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

(2002) 5 Journal of Australian Taxation 60
Birch, Charles
Journal of Australian Taxation
Australia

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 flag
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 flag
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 flag
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 flag
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 flag
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 flag

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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5
Petroleum (Submerged Lands) Act 1967 (Cth)
Stamp Duties Act 1920 (NSW) s84G
Petroleum Act 1923 (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
"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 flag 8
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 flag 19
"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 flag 1
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 flag 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 flag 524
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 flag 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 flag 281
"Equitable Action for Breach of Confidence: Is Information Ever Property, The" (1981) 9 Sydney Law Review 402 Sydney Law Review Australia circa 1981 AustLII flag 10
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 flag 147
"Confidential Information - A New Proprietary Interest - Part I" (1977-1978) 11 Melbourne University Law Review 223 Melbourne University Law Review Australia circa 1978 AustLII flag 8
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 flag 129
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 flag 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 flag 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 flag 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 flag 219
Carter v Hyde [1923] HCA 36; (1923) 33 CLR 115; 29 ALR 430 High Court of Australia Australia - Commonwealth 16 Aug 1923 AustLII flag 136
Blockey v FCT [1923] HCA 2; (1923) 31 CLR 503; 29 ALR 79 High Court of Australia Australia - Commonwealth 13 Mar 1923 AustLII flag 43
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 flag 11
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
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 flag 1
Werle & Co v Colquhoun [1888] UKLawRpKQB 46; 20 QBD 753 United Kingdom 22 Mar 1888 CommonLII flag 14
Erichsen v Last [1881] UKLawRpKQB 165; LR 8 QBD 414 United Kingdom 6 Dec 1881 CommonLII flag 43
"Farmounts and Capital Gains: The Cost of Doing Business" (1987) 6 AMPLA Bulletin 58 Australian Mining & Petroleum Law Association Bulletin Australia circa 1987 HeinOnline flag 2
"Farmout Agreement - Problem Areas to Be Addressed in Negotiation and Documentation" (1986) 5 AMPLA Bulletin 56 Australian Mining & Petroleum Law Association Bulletin Australia circa 1986 HeinOnline flag 1
"Joint Venture Agreements" (1982) 4 Australian Mining & Petroleum Law Journal 101 Australian Mining & Petroleum Law Journal Australia circa 1982 HeinOnline / Informit flag 7
"Matters to be Taken into Consideration in the Negotiation of Farmout and Operating Agreements" (1978) 1 Australian Mining & Petroleum Law Journal 509 Australian Mining & Petroleum Law Journal Australia circa 1978 HeinOnline / Informit flag 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 flag 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 flag 1
[1997] Australian Mining & Petroleum Law Yearbook 159 [1997] Australian Mining & Petroleum Law Yearbook 159 Australian Mining & Petroleum Law Yearbook Australia circa 1997 Informit flag 1
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 flag 1
Mining and Petroleum Joint Ventures" [1986] Australian Mining & Petroleum Law Yearbook 119 Australian Mining & Petroleum Law Yearbook Australia circa 1986 Informit flag 5
Interests and Contractual Rights In Petroleum Titles' [1985] Australian Mining & Petroleum Law Yearbook 309 Australian Mining & Petroleum Law Yearbook Australia circa 1985 Informit flag 11
"The jurisdictional basis of trade secret actions: economic and doctrinal considerations" (1997) 8 Australian Intellectual Property Journal 134 Australian Intellectual Property Journal Australia circa 1997 Legal Online flag 3
Using Intellectual Property as a Security (1996) 7 Australian Intellectual Property Journal 135 Australian Intellectual Property Journal Australia circa 1996 Legal Online flag 5
"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 flag 1
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
Parfew Nominees Pty Ltd v Commissioner of Taxation (Cth) (1986) 85 FLR 370; (1986) 17 ATR 1017 Australia circa 1986 Legal Online / Westlaw flag 4
Philip Morris Ltd v Commissioner of Taxation (Cth) (1979) 38 FLR 383; (1979) 10 ATR 44 Australia circa 1979 Legal Online / Westlaw flag 20
(1979) 10 Atr 593 (1979) 10 ATR 593 Australia circa 1979 Legal Online / Westlaw flag 9
Amoco Minerals Australia Co v Commissioner of State Taxation (WA) (1978) 8 ATR 719 Australia circa 1978 Legal Online / Westlaw flag 4
(1907) 5 CLR 418 (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Newton v Pyke (1908) 25 TLR 127 United Kingdom circa 1908 LexisNexis flag 40
Building and Civil Engineering Holidays Scheme Management Ltd v Post Office [1966] 1 QB 247 United Kingdom circa 1966 LexisNexis / Westlaw flag 17
Griffin v Pelton [1958] Ch 205 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 31
[1898] QB 228 [1898] QB 228 United Kingdom circa 1898 LexisNexis / Westlaw flag 1
Emerson v Custom Credit Corporation Ltd [1994] 1 Qd R 516 Australia - Queensland circa 1994 LexisNexis AU flag 16
FCT v Radnor Pty Ltd (1991) 102 ALR 187; (1991) 22 ATR 344 Australia circa 1991 LexisNexis AU flag 34
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 flag 15
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 flag 20
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 flag 14
Moncrief v Martin Oil Service Inc 658 F2d 768 United States Court of Appeals, Tenth Circuit United States 3 Sep 1981 WorldLII flag 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 flag 16
United States v W H Cocke 399 F2d 433 United States Court of Appeals, Fifth Circuit United States 16 Oct 1968 WorldLII flag 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 flag 23
Petroleum Financial Corporation v H C Cockburn 241 F2d 312 United States Court of Appeals, Fifth Circuit United States 16 Jan 1957 WorldLII flag 18
"Capital Gains – Some Practical Problems" (1988) 5 Taxation in Australia 291 Taxation in Australia Australia circa 1988 flag 1
110 SW 2d 53 110 SW 2d 53 US circa 1979 12
"Farm-Out Agreements" (1993) 2 Oil & Gas Law & Taxation Review 45 Oil & Gas Law & Taxation Review United Kingdom circa 1993 flag 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 flag 1
Re Butchart; Ex parte Jones (1865) 2 WW & AB (IE & M) 8 Supreme Court of Victoria Australia - Victoria circa 1865 flag 1
"Why Are Taxes So Complex, and Who Benefits?" (1996) 73 Tax Notes 1337 Tax Notes United States circa 1996 flag 1
"Ratios, Forecasting and Modelling" (1999) 2 Oil & Gas Law & Taxation Review 164 Oil & Gas Law & Taxation Review United Kingdom circa 1999 flag 1
"Another Look at Tax Law Simplicity" (1990) 47 Tax Notes 1225 Tax Notes United States circa 1990 flag 1
Mengden v Peninsula Prod Co 544 SW 2d 643 US 1
"Why Are Taxes So Complex, and Who Benefits?" (1990) 47 Tax Notes 341 Tax Notes United States circa 1990 flag 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 flag 1
"The Simplification Debate - Too Simplistic?" (1991) 26 Taxation in Australia 277 Taxation in Australia Australia circa 1991 flag 4
"Income Tax Implications of Mining" (1988) 5 Taxation in Australia 282 Taxation in Australia Australia circa 1988 flag 1
133 SW 2d 112 133 SW 2d 112 US circa 1984 3

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