Shell Co of Australia Ltd v Federal Commissioner of Taxation
(1949) 78 CLR 43923 ALJ 370
9 ATD 21
(Judgment by: McTiernan J)
Between: Shell Co of Australia Ltd
And: Federal Commissioner of Taxation
Judges:
Latham CJ
Rich J
Dixon J
McTiernan JWebb J
Subject References:
Income tax (Cth)
Judgment date: 4 August 1949
Judgment by:
McTiernan J
I agree with the answers given by the Chief Justice and Dixon J. and with their reasons. (at p463)
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