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Mitsui & Co (Australia) Ltd v FCT 16

[2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341

Federal Court of Australia

Australia - Commonwealth

14th August, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nangaanya-ku Native Title Claim Group (Part B) v Western Australia (No 2)	[2024] FCA 729	Federal Court of Australia	Australia - Commonwealth	8 Jul 2024	AustLII
Harvey v Minister for Primary Industry and Resources	[2024] HCA 1; (2024) 98 ALJR 168	High Court of Australia	Australia - Commonwealth	7 Feb 2024	AustLII		9
TR 2024/1 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances	[2024] ATOTR TR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/1 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances	[2024] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2023/D2 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances	[2023] ATODTR TR2023/D2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Commissioner of Taxation v Shell Energy Holdings Australia Ltd	[2022] FCAFC 2	Federal Court of Australia	Australia - Commonwealth	25 Jan 2022	AustLII		2
Shell Energy Holdings Australia Ltd v Commissioner of Taxation	[2021] FCA 496	Federal Court of Australia	Australia - Commonwealth	12 May 2021	AustLII		3
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
TR 2017/D1 - Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances	[2017] ATODTR TR2017/D1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII		4
TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements	[2012] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements	[2012] ATOTR TR2012/7	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Federal Court judgments: April- June 2012"	[2012] BalJlNTLawSoc 59	Editors	Australia	circa 2012	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5, s9.5
(Timor Sea Treaty) Act 2003 (Cth)
Court Rules 2011 (Cth)	s39.32
(Submerged Lands) Act 1967 (Cth)	s14, s17
Mining Act (WA)	s52

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mitsui & Co (Australia) Ltd v Commissioner of Taxation	[2011] FCA 1423; (2011) 86 ATR 258	Federal Court of Australia	Australia - Commonwealth	13 Dec 2011	AustLII		6

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