BHP Petroleum (Timor Sea) Pty Ltd & Ors v Minister for Resources

(1997) 46 ALD 117

---

BHP Petroleum (Timor Sea) Pty Ltd, Peko Oil Ltd, Norcen International Ltd, Ampol Exploration Ltd, Santos (NT) Pty Ltd, BHP Petroleum Pty Ltd & BHP Petroleum (Cartier) Pty Ltd v
Minister for Resources

Tribunal:

Mathews J, P
McDonald D, DP
Ermert C, M

Subject References:
ENERGY AND RESOURCES
petroleum, petroleum resource rent taxation, project combination certificate, whether projects 'sufficiently related to be treated ... as a single petroleum project'

Legislative References:
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) - 2; 19; 20
Petroleum (Submerged Land) Act 1967 (Cth) - 5; 28; 38C; 39; 52; 58

Case References:
BHP Petroleum (Timor Sea) Pty Limited v Minister for Resources - (1994) 49 FCR 155
Bushell v Repatriation Commission - (1992) 175 CLR 408
Re Drake and Minister for Immigration and Ethnic Affairs (No. 2) - (1979) 2 ALD 634
Smith Stone and Knight Ltd v Birmingham Corporation - [1939] 4 ALL ER 116
DHN Food Distributors Ltd v Tower Hamlets London Borough Council - [1976] 3 ALL ER 462
JH Rayner (Mincing Lane) Ltd, Maclaine Watson & Co Ltd v Department of Trade and Industry - [1988] 3 WLR 103
Briggs v James Hardie & Co. P/L - (1989) 16 NSWLR 549
Hardoplane Pty Ltd v Edward Rushton Pty Ltd - [1996] 1 Qd.R 156

Hearing date: 10 SEPTEMBER-24 OCTOBER 1996
Decision date: 9 MAY 1997

MELBOURNE

---

ORDER

Decision: The Tribunal affirms the decision under review