TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure

[2017] ATOTR TR2017/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8, s330
Income Tax Assessment Act 1997 (Cth)	s2.15, s20.5, s35.5
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)	s1, s8, s40
Taxation Administration Act 1953 (Cth)	s1, s8
Mining Act 1906 (NSW)
Mining Act 1978 (WA)	s40, s155A

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSC 91; [2017] 1 NZLR 155; (2016) 27 NZTC 22-061	Supreme Court of New Zealand	New Zealand	27 Jul 2016	NZLII
ZZGN and Commissioner of Taxation	[2013] AATA 351	Administrative Appeals Tribunal	Australia	5 Apr 2013	AustLII
Mitsui & Co (Australia) Ltd v FCT	[2012] FCAFC 109; (2012) 205 FCR 523; [2012] ATC 20-341; (2012) 90 ATR 171	Federal Court of Australia	Australia - Commonwealth	14 Aug 2012	AustLII
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
(2012) 87 Atr 124	(2012) 87 ATR 124		Australia	circa 2012	Legal Online / Westlaw
Commissioner of Taxation v Bargwanna	[2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107	Federal Court of Australia	Australia - Commonwealth	12 Jun 2009	AustLII
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII
Esso Australia Resources Ltd v FCT	(1997) 144 ALR 458; (1997) 36 ATR 65		Australia	circa 1997	LexisNexis AU
QCT Resources Ltd v FCT	(1997) 36 ATR 184		Australia	circa 1997	Legal Online / Westlaw
Totalizator Agency Board v Commissioner of Taxation	(1996) 69 FCR 311; (1996) 139 ALR 644; (1996) 33 ATR 413	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw
AAT Case 9871	(1994) 29 ATR 1208		Australia	circa 1994	Legal Online / Westlaw
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376	Federal Court of Australia	Australia	22 May 1991	AustLII
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
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth)	[1990] FCA 343; (1990) 21 ATR 819	Federal Court of Australia	Australia - Commonwealth	6 Sep 1990	AustLII
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
Re Griffin Coal Mining Co Ltd v the Commissioner of Taxation	[1989] FCA 292; (1989) 20 ATR 1038	Federal Court of Australia	Australia - Commonwealth	4 Aug 1989	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
Commissioner of Taxation v Reynolds Australia Alumina Ltd	(1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw
Commissioner of Taxation v Ampol Exploration Ltd	(1986) 13 FCR 545; (1986) 69 ALR 289; (1986) 18 ATR 102	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 150; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII
Softwood Pulp and Paper Ltd v FCT	(1976) 7 ATR 101		Australia	circa 1976	Legal Online / Westlaw
Utah Development Co v Commissioner of Taxation (Cth)	(1975) 5 ALR 474; (1975) 5 ATR 334		Australia	circa 1975	LexisNexis AU
Wade v New South Wales Rutile Mining Co Pty Ltd	[1969] HCA 28; (1969) 121 CLR 177; [1969] ALR 577; 43 ALJR 247	High Court of Australia	Australia - Commonwealth	19 Jun 1969	AustLII
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
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII
Mount Isa Mines Ltd v FCT	[1954] HCA 53; (1954) 92 CLR 483; (1955) 10 ATD 423; [1955] ALR (CN) 1075	High Court of Australia	Australia - Commonwealth	22 Oct 1954	AustLII
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
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	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
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
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw
454 Hca 68	454 HCA 68	High Court of Australia	Australia - Commonwealth	circa 1936	AustLII
59 Hca 15	59 HCA 15	High Court of Australia	Australia - Commonwealth		AustLII
57 Hca 15	57 HCA 15	High Court of Australia	Australia - Commonwealth		AustLII
56 Hca 15	56 HCA 15	High Court of Australia	Australia - Commonwealth		AustLII
28 Atc 20-107	28 ATC 20-107		Australia	circa 1936	IntelliConnect
7 Atr 175	7 ATR 175		Australia	circa 1936	Legal Online / Westlaw

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