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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

24th August, 2011

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s1, s5, s6, s8, s15
Mineral Resources Act 1989 (Qld)	s1, s5, s6, s8, s10, s15, s20, s24, s25, s40, s65, s80, s105, s116, s118, s185, s730

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Spencer v The Commonwealth	(1907) 5 CLR 418; [1907] HCA 82	High Court of Australia	Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
Spencer v The Commonwealth	[1907] HCA 82; (1907) 14 ALR 253; (1907) 5 CLR 418	High Court of Australia	Australia - Commonwealth	29 Oct 1907	AustLII		110
Abrahams v FCT	[1944] HCA 32; (1944) 70 CLR 23	High Court of Australia	Australia - Commonwealth	23 Nov 1944	AustLII		86
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
"Choosing the Right Joint Venture Structure for a Farmin or Farmout"	(2002) 5 Journal of Australian Taxation 60	Journal of Australian Taxation	Australia	circa 2002	AustLII		7
[1999] Ch 4	[1999] Ch 4	Court of Chancery	United Kingdom	circa 1999	LexisNexis / Westlaw		5
[2011] MT 2011/D2	[2011] MT 2011/D2	Montana Supreme Court	United States - Montana	circa 2011			1

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