Federal Commissioner of Taxation v ICI Australia Ltd

127 CLR 529
1972 - 1201A - HCA

---

(Judgment by: McTiernan J)

Between: Federal Commissioner of Taxation
And: ICI Australia Ltd

Court:

Judges: Barwick CJ

McTiernan JMenzies J
Gibbs J

Subject References:
Taxation and revenue
Income tax
Deductions
Mining operations
Whether plant or articles

Legislative References:
Income Tax Assessment Act 1936 (Cth) - s 62AA; s 54; s 122

Hearing date: MELBOURNE 18-22 October 1971; 25-26 October 1971; SYDNEY 16 December 1971; MELBOURNE 8-10 March 1972; SYDNEY 14 March 1971; 1 December 1971
Judgment date: 1 December 1972

SYDNEY

---

Judgment by:
McTiernan J

I agree in the conclusions of the Chief Justice for the reasons stated in his judgment.