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MT 2012/1 - Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements   flag 

[2012] ATOMTR MT2012/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.1, s2.5, s3.5, s11.5, s29.5, s99.5
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s20.5
Taxation Administration Act 1953 (Cth) s1, s2, s5, s6, s8, s15

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
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
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 176
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
"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 flag 7
(1907) 5 CLR 418 (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Employment, Education, Training & Youth Affairs, Dept of & Meldrum, Re (1996) 24 AAR 239; (1996) 43 ALD 297; (1997) 2 SSR 101 Australia circa 1997 Legal Online / Westlaw flag 9
Oram (Inspector of Taxes) v Johnson (1980) 2 All ER 1; [1980] 1 WLR 558 United Kingdom circa 1980 LexisNexis flag 8

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