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Commissioner of Taxation v Mount Isa Mines Ltd   flag  18

(1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294
Federal Court of Australia
Australia

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR TR2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
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 flag 9
Esso Australia Resources Pty Ltd v The Commissioner of Taxation [2011] FCA 565 Federal Court of Australia Australia - Commonwealth 30 May 2011 AustLII flag 2
FCT v Pine Creek Goldfields Ltd [1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758 Federal Court of Australia Australia - Commonwealth 15 Sep 1999 AustLII flag 2
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth) [1999] FCA 326; (1999) 41 ATR 471 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 1
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities [1999] ATOTR TR1999/2 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities [1999] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries [1998] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/2 - Income tax: miscellaneous trading stock issues affecting the general mining, petroleum mining and quarrying industries [1998] ATOTR TR98/2 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine [1995] ATOTR TR95/36 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine [1995] ATOTR 36 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
District Council of Coober Pedy and Cowell Electric Supply Co Ltd v Collector of Customs [1993] FCA 187; (1993) 42 FCR 127; (1993) 17 AAR 369; (1993) 30 ALD 829 Federal Court of Australia Australia - Commonwealth 23 Apr 1993 AustLII flag 45
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
International Cellars Pty Ltd v Commissioner of Taxation [1992] FCA 379; (1992) 37 FCR 281; 109 ALR 497; (1992) 23 ATR 512 Federal Court of Australia Australia - Commonwealth 7 Aug 1992 AustLII flag 3
Re Commissioner of Taxation of the Commonwealth of Australia v Mount Isa Mines Ltd [1991] FCA 53 Federal Court of Australia Australia - Commonwealth 28 Feb 1991 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"History and Counter-History: 25 Years of Writing for the High Court" (2015) 37 Sydney Law Review 569 Loughan, Arlie; McCrystal, Shae Australia circa 2015 AustLII flag
"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk" [2005] JlATaxTA 27 Burton, Mark Australia circa 2005 AustLII flag

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