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Tara Mines Ltd v Inspector of Taxes   flag 

[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
Brosnan v Mutual Enterprises Ltd [1997] 3 IR 257 circa 1997 5
Cronin v Strand Dairy (1985) 3 ITR 441 circa 1985 3
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
Irish Agricultural Machinery Ltd v O'Culach á in [1990] 1 IR 535 circa 1990 3
Mara v Hummingbird [1982] ILRM 421 Republic of Ireland circa 1982 flag 70
Marbridge Mines Ltd v The Minister for National Revenue [1971] DTC 5231 Canada circa 1971 flag 1
McCann Ltd v O Culachain (Inspector of Taxes) [1986] 1 IR 196 circa 1986 20
McCausland v The Minister for Commerce [1956] NI 367 United Kingdom - Northern Ireland circa 1956 LexisNexis flag 2

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