Robe River Mining Co. Pty Ltd v Commissioner of Taxation [1988] FCA 469

JUDGMENT No. 4.6.9.4,.6.8 sone

CATCHWORDS

INCOME TAX - allowable deductions - whether certain exchange losses suffered by the taxpayer in respect of repayment of the principal component of borrowings by it constituted "allowable capital expenditure" in carrying on prescribed mining operations within sub-s. 122A (1) of the Income Tax Assessment Act 1936. a

Income Tax Assessment Act 1915 Income Tax Assessment Act 1936 Income Tax Assessment Act 1947

Income Tax and Social Services Contribution Assessment Act 1951

Iron-Ore (Cleveland Cliffs) Agreement Act W.A. Income tax Assessment Act (No. 2) 1968

Taxation Laws Amendment Act 1987

Woodhouse AC Israel Cocoa Ltd. SA v Nigerian Produce Marketing Co. Ltd. QB

Federal Commissioner of Taxation v BHP Minerals Ltd. (1983) 68 FLR 132

Commissioner of Taxation v Northwest Iron Co. Ltd. (1986) 9 FCR

a

Federal Commissioner of Taxation v Broken-Hill Proprietary Co.

Ltd. (1969) 120 CLR 240

Federal Commissioner of Taxation v ICI Australia Ltd. (1972)

[27 CER 529 R v Bolton; Ex parte Beane (1987) 70 ALR 225

The Texas Company (Australasia) Ltd. v The Federal Commissioner of Taxation Cea) 63 CLR 382

Utah Development Co. v Federal Commissioner of Taxation (1975) 3 ALR 474 ((1976) 50 ALUR 678)

Caltex Ltd. v Federal Commissioner of Taxation (1960) 106 CLR AGC (Advances) Ltd. v The Commissioner of Taxation (1975) 132 CLR 175

cre

By

2.

Sherritt Gordon Mines Ltd. v Minister of National Revenue

(1968) 68 DTC 5160

Ben-Odeco Ltd. v Powlson (Inspector of Taxes) [1978] 1 WLR 1093

Avco Financial Services Ltd. v The Commissioner of Taxation CLR

ROBE RIVER MINING CO. PTY. LTD. v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

NOS. WAG 158, 159 and 160 of 1987