Federal Commissioner of Taxation v Ici Australia Ltd
Jurisdiction | Australia Federal only |
Judgment Date | 1972 |
Neutral Citation | [1972] HCA 75,1972-1201 HCA A |
Date | 1972 |
Court | High Court |
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21 cases
- David Mitchell Ltd v Chief Executive Officer of Customs
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O'Connell v Tara Mines Ltd
... ... TARA MINES LIMITED Synopsis: TAXATION Corporation tax Mining - Definition of "mining operation" - ... They considered a number of cases, particularly those decided in Australia, as to the meaning of the term "mining operations" in not dissimilar ... without more, excluded from the description "mining operations": Federal Commission of Taxation v. Henderson [1943] 68 C.L.R. 29 ; North ... to which the Court was referred and which included, Federal Commissioner of Taxation v. Broken Hill Proprietary Co. [1967- 1969] 120 C.L.R. 241 ... ...
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General Dynamics United Kingdom Ltd v State of Libya
...passed when there was only coal gas in common use included liquified petroleum gas. In Federal Comr of Taxation v. ICI Australia Ltd(1972) 127 CLR 529 salt-panning was held to be “mining” for the purposes of the Income Tax Assessment Act 1936–1966 (Commonwealth). In Barker v. Wilson[1980] 1......
- Commissioner of Taxation v Brambles Holdings Ltd
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