B.P. Australia Ltd v Federal Commissioner of Taxation
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1965 |
| Date | 1965 |
| Court | Privy Council |
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126 cases
- Commissioner of Taxation v Pine Creek Goldfields Ltd
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Dolan v A.B. Company Ltd
...Bolam v. Regent Oil Co. Ltd.TAX (1956) 37 T.C. 56 and B.P. Australia Ltd. v. Commissioner of Taxation of the Commonwealth of AustraliaELR[1966] A.C. 224 approved. British Insulated & Helsby Cables v. AthertonELR [1926] A.C. 205; Anglo-Persian Oil Co. Ltd. v. DaleELR [1932] 1 K.B. 124 and St......
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ECC Quarries Ltd v Watkis
...of Strick v. Regent Oil Co. Ltd.(5)[1966] A.C. 295 and B.P. Australia Ltd. v. Commissioner of Taxation of the Commonwealth of Australia [1966] A.C. 224 in which the same learned Lords of Appeal gave their decisions on the same day in the House of Lords and the Privy Council in comparable ca......
- Metal Manufactures Ltd v Commissioner of Taxation
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4 books & journal articles
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Interest Deductibility, the Reasonable Expectation of Profit Test, and the Supreme Court Of Canada: From Bronfman Trust and Moldowan to Singleton, Ludmer, Stewart and Walls
...sense appreciation of the guiding features’ of the events in question: B.P. Australia Ltd. v. Commissioner of Taxation of Australia , [1966] A.C. 224 (P.C.).” 27 Welcoming this trend as “laudable . . . provided that it is consistent with the text and purposes of the taxation statute,” 28 th......
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Business and Property Income
...that, the taxpayer enters into a binding agreement to 18 BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia , [1966] AC 224 at 264 (PC), Lord Pearce, approved by the SCC in Canada v Johns-Manville Canada Inc , [1985] 2 SCR 46 at 56 (thorough analysis of law; purcha......
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RECONSIDERING THE INCOME TAX TREATMENT OF INVESTIGATION FEES.
...72 [emphasis added]. (50) Rio Tinto TCC, supra note 4 at para 77; Johns-Manville, supra note 11 at para 14, citing BP Australia Ltd v R, [1966] AC 224, [1965] 3 WLR 608 (UKPC) [BP Australia]; Newmont Canada Corp v R, 2012 FCA 214 at para (51) Bowland v R, 99 DTC 998, 1999 CarswellNat 1718 a......
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The historical significance of the High Court's decision in Federal Commissioner of Taxation v. The Myer Emporium Ltd.
...and McHugh JJ). (19) Ibid 137 (Brennan, Dawson, Toohey, Gaudron and McHugh JJ) (citations omitted). (20) (1938) 61 CLR 337, 363. (21) [1966] AC 224, 261 (Lords Reid, Morris, Pearce, Upjohn and (22) Ibid 264 (Lords Reid, Morris, Pearce, Upjohn and Wilberforce). (23) (1999) 198 CLR 639, 663 (......