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Parker v FCT   flag  25

[1953] HCA 80; (1953) 90 CLR 489; [1954] ALR 26; (1953) 10 ATD 287
High Court of Australia
Australia - Commonwealth
1st December, 1953

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harvey v Minister for Primary Industry and Resources [2022] FCAFC 66 Federal Court of Australia Australia - Commonwealth 29 Apr 2022 AustLII flag
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag 9
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR TR2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure [2017] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Western Australia v Ward [2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446 High Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 612
TR 2000/4 - Fringe benefits tax: meaning of 'business premises' [2000] ATOTR TR2000/4 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
TR 2000/4 - Fringe benefits tax: meaning of 'business premises' [2000] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2000 AustLII flag
FCT v Pine Creek Goldfields Ltd [1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758 Federal Court of Australia Australia - Commonwealth 15 Sep 1999 AustLII flag 2
Chief Executive Officer of Customs v WMC Resources Ltd (as agent for East Spar Alliance) [1998] FCA 1271 Federal Court of Australia Australia - Commonwealth 9 Oct 1998 AustLII flag 1
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 353 Federal Court of Australia Australia - Commonwealth 12 May 1997 AustLII flag
Regional Director of Customs (Wa) v Dampier Salt (Operations) Pty Ltd [1996] FCA 1543 Federal Court of Australia Australia - Commonwealth 12 Jun 1996 AustLII flag
Regional Director of Customs (WA) v Dampier Salt (Operations) Pty Ltd [1996] FCA 452; (1996) 67 FCR 108; (1996) 23 AAR 252 Federal Court of Australia Australia - Commonwealth 12 Jun 1996 AustLII flag 24
Re Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 277 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 1
Re Taxation Appeals [1990] AATA 220; 21 ATR 3759 Administrative Appeals Tribunal Australia 14 Sep 1990 AustLII flag
Re North Australian Cement Ltd v Commissioner of Taxation of the Commonwealth of Australia [1989] FCA 304; (1989) 20 ATR 1058 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Reynolds Australia Alumina Ltd; the Shell Co of Australia Ltd; BHP Minerals Ltd; Kobe Alumina Associates (Australia) Pty Ltd and Worsley Alumina Pty Ltd [1987] FCA 427 Federal Court of Australia Australia - Commonwealth 26 Nov 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Northwest Iron Co Ltd [1986] FCA 93 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag
FCT v ICI Australia Ltd [1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 91
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 flag 84

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Table of Cases" (1997) 16 (3) Australian Mining & Petroleum Law Journal 301 Editors Australia circa 1997 AustLII flag
"Disposal of Mining and Petroleum Interests and Current Revenues Considerations" [1988] AUMPLawAYbk 21 Myers, AJ Australia circa 1988 AustLII flag
"Table of Cases" [1988] AUMPLawAYbk 1 Editors Australia circa 1988 AustLII flag
"Gold - Tax and Finance Issues" [1986] AUMPLawAYbk 4 Mews, Jas Australia circa 1986 AustLII flag
"Gold: Tax Issues" [1986] AUMPLawAsnYbk 4 Mews, J a S Australia circa 1986 AustLII flag
"An Interface of Law and Technology: Defining the Extent of Mining Operations" (1983) 15 (1-2) University of Western Australia Law Review 33 Nicholson, R D Australia - Western Australia circa 1983 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Regulation (NSW)
Mineral Lands Act 1892 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Henderson [1943] HCA 48; (1943) 68 CLR 29; [1943] ALR 134; 7 ATD 173; 2 AITR 440 High Court of Australia Australia - Commonwealth 4 Jun 1943 AustLII flag 48
FCT v Henderson [1943] HCA 46 High Court of Australia Australia - Commonwealth circa 1943 AustLII flag 4

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