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Tara Mines Ltd v Inspector of Taxes

[2002] IESC 67; [2002] 3 IR 438

Supreme Court of Ireland

Republic of Ireland

10th October, 2002

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act, 1936 (Cth)
Income Tax Act (Cth)
Corporation Tax Act, 1976	s54, s58
Finance Act, 1967	s9
Finance Act 1980	s2, s41, s50
Finance (Taxation of Profits of Certain Mines) Act, 1974
Finance (Miscellaneous Provisions) Act, 1956

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
Mara v Hummingbird	[1982] ILRM 421		Republic of Ireland	circa 1982			70
Marbridge Mines Ltd v The Minister for National Revenue	[1971] DTC 5231		Canada	circa 1971			1
Brosnan v Mutual Enterprises Ltd	[1997] 3 IR 257			circa 1997			5
McCausland v The Minister for Commerce	[1956] NI 367		United Kingdom - Northern Ireland	circa 1956	LexisNexis		2
McCann Ltd v O Culachain (Inspector of Taxes)	[1986] 1 IR 196			circa 1986			20
Irish Agricultural Machinery Ltd v O'Culach á in	[1990] 1 IR 535			circa 1990			3
Cronin v Strand Dairy	(1985) 3 ITR 441			circa 1985			3

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