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TR 2014/9 - Petroleum resource rent tax: what does 'involved in or in connection with exploration for petroleum' mean?   flag 

[2014] ATOTR TR2014/9
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Petroleum Resource Rent Legislation Amendment Bill 1991 (Cth)
Petroleum Resource Rent Tax Assessment Bill 1987 (Cth)
Customs Act 1901 (Cth) s37
Income Tax Assessment Act 1997 (Cth)
Offshore Petroleum and Greenhouse Gas Storage Act 2006 (Cth)
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) s2, s37, s38
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
Re BHP Petroleum and Collector of Customs [1987] AATA 13; 6 AAR 245; (1987) 11 ALD 413 Administrative Appeals Tribunal Australia 21 Jan 1987 AustLII flag 13
Re Cliffs Robe River Iron Associates and Collector of Customs (1984) 6 ALN N255 Australia circa 1984 flag 6
Woodside Energy Ltd v FCT (No 2) [2007] FCA 1961; (2007) 69 ATR 465 Federal Court of Australia Australia - Commonwealth 10 Dec 2007 AustLII flag 19
Woodside Energy Ltd v Commissioner of Taxation [2006] FCA 1303; (2006) 155 FCR 357; 233 ALR 710; (2006) 64 ATR 379 Federal Court of Australia Australia - Commonwealth 4 Oct 2006 AustLII flag 21
Leppington Pastoral Co Pty Ltd v Commonwealth of Australia [1997] FCA 299; (1997) 76 FCR 318; (1997) 94 LGERA 68 Federal Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 21
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1261
Collector of Customs v Pozzolanic Enterprises Pty Ltd [1993] FCA 322; (1993) 115 ALR 1 Federal Court of Australia Australia - Commonwealth 9 Jul 1993 AustLII flag 80
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 103
Collector of Customs v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87

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