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Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd   flag  8

[2008] NTCA 14; (2008) 156 NTR 1; (2008) 227 FLR 156; (2008) 72 ATR 901; (2008) 24 NTLR 33; [2008] ATC 20-086
Supreme Court of the Northern Territory - Court of Appeal
Australia - Northern Territory
23rd December, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59; (2018) 265 CLR 585; (2018) 93 ALJR 65 High Court of Australia Australia - Commonwealth 5 Dec 2018 AustLII flag 27
Awad v Minister for Immigration [2015] FCCA 1381 Federal Circuit Court of Australia Australia 28 May 2015 AustLII flag 1
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
Police v Holloway; Police v Vithoulkas [2013] SASC 2 Supreme Court of South Australia Australia - South Australia 18 Jan 2013 AustLII flag 4
Murray Pest Management Pty Ltd v A & J Bilske [2012] NTSC 5; (2012) 165 NTR 28 Supreme Court of the Northern Territory Australia - Northern Territory 17 Jan 2012 AustLII flag
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Chief Commissioner of State Revenue v Qantas Airways Ltd [2009] NSWCA 163; (2009) 74 NSWLR 181; [2009] ATC 20-117; 76 ATR 82 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Jul 2009 AustLII flag 6

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Contextualism: 'The Modern Approach To Statutory Interpretation" (2018) 41 University of New South Wales Law Journal 1083 Barnes, Jeffrey Australia circa 2018 AustLII flag 6

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB, s34
Income Tax Assessment Act 1936 (Cth)
Taxation Administration (NSW)
Interpretation Act 1978 (NT) s4, s19, s62A
Stamp Duty Act (NT) s56P, s56R
Property Act (SA)
Taxation (Administration) Amendment Act 2000 (Tas) s4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 348
Alcan (NT) Alumina Pty Ltd v Commissioner of Taxes [2007] NTSC 9; (2007) 208 FLR 159; 65 ATR 784; (2007) 19 NTLR 153 Supreme Court of the Northern Territory Australia - Northern Territory 15 Feb 2007 AustLII flag 11
Minister for Immigration and Multicultural and Indigenous Affairs v Nystrom [2006] HCA 50; (2006) 228 CLR 566; (2006) 230 ALR 370; (2006) 81 ALJR 1; 93 ALD 1 High Court of Australia Australia - Commonwealth 8 Nov 2006 AustLII flag 307
Allianz Australia Insurance Ltd v GSF Australia Pty Ltd [2005] HCA 26; (2005) 221 CLR 568; 215 ALR 385; (2005) 79 ALJR 1079; (2005) 13 ANZ Insurance Cases 61-647; (2005) 42 MVR 311 High Court of Australia Australia - Commonwealth 19 May 2005 AustLII flag 287
Kelly v R [2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538 High Court of Australia Australia - Commonwealth 10 Mar 2004 AustLII flag 405
Re BHP Billiton Petroleum Pty Ltd and Chief Executive Officer of Customs [2002] AATA 705; (2002) 69 ALD 453; 50 ATR 1156 Administrative Appeals Tribunal Australia 19 Aug 2002 AustLII flag 7
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Commissioner for Taxation (Cth) v Murry (1998) 193 CLR 605 Australia - Commonwealth circa 1998 Legal Online / Westlaw flag 174
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
Deputy Commissioner of Taxation (NSW) v Mutton (1988) 90 FLR 454; (1988) 79 ALR 509; (1988) 12 NSWLR 104; 19 ATR 890 Australia - New South Wales circa 1988 Legal Online / Westlaw flag 72
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Mercantile Credits Ltd v Shell Co of Australia Ltd [1976] HCA 9; (1976) 136 CLR 326; (1976) 9 ALR 39; 50 ALJR 487 High Court of Australia Australia - Commonwealth 19 Mar 1976 AustLII flag 102
Box v Commissioner of Taxation [1952] HCA 61; (1952) 86 CLR 387; [1952] ALR 1011; 10 ATD 71 High Court of Australia Australia - Commonwealth 17 Nov 1952 AustLII flag 48
Akers v Commissioner (1946) 6 Tax Cas 693 United Kingdom circa 1946 flag 4
FCT v Williamson [1943] HCA 24; (1943) 67 CLR 561; [1943] ALR 332; 7 ATD 272 High Court of Australia Australia - Commonwealth 3 Sep 1943 AustLII flag 39
McCardle v Indianapolis Water Co 272 US 400; 71 L Ed 316; 47 SCt 144 United States Supreme Court United States 22 Nov 1926 WorldLII flag 27
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
Joy v St Louis 138 US 1; 34 L Ed 843; 11 SCt 243; 29 FED 546 United States Supreme Court United States 19 Jan 1891 WorldLII flag 18
aff ’ d 264 FED 643 circa 1998 2
Nevada-California Power Co v Hamilton 240 FED 485 circa 1998 1
Vercimak v Ostoich 221 P2d 602 United States circa 1998 flag 1
Grace Bros v Commissioner 173 F2d 170 United States circa 1998 Westlaw flag 55
In re Witkind ’ s Estate 167 Misc 885; 4 NYS2d 933 United States - New York circa 1998 flag 2
White & Wells v Commissioner 50 F2d 120 United States circa 1998 Westlaw flag 4
33 Ne2d 318 33 NE2d 318 United States circa 1998 flag 1
Oklahoma Operating Co 17 BTA 1127 United States circa 1998 flag 1
Chartiers Creek Coal Co 10 BTA 984 United States circa 1998 flag 1

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