Federal Court of Australia
134 | 6S weer?
t
CATCHWORDS
Income Tax - Mining - Deduction for Expenditure on Residential Accommodation for Employees - Whether Accommodation "at a place adjacent to the site" of the mine - Meaning of "adjacent" - Need for Judge to have a view of
Locality.
Income Tax Assessment Act 1936 - sections 54, 59, 122, 122A,
122C, 122D, 122DA, 122DB, 122E, 122K.
Crown Land Consolidation Act 1913 (N.S.W.) ~ sections 163, 164.
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. B.H.P. MINERALS LIMITED
No.VG142 of 1982
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. B.H.P. MINERALS LIMITED
No.VG143 of 1982
Fox, Toohey and Lockhart JJ. 14 July 1983.
Melbourne.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
No. VG142 of 1982
GENERAL DIVISION
JUDGES:
DATE OF ORDER:
Fox,
ON APPEAL FROM A SINGLE JUDGE OF THE SUPREME COURT OF VICTORIA (COMMONWEALTH TAX NO. 147)
BETWEEN:
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant AND: B.H.P. MINERALS LIMITED
Respondent
No. VG143 of 1982
ON APPEAL FROM A SINGLE JUDGE OF THE SUPREME COURT OF VICTORIA CCOMMONWEALTH TAX NO. 147A)
BETWEEN :
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant AND:
B.H.P. MINERALS LIMITED
ORDER
Toohey and Lockhart JJ.
14 July 1983.
WHERE MADE: Melbourne.
THE COURT ORDERS THAT-
1. The appeals be dismissed.
2. The appellant to pay the respondent's costs of
the appeals.
IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY
GENERAL DIVISION
No. VG 142 OF 1982
ON APPEAL FROM A SINGLE JUDGE _OF THE SUPREME COURT OF VICTORTA (COMMONWEALTH TAX NO. 147)
BETWEEN :
THE COMMISSIONER OF
TAXATION OF THE
COMMONWEALTH OF AUSTRALIA Appeliant
AND:
Respondent
No. VG 143 of 1982
ON APPEAL FROM A SINGLE
JUDGE OF THE SUPREME COURT
OF VICTORIA (COMMONWEALTH
TAX NO. 147A)
BETWEEN :
THE COMMISSIONER OF
TAXATION OF THE
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