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Shell Energy Holdings Australia Ltd v Commissioner of Taxation   flag  3

[2021] FCA 496
Federal Court of Australia
Australia - Commonwealth
12th May, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cheung v Hu [2022] VCC 291 County Court of Victoria Australia - Victoria 16 Mar 2022 AustLII flag 1
Commissioner of Taxation v Shell Energy Holdings Australia Ltd [2022] FCAFC 2 Federal Court of Australia Australia - Commonwealth 25 Jan 2022 AustLII flag 2
Tanoa Investments Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2021] VCAT 1158 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Oct 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Judiciary Act 1903 (Cth) s78B
Native Title Act 1993 (Cth)
Offshore Petroleum and Greenhouse Gas Storage Act 2006 (Cth) s97, s193, s210, s252, s280
Seas and Submerged Lands Act 1973 (Cth) s6, s10A
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Coastal Waters (State Title) Act 1980 (Cth)
Taxation Laws Amendment Act (No 4) 2003 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Westpac Securities Administration Ltd v Australian Securities and Investments Commission [2021] HCA 3; (2021) 270 CLR 118; (2021) 387 ALR 1; (2021) 95 ALJR 149 High Court of Australia Australia - Commonwealth 3 Feb 2021 AustLII flag 20
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187; 281 FCR 219 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 13
Western Australia v Manado [2020] HCA 9; (2020) 270 CLR 81; (2020) 94 ALJR 352 High Court of Australia Australia - Commonwealth 18 Mar 2020 AustLII flag 10
R v a2 [2019] HCA 35; (2019) 269 CLR 507; (2019) 373 ALR 214; (2019) 93 ALJR 1106; (2019) 277 A Crim R 539 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 420
Bosanac v Commissioner of Taxation [2019] FCAFC 116; (2019) 267 FCR 169 Federal Court of Australia Australia - Commonwealth 15 Jul 2019 AustLII flag 45
FCT v Thomas [2018] HCA 31; (2018) 264 CLR 382; 92 ALJR 746; (2018) 359 ALR 31 High Court of Australia Australia - Commonwealth 8 Aug 2018 AustLII flag 16
Lavender v Director of Fisheries Compliance, Department of Industry Skills and Regional Development [2018] NSWCA 174; (2018) 359 ALR 96; (2018) 336 FLR 37 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Aug 2018 AustLII flag 6
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1264
Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11; (2017) 105 ATR 11; (2017) 224 LGERA 236 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Feb 2017 AustLII flag 50
Taylor v The Owners – Strata Plan [2014] HCA 9; (2014) 253 CLR 531; (2014) 306 ALR 547; (2014) 88 ALJR 473 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 583
Buzzacott v Minister for Sustainability, Environment, Water, Population and Communities [2013] FCAFC 111; (2013) 215 FCR 301; (2013) 196 LGERA 372 Federal Court of Australia Australia - Commonwealth 8 Oct 2013 AustLII flag 33
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 780
Howard v Commissioner of Taxation [2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89 Federal Court of Australia Australia - Commonwealth 26 Oct 2012 AustLII flag 19
Mitsui & Co (Australia) Ltd v FCT [2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341 Federal Court of Australia Australia - Commonwealth 14 Aug 2012 AustLII flag 16
Mitsui & Co (Australia) Ltd v Commissioner of Taxation [2011] FCA 1423; (2011) 86 ATR 258 Federal Court of Australia Australia - Commonwealth 13 Dec 2011 AustLII flag 6
Lacey v Attorney-General (Qld) [2011] HCA 10; (2011) 242 CLR 573; (2011) 275 ALR 646; (2011) 85 ALJR 508; (2011) 207 A Crim R 91 High Court of Australia Australia - Commonwealth 7 Apr 2011 AustLII flag 569
Akiba v Queensland (No 3) [2010] FCA 643; (2010) 204 FCR 1; (2010) 270 ALR 564 Federal Court of Australia Australia - Commonwealth 2 Jul 2010 AustLII flag 96
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
Nominal Defendant v GLG Australia Pty Ltd [2006] HCA 11; (2006) 228 CLR 529; (2006) 225 ALR 643; (2006) 80 ALJR 688; (2006) 45 MVR 133; [2006] Aust Torts Reports 81-837; (2006) 14 ANZ Insurance Cases 61-689 High Court of Australia Australia - Commonwealth 5 Apr 2006 AustLII flag 168
Dong v Monkiro Pty Ltd [2005] NSWSC 749 Supreme Court of New South Wales Australia - New South Wales 1 Aug 2005 AustLII flag 7
Minister for Employment and Workplace Relations v Gribbles Radiology Pty Ltd [2005] HCA 9; (2005) 222 CLR 194; (2005) 214 ALR 24; (2005) 79 ALJR 679; (2005) 138 IR 252 High Court of Australia Australia - Commonwealth circa 2005 AustLII flag 158
Tameside Metropolitan Borough Council v Barlow Securities Group Services Ltd [2001] EWCA Civ 1; [2002] 1 All ER (Comm) 627; [2002] Fam Law 11; [2001] All ER (D) 40; [2001] BLR 113; 75 Con LR 112 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Jan 2001 BAILII flag 16
Commonwealth of Australia v Yarmirr [2001] HCA 56; (2001) 208 CLR 1; (2001) 184 ALR 113; (2001) 75 ALJR 1582; (2001) 22 Leg Rep 17 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 276
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 1655; (1998) 83 FCR 511; (1998) 159 ALR 664; 40 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Dec 1998 AustLII flag 94
Commonwealth of Australia v Western Mining Corporation Resources Ltd [1998] HCA 8; (1998) 194 CLR 1; (1998) 152 ALR 1; (1998) 72 ALJR 280; [1998] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 138
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2567
Daniele v Shire of Swan (1998) 20 WAR 164; (1998) 100 LGERA 325 Australia - Western Australia circa 1998 LexisNexis AU flag 16
Swan Resources Ltd v Southern Pacific Hotel Corporation Energy Pty Ltd (Swan/Eagle case) [1983] WAR 39 Australia - Western Australia circa 1983 LexisNexis AU flag 36
Goldsworthy Mining Ltd v FCT [1975] HCA 3; (1975) 132 CLR 463; 5 ALR 139; 49 ALJR 32; 5 ATR 199 High Court of Australia Australia - Commonwealth 17 Feb 1975 AustLII flag 26
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
Brown v Heffer [1967] HCA 40; (1967) 116 CLR 344; [1968] ALR 89; 41 ALJR 195 High Court of Australia Australia - Commonwealth 19 Oct 1967 AustLII flag 193
Trollope & Colls Ltd v Atomic Power Constructions Ltd [1962] 3 All ER 1035; [1963] 1 WLR 333 United Kingdom circa 1963 LexisNexis flag 57
Lloyd v Robinson [1962] HCA 36; (1962) 107 CLR 142; [1963] ALR 792; (1962) 36 ALJR 92; (1962) 8 LGRA 247 High Court of Australia Australia - Commonwealth 27 Jul 1962 AustLII flag 124
Council of the City of Newcastle v Royal Newcastle Hospital [1959] UKPCHCA 1; (1959) 100 CLR 1 Privy Council Australia 19 Mar 1959 AustLII flag 92
Water Conservation and Irrigation Commission (NSW) v Browning (1947) 74 CLR 492 Australia - Commonwealth circa 1947 Legal Online / Westlaw flag 566
Shrimpton v The Commonwealth [1945] HCA 4; (1945) 69 CLR 613; [1945] ALR 125 High Court of Australia Australia - Commonwealth 23 Apr 1945 AustLII flag 186

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