Broken Hill Pty Co Ltd v Commissioner of Taxation (Cth) [1968] HCA 16

High Court of Australia Kitto J. Barwick C.J. McTiernan, Menzies and Owen JJ. Broken Hill Pty Co Ltd v Commissioner of Taxation (Cth) [1968] HCA 16

ORDER That the appeals be consolidated. The Order in the consolidated appeals shall be:—

1. That the appeal (in respect of the year of income ending on 31st May 1963) Court Book No. 8 of 1967 be dismissed.

1. That the appeal (in respect of the year of income ending on 31st May 1964) Court Book No. 9 of 1967 be allowed and that the amended assessment notice of which issued on 6th April 1967 be remitted to the respondent for further amendment by the allowance of a deduction of £287,575 ($575,150) in respect of expenditure incurred by the appellant during the year of income on dredging an approach channel at Whyalla.

2. That the appeal (in respect of the year of income ending on 31st May 1965) Court Book No. 33 of 1966 be allowed and that the amended assessment notice of which issued on 18th October 1966 be remitted to the respondent for further amendment by the allowance of deductions totalling £897,615 ($1,795,230) in respect of—

(a) Expenditure by the appellant of £493,687 ($987,374) in connexion with the No. 2 ore-loading jetty at Whyalla, £14,736 ($29,472) on the tramway embankment at Whyalla, £223 ($446) on the waiting shed at Whyalla and £29,983 ($59,966) on the off-shore survey at Groote Eylandt; and

(b) The appropriation by the appellant of £4,147 ($8,294) for the conversion of shipping bins at Whyalla and of £354,839 ($709,678) for the No. 2 ore loading jetty at Whyalla.

3. That the appeal (in respect of the year of income ending on 31st May 1965) Court Book No. 34 of 1966 in respect of the amended assessment notice of which issued on 18th October 1966 be dismissed.

4. The respondent to pay to the appellant one-half of the taxed costs of the appellant.