Shell Co of Australia Ltd v Federal Commissioner of Taxation

(1949) 78 CLR 439
23 ALJ 370
9 ATD 21

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(Decision by: McTiernan J)

Between: Shell Co of Australia Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Rich J
Dixon J

McTiernan JWebb J

Subject References:
Income tax (Cth)

Judgment date: 4 August 1949

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Decision by:
McTiernan J

I agree with the answers given by the Chief Justice and Dixon J. and with their reasons. (at p463)