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"Choosing the Right Joint Venture Structure for a Farmin or Farmout"     7

Cases Referring to this Journal Article

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
MT 2012/2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2012] ATOMTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR MT2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2012] ATOMTR MT2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2011/D2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2011] ATODMTR MT2011/D2	Australian Taxation Office	Australia - Commonwealth	24 Aug 2011	AustLII
MT 2011/D1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2011] ATODMTR MT2011/D1	Australian Taxation Office	Australia - Commonwealth	27 Jul 2011	AustLII

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Mining and Petroleum Interests and Current Revenue Considerations Capital Gains Tax Impacts"	[1988] Australian Mining & Petroleum Law Yearbook 322	Australian Mining & Petroleum Law Yearbook	Australia	circa 1988	Informit		1
Mining and Petroleum Joint Ventures"	[1986] Australian Mining & Petroleum Law Yearbook 119	Australian Mining & Petroleum Law Yearbook	Australia	circa 1986	Informit		5
Interests and Contractual Rights In Petroleum Titles'	[1985] Australian Mining & Petroleum Law Yearbook 309	Australian Mining & Petroleum Law Yearbook	Australia	circa 1985	Informit		11
"Capital Gains Tax – Report of the Review of Business Taxation"	(1999) 28 Australian Tax Review 222	Australian Tax Review	Australia	circa 1999	Legal Online / Informit		1
MT 2012/2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2012] ATOMTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2012] ATOMTR MT2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2012/2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2012] ATOMTR MT2012/2	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
MT 2011/D2 - Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements	[2011] ATODMTR MT2011/D2	Australian Taxation Office	Australia - Commonwealth	24 Aug 2011	AustLII
MT 2011/D1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements	[2011] ATODMTR MT2011/D1	Australian Taxation Office	Australia - Commonwealth	27 Jul 2011	AustLII
"Tolling Companies and Their Income Taxation Features"	(2002) 5 (2) Journal of Australian Taxation 213	Birch, Charles	Australia	circa 2002	AustLII
Griffin v Pelton	[1958] Ch 205	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw		31
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		41
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII		522
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd	[1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII		54
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		281
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		130
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd	[1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240	High Court of Australia	Australia - Commonwealth	8 May 1947	AustLII		219
Carter v Hyde	[1923] HCA 36; (1923) 33 CLR 115; 29 ALR 430	High Court of Australia	Australia - Commonwealth	16 Aug 1923	AustLII		136
Blockey v FCT	[1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79	High Court of Australia	Australia - Commonwealth	13 Mar 1923	AustLII		43
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
"Confidential Information - A New Proprietary Interest - Part I"	(1977-1978) 11 Melbourne University Law Review 223	Melbourne University Law Review	Australia	circa 1978	AustLII		8
"Ratios, Forecasting and Modelling"	(1999) 2 Oil & Gas Law & Taxation Review 164	Oil & Gas Law & Taxation Review	United Kingdom	circa 1999			1
"Farm-Out Agreements"	(1993) 2 Oil & Gas Law & Taxation Review 45	Oil & Gas Law & Taxation Review	United Kingdom	circa 1993			1
"Contracts and the Legal Interests in the United Kingdom in the Context of Farm-ins"	(1983) 2 Oil & Gas Law & Taxation Review 21	Oil & Gas Law & Taxation Review	United Kingdom	circa 1983			1
"Coming of Age: Initiating the Oilfield into Performance Disclosure"	(1997) 50 SMU Law Review 663	SMU Law Review	United States	circa 1997	HeinOnline / LexisNexis		1
Shearer v Wilding	[1915] NSWStRp 34; (1915) 15 SR (NSW) 283; 32 WN (NSW) 83	Supreme Court of New South Wales	Australia - New South Wales	25 Jun 1915	AustLII		11
John Bridge & Co Ltd v McGrath	[1904] NSWStRp 82; (1904) 4 SR (NSW) 441; 21 WN (NSW) 159	Supreme Court of New South Wales	Australia - New South Wales	17 Aug 1904	AustLII		1
Re Butchart; Ex parte Jones	(1865) 2 WW & AB (IE & M) 8	Supreme Court of Victoria	Australia - Victoria	circa 1865			1
Taxation (WA), Commissioner of State v Nischu Pty Ltd	[1991] WASC 129; (1991) 4 WAR 437; (1991) 21 ATR 1557	Supreme Court of Western Australia	Australia - Western Australia	10 Apr 1991	AustLII		19
"Tax Reform and Tax Simplification: Some Conceptual Issues and a Preliminary Assessment"	(1999) 21 Sydney Law Review 500	Sydney Law Review	Australia	circa 1999	AustLII		8
"Equitable Action for Breach of Confidence: Is Information Ever Property, The"	(1981) 9 Sydney Law Review 402	Sydney Law Review	Australia	circa 1981	AustLII		10
"Why Are Taxes So Complex, and Who Benefits?"	(1996) 73 Tax Notes 1337	Tax Notes	United States	circa 1996			1
"Why Are Taxes So Complex, and Who Benefits?"	(1990) 47 Tax Notes 341	Tax Notes	United States	circa 1990			1
"Another Look at Tax Law Simplicity"	(1990) 47 Tax Notes 1225	Tax Notes	United States	circa 1990			1
"The Simplification Debate - Too Simplistic?"	(1991) 26 Taxation in Australia 277	Taxation in Australia	Australia	circa 1991			4
"Capital Gains – Some Practical Problems"	(1988) 5 Taxation in Australia 291	Taxation in Australia	Australia	circa 1988			1
"Income Tax Implications of Mining"	(1988) 5 Taxation in Australia 282	Taxation in Australia	Australia	circa 1988			1
"The Taxation Consequences of the Introduction and Retirement of Participants of Mining and Oil and Gas Ventures"	(1984) 18 Taxation in Australia 950	Taxation in Australia	Australia	circa 1984			1
United States v W H Cocke	399 F2d 433	United States Court of Appeals, Fifth Circuit	United States	16 Oct 1968	WorldLII		13
Estate Weinert v Commissioner of Internal Revenue	(1961) 294 F2d 750	United States Court of Appeals, Fifth Circuit	United States	31 Aug 1961	WorldLII		23
Petroleum Financial Corporation v H C Cockburn	241 F2d 312	United States Court of Appeals, Fifth Circuit	United States	16 Jan 1957	WorldLII		18
Moncrief v Martin Oil Service Inc	658 F2d 768	United States Court of Appeals, Tenth Circuit	United States	3 Sep 1981	WorldLII		4
Birnbaum v United States	394 US 922; 22 L Ed 2d 455; 89 SCt 1181	United States Supreme Court	United States	21 Apr 1969	WorldLII		16
"Joint Ventures - A Branch of Partnership Law"	(1990-1991) 16 University of Queensland Law Journal 256	University of Queensland Law Journal	Australia	circa 1991	AustLII		1
133 SW 2d 112	133 SW 2d 112	US		circa 1984			3
110 SW 2d 53	110 SW 2d 53	US					12
Mengden v Peninsula Prod Co	544 SW 2d 643	US		circa 1984			1
"Simplification and Equity as Goals of Tax Policy"	(1968) 9 William & Mary Law Review 915	William & Mary Law Review	United States	circa 1968	HeinOnline / LexisNexis		1
Commissioner of Stamp Duties (NSW) v JV (Crows Nest) Pty Ltd	(1986) 7 NSWLR 529; (1986) 17 ATR 1086		Australia - New South Wales	circa 1986	LexisNexis AU		20
FCT v Radnor Pty Ltd	(1991) 102 ALR 187; (1991) 22 ATR 344		Australia	circa 1991	LexisNexis AU		34
Brisbane Water County Council v Commissioner of Stamp Duties (NSW)	[1979] 1 NSWLR 320; (1979) 9 ATR 576		Australia - New South Wales	circa 1979	LexisNexis AU		14
(1979) 10 Atr 593	(1979) 10 ATR 593		Australia	circa 1979	Legal Online / Westlaw		9
[1898] QB 228	[1898] QB 228		United Kingdom	circa 1898	LexisNexis / Westlaw		1
Newton v Pyke	(1908) 25 TLR 127		United Kingdom	circa 1908	LexisNexis		40
Emerson v Custom Credit Corporation Ltd	[1994] 1 Qd R 516		Australia - Queensland	circa 1994	LexisNexis AU		16
Pancontinental Mining Ltd v Commissioner of Stamp Duties	[1989] 1 Qd R 310; (1988) 19 ATR 948; 15 IPR 612		Australia - Queensland	circa 1989	LexisNexis AU		15
Werle & Co v Colquhoun	[1888] UKLawRpKQB 46; 20 QBD 753		United Kingdom	22 Mar 1888	CommonLII		14
(1907) 5 CLR 418	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
Building and Civil Engineering Holidays Scheme Management Ltd v Post Office	[1966] 1 QB 247		United Kingdom	circa 1966	LexisNexis / Westlaw		17
Parfew Nominees Pty Ltd v Commissioner of Taxation (Cth)	(1986) 85 FLR 370; (1986) 17 ATR 1017		Australia	circa 1986	Legal Online / Westlaw		4
Philip Morris Ltd v Commissioner of Taxation (Cth)	(1979) 38 FLR 383; (1979) 10 ATR 44		Australia	circa 1979	Legal Online / Westlaw		20
Erichsen v Last	[1881] UKLawRpKQB 165; LR 8 QBD 414		United Kingdom	6 Dec 1881	CommonLII		43
Amoco Minerals Australia Co v Commissioner of State Taxation (WA)	(1978) 8 ATR 719		Australia	circa 1978	Legal Online / Westlaw		4