Dampier Mining Company Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1979] FCA 93

CATCHWORDS.

Income Tax - Expenditure by lessee - Allowable deductions - Mining company leasing sections of harbour and adjacent lowlying land - Soil dredged from harbour for navigation purposes and spread on adjacent land to support railway, processing and storage facilities - Navigational aids erected in harbour - All capital expenditure reimbursed by port authority upon surrender of leases - Whether "recoupment" - Whether claims barred accordingly - : Extent to which expenditure attributable to "port : facilities" (Part III, Divisions 10, 1OAAA) - Whether moneys expended "in making" or "in effecting" "impz~ovements" - Whether land "used" to produce

assessable income ~- Whether land "not subject to

tenant rights" (Part III, Division 4) - Income Tax

Assessment Act 1936, Part III Div.4,10,1L0AAA, ss.83AA(3),

85(1) (b), 85(3), 88(2), 122A, 122E, 122N(1), 122T, ' 123(2), 123A(1), 123A(2), 123B(1), 123&(1), 170.

Acts Interpretation Act 1901 ss.8(3), 22. Port Hedland

Port Authority Act 1970, s.19(2).

DAMPIER MINING COMPANY LIMITED v. THE COMMISSTONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

No. VG25, VG26 of 1978.

Coram : Brennan, Deane and Pisher JJ. Melbourne.

ll September 1979.

my

IN THE FEDERAL COURT OF AUSTRALIA) )

VICTORIA DISTRICT REGISTRY ) ) )

No. VG25 of 1978. GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF VICTORIA

BETWEEN : DAMPIER MINING COMPANY LIMITED Appellant AND : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent ORDER

JUDGES MAKING ORDER Brennan, Deane and Fisher JJ.

DATE OF ORDER

1l September 1979.

WHERE MADE Melbourne.

THE COURT ORDERS THAT : i. The appeal be dismissed. 2. The appellant pay to the respondent his costs

of this appeal.

~~

oa

IN THE FEDERAL COURY OF AUSTRALIA)

VICTORIA DISTRICT REGISTRY No. VG26 of 1978

ee sw

GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF VICTORIA