Reports of the Royal Commission on Mineral Oils and Petrol and other Products of Mineral Oils

Creator
Australia. Royal Commission on Mineral Oils and Petrol and Other Products of Mineral Oils
Call Number
Nq 328.94 AUS
Created/Published
[Canberra : The Commission, 1933?]
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364
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Contents

REPORTS OF THE ROYAL COMMISSION ON MINERAL OILS AND PETROL AND OTHER PRODUCTS OF MINERAL OILS (1) MAJORITY REPORTHon. JOHN GUNN and ARTHUR JUSTIN HANCOCK, ESQ., F.I.C.A. (2) MINORITY REPORTS. ERNEST LAMB, Esq., K.C., Chairman. 1
ROYAL COMMISSION ON MINERAL OILS AND PETROL AND OTHER PRODUCTS OF MINERAL OILS REPORT OF Hon. JOHN GUNN AND ARTHUR JUSTIN HANCOCK, Esq., F.I.C.A. 3
TABLE OF CONTENTS. 4
SECTION I—INTRODUCTION. 7
SECTION II.—THE WORLD POSITION IN REGARD TO PETROLEUM PRODUCTS. 13
SECTION III.—THE AUSTRALIAN COMPANIES’ OVERSEAS AFFILIATIONS. 15
SECTION IV.—EVIDENCE AVAILABLE AND PLAN OF INQUIRY. 17
SECTION V.—ACCOUNTING INVESTIGATION-GENERAL. 19
SECTION VI.—"LANDED COSTS". 23
SECTION VII.-DISTRIBUTION AND OVERHEAD COSTS. 35
SECTION VIII.—SALES REALIZATIONS AND COSTS—IMPORTED PRODUCTS. 37
SECTION IX.—REFINING IN AUSTRALIA. 50
SECTION X.—PRICES. 55
SECTION XI.—PROFITS. 73
SECTION XII.—BALANCE-SHEETS AND CAPITAL EMPLOYED. 78
SECTION XIII.—MATTERS EMERGING FROM THE ACCOUNTING INVESTIGATION. 81
SECTION XIV.—FEDERAL INCOME TAX. 83
SECTION XV.—DUTIES ON MINERAL OILS AND PRODUCTS THEREOF. 87
SECTION XVI.—MATTERS ARISING OUT OF THE EVIDENCE. 90
SECTION XVII.—MATTERS OF GENERAL INTEREST. 99
SECTION XVIII.-CONCLUSION. 100
ADDENDUM BY MR. GUNN. 101
LIST OF ANNEXURES. 102
INDEX. 195
ROYAL COMMISSION ON MINERAL OILS AND PETROL AND OTHER PRODUCTS OF MINERAL OILS REPORT OF THE CHAIRMAN OF THE COMMISSION (S. ERNEST LAMB, K.C.) 199
PART I.—INTRODUCTION. 241
PART II.-PRODUCTS OF MINERAL OILS. 248
PART III.—THE WORLD POSITION. 249
PART IV.—WORLD TRADING ORGANIZATIONS. 252
PART V.—THE MARKETING STRUCTURE IN AUSTRALIA. 256
PART VI.—THE AUSTRALIAN MARKET. 262
PART VII.—THE TARIFF. 266
PART VIII. 283
PART IX.—COUNTRY DIFFERENTIALS. 298
PART X.—POWER KEROSENE. 301
PART XI.—SUBSTITUTION. 307
PART XII.—ADULTERATION. 309
PART XIII.—PETROL GRADES AND STANDARDS. 312
PART XIV.—TRADING COMBINE. 316
PART XV.—FEDERAL INCOME TAXATION. 326
PART XVI.—ACCOUNTS SECTION. 330
PART XVII.-COMMONWEALTH OIL REFINERIES. 349
PART XVIII.—WESTERN AUSTRALIA. 353
XIX.—CONCLUSION. 356
APPENDICES. APPENDIX No. 1. ORDER OF DATES AND AMOUNTS OF DUTIES IMPOSED, AMENDED OR VARIED IN RESPECT OF MINERAL OILS, PETROL AND OTHER PRODUCTS OF MINERAL OILS. 357
APPENDIX No. 2. STATEMENT SHOWING THE METHODS USED BY THE MAJOR COMPANIES WHEN INVOICING PETROL TO RESELLERS AT VARIOUS PERIODS DURING THE FIVE YEARS AND SETTING OUT THE WHOLESALE AND RETAIL PRICES, AND RESELLER’S MARGINS IN EACH PERIOD. 358
APPENDIX No. 3. ROYAL COMMISSION ON PETROL. 361

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http://nla.gov.au/nla.obj-2611918224

APA citation

Australia. Royal Commission on Mineral Oils and Petrol and Other Products of Mineral Oils & Lamb, S. Ernest & Gunn, J & Hancock, Arthur Justin. (1933). Reports of the Royal Commission on Mineral Oils and Petrol and other Products of Mineral Oils Retrieved June 6, 2024, from http://nla.gov.au/nla.obj-2611918224

MLA citation

Australia. Royal Commission on Mineral Oils and Petrol and Other Products of Mineral Oils, Lamb, S. Ernest, Gunn, J and Hancock, Arthur Justin. Reports of the Royal Commission on Mineral Oils and Petrol and other Products of Mineral Oils [Canberra: The Commission, 1933. Web. 6 June 2024 <http://nla.gov.au/nla.obj-2611918224>

Harvard/Australian citation

Australia. Royal Commission on Mineral Oils and Petrol and Other Products of Mineral Oils & Lamb, S. Ernest & Gunn, J & Hancock, Arthur Justin. 1933, Reports of the Royal Commission on Mineral Oils and Petrol and other Products of Mineral Oils The Commission, [Canberra viewed 6 June 2024 http://nla.gov.au/nla.obj-2611918224

Wikipedia citation

{{Citation
  | author1=Australia. Royal Commission on Mineral Oils and Petrol and Other Products of Mineral Oils.
  | author2=Lamb, S. Ernest.
  | author3=Gunn, J.
  | author4=Hancock, Arthur Justin.
  | title=Reports of the Royal Commission on Mineral Oils and Petrol and other Products of Mineral Oils
  | year=1933
  | section=2 v. in 1 (198, xxxix, 124p) ; 34 cm.
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 115 of 1935
  | location=[Canberra
  | publisher=The Commission
  | url=http://nla.gov.au/nla.obj-2611918224
  | id=nla.obj-2611918224
  | access-date=6 June 2024
  | via=Trove
}}

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Since 1983 [Created/Published Date + 50 Years]

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Literary Dramatic Musical
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1933
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Australian Capital Territory - Federal/national

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