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Esso Australia Resources Pty Ltd v Commissioner of Taxation
Judgment date: 20/02/2012
Court: FCA
Judge: Keane CJ, Edmonds and Perram JJ
Citation:
(2012) 200 FCR 100;
[2012] FCAFC 5;
BC201200588;
Catchwords: Statutes; Interpretation; (CTH) Petroleum Resource Rent Tax Assessment Act 1987 s 41; Relationship with s 44;
Energy and resources; Petroleum; Petroleum resource rent tax; Deductible expenditure;
Taxation and revenue; Income tax; Petroleum resource rent tax; Deductible expenditure;