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Esso Australia Resources Pty Ltd v Commissioner of Taxation   flag  1

[2024] FCA 87
Federal Court of Australia
Australia - Commonwealth
16th February, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Esso Australia Resources Pty Ltd v Commissioner of Taxation (Costs) [2024] FCA 239 Federal Court of Australia Australia - Commonwealth 14 Mar 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Petroleum Resource Rent Tax Assessment Bill 1987 (Cth)
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) s24A, s27, s30, s31
Federal Court Rules 2011 (Cth) s39.32
Petroleum Resource Rent Tax Assessment Amendment Act 2012 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 324
Coles Supermarkets Australia Pty Ltd v Commissioner of Taxation [2019] FCA 1582 Federal Court of Australia Australia - Commonwealth 25 Sep 2019 AustLII flag 2
PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2014] FCAFC 71; (2014) 222 FCR 592 Federal Court of Australia Australia - Commonwealth 13 Jun 2014 AustLII flag 4
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCAFC 154; (2011) 199 FCR 226 Federal Court of Australia Australia - Commonwealth 6 Dec 2011 AustLII flag 21
Esso Australia Resources Pty Ltd v Commissioner of Taxation [2011] FCA 360; (2011) 194 FCR 32; (2011) 279 ALR 519; (2011) 83 ATR 47 Federal Court of Australia Australia - Commonwealth 13 Apr 2011 AustLII flag 12
Woodside Energy Ltd v FCT [2009] FCAFC 12; (2009) 174 FCR 91; (2009) 74 ATR 922 Federal Court of Australia Australia - Commonwealth 12 Feb 2009 AustLII flag 14
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 87
Commissioner of Taxation v Northumberland Development Co Pty Ltd (1995) 59 FCR 103; 138 ALR 89; (1995) 31 ATR 161 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 21
FCT v Brambles Holdings Ltd (1991) 28 FCR 451; (1991) 99 ALR 523; (1991) 72 LGRA 284; (1991) 21 ATR 1429 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 41
Otto Australia Pty Ltd v FCT (1991) 28 FCR 477; (1991) 72 LGRA 310; (1991) 21 ATR 1453 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 20
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 176
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 177
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 41
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 64

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