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TR 95/36 - Income tax: characterisation of expenditure incurred in establishing and extending a mine

[1995] ATOTR TR95/36

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8, s100, s330
Income Tax Assessment Act 1997 (Cth)	s5.1
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		18
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		305
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		398
Bonner v Basset Mines Ltd	(1912) 6 Tax Cas 146; (1912) 108 LT 764		United Kingdom	circa 1912			7
Morant v Wheal Grenville Mining Co	(1894) 3 Tax Cas 298		United Kingdom	circa 1894			4
Coltness Iron Co v Black	(1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67		United Kingdom	circa 1881	LexisNexis / Westlaw		32
Robert Addie v Solicitor of Inland Revenue	[1875] 2 SC 431		United Kingdom - Scotland	circa 1875			4
Johns-Manville Canada Inc v R	85 DTC 5373		Canada				2
Denison Mines Ltd v MNR	74 DTC 6525		Canada				2
Minister of National Revenue v Bethlehem Copper Corporation Ltd	74 DTC 6520		Canada				2
MNR v The McLean Mining Co Ltd	70 DTC 6368		Canada				2
18 Atr 103	18 ATR 103		Australia		Legal Online / Westlaw		2

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