Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2014] FCAFC 71 Citation: PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2014] FCAFC 71
Appeal from: PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation [2013] FCA 1175
Parties: PTTEP AUSTRALASIA (ASHMORE CARTIER) PTY LTD v COMMISSIONER OF TAXATION
File numbers: VID 1327 of 2013; VID 1328 of 2013; VID 1329 of 2013
Judges: MIDDLETON, PAGONE AND WIGNEY JJ
Date of judgment: 13 June 2014
Catchwords: STATUTES – Interpretation – (Cth) Petroleum Resource Rent Tax Assessment Act 1987 s 24(1)(b) – consideration receivable TAXATION AND REVENUE – Miscellaneous Taxation – Petroleum Resource Rent Tax – Taxable profit
Legislation: Petroleum Resource Rent Tax Assessment Act 1987 (Cth)
Cases cited: Esso Australia Resources Pty Ltd v Federal Commissioner of Taxation (2011) 199 FCR 226 Woodside Energy Ltd v Federal Commissioner of Taxation (No 2) (2007) 69 ATR 465
Date of hearing: 13 May 2014
Place: Melbourne
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 41
Counsel for the Appellant: Mr JW De Wijn QC with Mr AT Broadfoot
Solicitor for the Appellant: Ernst & Young Law Pty Limited
Counsel for the Respondent: Mr SJ Sharpley QC with Ms CM Pierce
Solicitor for the Respondent: Australian Taxation Office, Review and Dispute Resolution
IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY GENERAL DIVISION VID 1327 of 2013
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