Dec 2021	AustLII	7
Commissioner of Taxation v Auctus Resources Pty Ltd	[2021] FCAFC 39; (2021) 284 FCR 294	Federal Court of Australia	Australia - Commonwealth	19 Mar 2021	AustLII	15
Programmed Industrial Maintenance Pty Ltd v The Construction Industry Long Service Leave Payments Board	[2020] WAIRComm 758	Western Australian Industrial Relations Commission	Australia - Western Australia	2 Sep 2020	AustLII
Auctus Resources Pty Ltd v Commissioner of Taxation	[2020] FCA 1096	Federal Court of Australia	Australia - Commonwealth	31 Jul 2020	AustLII	1
Singh v Lynch	[2020] NSWCA 152; (2020) 103 NSWLR 568	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Jul 2020	AustLII	20
Carter Capner Law v Clift	[2020] QCA 125	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	9 Jun 2020	AustLII	3
BWP Management Ltd v Ipswich City Council	[2020] QCA 104	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	19 May 2020	AustLII	2
Secretary, Department of Home Affairs v CCA19	[2019] FCAFC 209	Federal Court of Australia	Australia - Commonwealth	28 Nov 2019	AustLII	2
Australian Securities and Investments Commission v Westpac Securities Administration Ltd	[2019] FCAFC 187; (2019) 272 FCR 170; (2019) 373 ALR 455; 141 ACSR 1	Federal Court of Australia	Australia - Commonwealth	28 Oct 2019	AustLII	47
Minister for Immigration and Border Protection v ARJ17	[2017] FCAFC 125; (2017) 250 FCR 474; (2017) 347 ALR 477	Federal Court of Australia	Australia - Commonwealth	17 Aug 2017	AustLII	8
City of Swan v West Australian Shalom Group Inc	[2017] WASC 217	Supreme Court of Western Australia	Australia - Western Australia	3 Aug 2017	AustLII	8
TEC Pipe Pty Ltd and Clean Energy Regulator	[2017] AATA 48	Administrative Appeals Tribunal	Australia	20 Jan 2017	AustLII
Hope v Australian Community Pharmacy Authority	[2016] FCA 1597	Federal Court of Australia	Australia - Commonwealth	22 Dec 2016	AustLII	3
Pty Ltd v Commissioner of Taxation	[2014] AATA 515; [2014] ATC 10-373	Administrative Appeals Tribunal	Australia	29 Jul 2014	AustLII	1
PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation	[2014] FCAFC 71; (2014) 222 FCR 592	Federal Court of Australia	Australia - Commonwealth	13 Jun 2014	AustLII	5
PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation	[2013] FCA 1175	Federal Court of Australia	Australia - Commonwealth	11 Nov 2013	AustLII	2
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2012] FCAFC 5; (2012) 200 FCR 100	Federal Court of Australia	Australia - Commonwealth	20 Feb 2012	AustLII	9
Esso Australia Resources Pty Ltd v Commissioner of Taxation (No 2)	[2012] FCAFC 7	Federal Court of Australia	Australia - Commonwealth	20 Feb 2012	AustLII	2

Legislation Cited

Legislation Name	Provision
Petroleum Resource Rent Legislation Amendment Bill 1991 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1986 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1987 (Cth)
Admiralty Act 1988 (Cth)	s4
Acts Interpretation Act 1901 (Cth)	s15AB
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
Petroleum (Submerged Lands) Act 1967 (Cth)
Petroleum Resource Rent Legislation Amendment Act 1991 (Cth)
Petroleum Resource Rent Tax Act 1987 (Cth)	s4, s5
Taxation Laws Amendment Act (No 6) 2001 (Cth)
Petroleum Resource Rent Tax Assessment Regulations 2005 (Cth)	s19, s24

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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	6
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2011] FCA 360; (2011) 194 FCR 32; (2011) 279 ALR 519; (2011) 83 ATR 47	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII	13
Spencer v Commonwealth	[2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244	High Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII	1991
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue	[2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134	High Court of Australia	Australia - Commonwealth	30 Sep 2009	AustLII	2329
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	15
Woodside Energy Ltd v FCT (No 2)	[2007] FCA 1961; (2007) 69 ATR 465	Federal Court of Australia	Australia - Commonwealth	10 Dec 2007	AustLII	19
Oxfordshire County Council v Oxford City Council	[2006] UKHL 25; [2006] 2 AC 674; [2006] 4 All ER 817; [2006] 2 WLR 1235; [2006] All ER (D) 340; [2006] 2 EGLR 95	House of Lords	United Kingdom	circa 2006	BAILII	66
Australian Communications Network Pty Ltd v Australian Competition and Consumer Commission	[2005] FCAFC 221; (2005) 146 FCR 413; (2005) 224 ALR 344; [2006] ATPR 42-090	Federal Court of Australia	Australia - Commonwealth	25 Oct 2005	AustLII	15
MacDonald (Inspector of Taxes) v Dextra Accessories Ltd	[2005] UKHL 47; [2005] 4 All ER 107	House of Lords	United Kingdom	circa 2005	BAILII	33
Visa International Service Association v Reserve Bank of Australia	[2003] FCA 977; (2003) 131 FCR 300	Federal Court of Australia	Australia - Commonwealth	19 Sep 2003	AustLII	76
Fox v Percy	[2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII	5063
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5352
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII	86
Sun World International Inc v Registrar, Plant Breeders' Rights	(1998) 87 FCR 405; (1998) 158 ALR 98; 42 IPR 321; 28 AAR 301; [1998] AIPC 37,679	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw	11
PMT Partners Pty Ltd (in liq) v Australian National Parks and Wildlife Service	[1995] HCA 36; (1995) 184 CLR 301; (1995) 131 ALR 377; (1995) 69 ALJR 829	High Court of Australia	Australia - Commonwealth	11 Oct 1995	AustLII	317
Owners of Shin Kobe Maru v Empire Shipping Co Inc	(1994) 181 CLR 404		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	488
Owners of Shin Kobe Maru v Empire Shipping Co Inc	[1994] HCA 54; 125 ALR 1; 68 ALJR 907; 181 CLR 404	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII	183
Delaney v Staples (t/a De Monfort Recruitment)	[1992] 1 AC 687; [1992] 1 All ER 944; [1992] 2 WLR 451		United Kingdom	circa 1992	LexisNexis / Westlaw	100
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	20
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	114
Robshaw Brothers Ltd v Mayer	[1957] 1 Ch 125; [1956] 3 All ER 833	Court of Chancery	United Kingdom	circa 1957	LexisNexis / Westlaw	8
Simpson v Connolly	[1953] 1 WLR 911		United Kingdom	circa 1953	LexisNexis / Westlaw	10
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII	178
Richardson v Austin	[1911] ArgusLawRp 46; (1911) 12 CLR 463; 17 ALR 324	Argus Law Reports	Australia	15 Jun 1911	AustLII	31
Dearman v Dearman	[1908] HCA 84; (1908) 7 CLR 549	High Court of Australia	Australia - Commonwealth	14 Dec 1908	AustLII	876

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