Shell Co of Australia Ltd v Federal Commissioner of Taxation

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

---

(Judgment by: Rich J)

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

Court:

Judges: Latham CJ

Rich JDixon J
McTiernan J
Webb J

Subject References:
Income tax (Cth)

Judgment date: 4 August 1949

---

Judgment by:
Rich J

I cannot usefully add to what has been said on the question of the rebate, the subject of the case stated. (at p453)

In my opinion the sum of 199,700 pounds 5s. should not be taken into account under s. 159 of the Income Tax Assessment Act 1936-1944. (at p453)

And I answer questions (1) Yes; (2) No; (3) Not answered. Costs - costs in the appeal. (at p454)