Federal Commissioner of Taxation v Broken Hill Pty Co Ltd

(1969) 120 CLR 240
[1968] HCA 16

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Between: Federal Commissioner of Taxation
And: Broken Hill Pty Co Ltd

Court:

Judges: Kitto J
Barwick CJ
McTiernan J
Menzies J
Owen J

Subject References:
Income Tax (Cth)

Hearing date: 29-31 August 1967, 1, 5-8, 13-15, 18, 19 September 1967, 1 March 1968
Judgment date: 10 April 1968

Melbourne

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ORDER

Appeal allowed with costs. Cross appeal dismissed with costs. Order varied as follows:

(1)

By omitting therefrom the words "that the appeal in respect of the year of income ending on 31st May 1964 (Court Book No. 9 of 1967) be and the same is hereby 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 pounds, 575 ($575,150) in respect of expenditure incurred by the appellant during the year of income on dredging an approach channel at Whyalla" and substituting therefor the words "that the appeal in respect of the year of income ending on 31st May 1964 (Court Book No. 9 of 1967) be and the same is hereby dismissed".

(2)

By omitting therefrom the words "deductions totalling 897,615 pounds ($1,795,230) in respect of: -

(a)

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

(b)

the appropriation by the appellant of 4,147 pounds ($8,294) for the conversion of shipping bins at Whyalla and of 354,839 pounds ($709,678) for the No. 2 ore-loading jetty at Whyalla". and substituting therefor the words "a deduction of 29,983 pounds ($59,966) in respect of expenditure by the appellant on the off-shore survey at Groote Eylandt".

(3)

By omitting the words "AND THIS COURT DOTH FURTHER ORDER that the costs of the appellant of the consolidated appeal be taxed by the proper officer of this Court and when so taxed and allowed be paid as to one half thereof by the respondent to the appellant or to its solicitor, Donald John Nairn".