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FCT v Cliffs International Inc   flag  4

[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265
Federal Court of Australia
Australia - Commonwealth
14th December, 1977

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
NT89/360 and Commissioner of Taxation [1990] AATA 705 Administrative Appeals Tribunal Australia 8 Oct 1990 AustLII flag
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd [1989] FCA 548; 90 ALR 589 Federal Court of Australia Australia - Commonwealth 22 Dec 1989 AustLII flag 7
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Income Tax Act (Cth)
Mining Act 1904 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Inland Revenue Commissioners v Church Commissioners for England [1977] AC 329 United Kingdom circa 1977 LexisNexis / Westlaw flag 9
Europa Oil (NZ) Ltd v Inland Revenue Commissioner (1976) 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
Steinberg v FCT [1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255 High Court of Australia Australia - Commonwealth 10 Oct 1975 AustLII flag 197
Cudgen Rutile (No 2) Pty Ltd v Chalk [1975] AC 520; [1975] 2 WLR 1 United Kingdom circa 1975 LexisNexis / Westlaw flag 129
Delhi International Oil Corporation v Olive [1973] WAR 52 Australia - Western Australia circa 1973 LexisNexis AU flag 15
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
Nicholas v Western Australia [1972] WAR 168 Australia - Western Australia circa 1972 LexisNexis AU flag 66
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
Poole and Dight v FCT [1970] HCA 25; 122 CLR 427; (1970) 44 ALJR 312; 1 ATR 715 High Court of Australia Australia - Commonwealth 5 Aug 1970 AustLII flag 19
Barrett v FCT [1968] HCA 59; 118 CLR 666; 42 ALJR 235; 15 ATD 149 High Court of Australia Australia - Commonwealth 9 Oct 1968 AustLII flag 8
Australia Ltd v C of Ti [1966] AC 275 United Kingdom circa 1966 LexisNexis / Westlaw flag 5
BP Australia Ltd v Commissioner of Taxation [1966] AC 221 United Kingdom circa 1966 LexisNexis / Westlaw flag 1
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 79
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
Vacuum Oil Co Pty Ltd v FCT [1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 5
Ralli Estates Ltd v Commissioner of Income Tax (1961) 1 WLR 329 United Kingdom circa 1961 LexisNexis / Westlaw flag 6
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 flag 144
Cooper v FCT [1958] HCA 46; (1958) 100 CLR 131; [1958] ALR 961; 11 ATD 488; 32 ALJR 270 High Court of Australia Australia - Commonwealth 23 Oct 1958 AustLII flag 8
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Davis Investments Pty Ltd v Commissioner of Stamp Duties (NSW) [1958] HCA 22; (1958) 100 CLR 392; [1958] ALR 561 High Court of Australia Australia - Commonwealth 9 May 1958 AustLII flag 53
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Cooper v FCT [1957] HCA 72; (1957) 97 CLR 397; [1957] ALR 1183; 11 ATD 281 High Court of Australia Australia - Commonwealth 5 Nov 1957 AustLII flag 11
Bolam v Regent Oil Co Ltd (1956) 37 Tax Cas 56 United Kingdom circa 1956 flag 6
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 flag 87
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 flag 849
Just v FCT (1949) 23 Australian Law Journal 47 Australian Law Journal Australia circa 1949 Legal Online flag 2
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 flag 304
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners (1946) 1 All ER 68; (1945) 27 Tax Cas 103 United Kingdom circa 1945 LexisNexis flag 16
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 flag 397
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685; (1937) 2 All ER 291 United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
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 flag 224
Egerton-Warburton v Deputy FCT [1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40 High Court of Australia Australia - Commonwealth 17 Sep 1934 AustLII flag 50
Minister of National Revenue v Spooner [1933] AC 684 United Kingdom circa 1933 LexisNexis / Westlaw flag 6
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Robert Addie & Sons' Collieries Ltd v Commissioners of Inland Revenue [1924] SC 231 United Kingdom - Scotland circa 1924 flag 7
John Smith & Son v Moore [1921] 2 AC 13; (1921) 125 LT 481 United Kingdom circa 1921 LexisNexis / Westlaw flag 28
Delage v Nugget Polish Co Ltd (1905) 92 LT 682 United Kingdom circa 1905 flag 7
Inland Revenue Commissioner v Europa Oil (NZ) Ltd (Europa No 1 AC 760 United Kingdom circa 1937 LexisNexis / Westlaw flag 8

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