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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

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
Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014 (Cth)
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (Cth)
Mineral Resources Act 1989 (Qld)	s1, s2, s5, s6, s8, s15, s20, s24, s25, s40, s80, s118, s730

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
"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
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		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		81
Abrahams v FCT	[1944] HCA 32; (1944) 70 CLR 23	High Court of Australia	Australia - Commonwealth	23 Nov 1944	AustLII		86
(1907) 5 CLR 418	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954
[1999] Ch 4	[1999] Ch 4	Court of Chancery	United Kingdom	circa 1999	LexisNexis / Westlaw		5

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