Mount Isa Mines Ltd v Federal Commissioner of Taxation

92 CLR 483
1954 - 1108A - HCA

Between: Mount Isa Mines Ltd
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judge: Taylor J

Subject References:
Taxation and revenue
Income tax
Deduction
Mining
Expenditure on 'development'

Legislative References:
Income Tax Assessment Act 1936 - ss 122; 123AA

Hearing date: SYDNEY 13 August 1954; 22 October 1954
Judgment date: 8 November 1954

SYDNEY

Appeals stood over generally.

Each party to have liberty to restore them to the list on seven days' notice.

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