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Coal miners

TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCA 49. 15.12.10.

French CJ, Gummow, Heydon, Crennan, Kiefel JJ:

[13] In NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation ;(1956) 94 CLR 509 at 522, Dixon CJ, Williams and Taylor JJ observed that the meaning of the words "mine", "mining" and "minerals" is "by no means fixed and is readily controlled by context and subject matter".


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