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Significant Court Cases

  1. BakarraVJuler.pdf - Desktop geological work is expenditure; incurred liability is expenditure (work done but invoice remain unpaid because the company went into liquidation);
  2. BlackfinVMinerology.pdf - Aggregate expenditure and justification of distribution of expenditure; defines expenditure on or in connection with mining as direct and immediate to tenuous and remote.
  3. BrewerVOSullivan.pdf - Aggregate expenditure
  4. BrosnanVMeridian.pdf - Actual expenditure cannot be allocated directly to tenements, distribution methods
  5. CalderLeeSupremeCourt.pdf - On or in connection with mining; Care and maintenance
  6. CraigVSpargo.pdf - Must be real money, not depreciation
  7. DowneVMilling.pdf - Acquisition costs (96C)
  8. FlintVBrosnan.pdf - Qualifications and hourly rate of the worker/ holder
  9. FlintVNexus.pdf - Specific particulars must be provided when requested by the Warden's court
  10. GMKBigBellVMorgan.pdf - Aggregate expenditure
  11. JonesConnellVSanidine.pdf - Distributed costs apportioned to tenements; Maps and printing; Geological work off site
  12. MawsonVSaruman.pdf - Cannot arbitrarily allocate 20% to administration
  13. NunnVCarnicelli.pdf - Travel costs related to marketing; Bulldozer costs disallowed for walking off the tenement; Supervisory work
  14. RobertsVRichmond.pdf - Hire of one's own vehicle
  15. StrangeVPietsch.pdf - Proof of work done in the absence of invoices
  16. MHGoldvPhoenixRise.pdf - Administration expenditure on tenements with no work on the ground
  17. SurinaVBelcrest.pdf - Drilling program discontinued because of mechanical failure, tenement costs disallowed; Environmental costs allowed when a directive from the Department.
  18. NewtVLavery.pdf - Holder's time on tenement; Cooking on site when normal living expenses; Travel costs disallowed; Stationery and office equipment; Tools and equipment
  19. TilburyVCitic.pdf - GST onexpenditureon expenditure
  20. MINING ACT 1978 - SECT 102.pdf
  21. Mining Act 1978 - [09-a0-03].pdf
  22. MINING ACT 1978 - SECT 102.pdf
  23. PolicyExemptionFromExpenditure.pdf
  24. PWC-financial-reporting-in-the-mining-industry.pdf