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

[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 flag 18
18 Atr 103 18 ATR 103 Australia circa 1991 Legal Online / Westlaw 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 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 flag 398
Denison Mines Ltd v MNR 74 DTC 6525 Canada circa 1991 flag 2
Johns-Manville Canada Inc v R 85 DTC 5373 Canada circa 1991 flag 2
MNR v The McLean Mining Co Ltd 70 DTC 6368 Canada circa 1991 flag 2
Minister of National Revenue v Bethlehem Copper Corporation Ltd 74 DTC 6520 Canada flag 2
Bonner v Basset Mines Ltd (1912) 6 Tax Cas 146; (1912) 108 LT 764 United Kingdom circa 1912 flag 7
Morant v Wheal Grenville Mining Co (1894) 3 Tax Cas 298 United Kingdom circa 1894 flag 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 flag 32
Robert Addie v Solicitor of Inland Revenue [1875] 2 SC 431 United Kingdom - Scotland circa 1875 flag 4

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