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Commissioner of Taxation v Shell Energy Holdings Australia Ltd   flag  2

[2022] FCAFC 2
Federal Court of Australia
Australia - Commonwealth
25th January, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
GS v R; DPP (NSW) v GS [2022] NSWCCA 65; (2022) 107 NSWLR 618 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 1 Apr 2022 AustLII flag 8

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Advocacy in tax cases: A view from the bench" (FCA) [2022] FedJSchol 6 Allsop, Justice James Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Offshore Petroleum Bill 2005 (Cth)
Petroleum (Submerged Lands) Amendment Bill 1985 (Cth)
Coastal Waters (State Powers) Act 1980 (Cth) s4
Income Tax Assessment Act 1997 (Cth) s2.5, s6.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Offshore Petroleum and Greenhouse Gas Storage Act 2006 (Cth) s7, s19, s40, s60, s80, s97, s98, s135, s160, s781, s782
Seas and Submerged Lands Act 1973 (Cth) s1, s6, s10, s11
Federal Court Rules 2011 (Cth) s39.32
Maritime Legislation Amendment Act 1994 (Cth)
Petroleum (Submerged Lands) Act 1967 (Cth)
Petroleum (Submerged Lands) Amendment Act 1985 (Cth) s5, s4, s19, s28, s38C, s152
Petroleum (Submerged Lands) Act 1982 (WA)
Acts Amendment (Petroleum) Act 1990 (WA)
Petroleum (Submerged Lands) Act 1967 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1081
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 449
New South Wales v The Commonwealth [1975] HCA 58; (1975) 135 CLR 337; 8 ALR 1; 50 ALJR 218; 51 ILR 89 High Court of Australia Australia - Commonwealth 17 Dec 1975 AustLII flag 355
Wyong Shire Council v Associated Minerals Consolidated Ltd (1985) 1 NSWLR 114 Australia - New South Wales circa 1985 LexisNexis AU flag 220
Parramatta City Council v Brickworks Ltd [1972] HCA 21; (1972) 128 CLR 1; [1972-73] ALR 3; (1972) 26 LGRA 437; (1972) 46 ALJR 254 High Court of Australia Australia - Commonwealth 14 Mar 1972 AustLII flag 214
(1982) 1833 Unts 3 (1982) 1833 UNTS 3 International circa 1982 flag 145
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 142
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
Stein v Saywell [1969] HCA 16; (1969) 121 CLR 529; [1969] ALR 481; 43 ALJR 183 High Court of Australia Australia - Commonwealth 24 Apr 1969 AustLII flag 50
Territorial Sea and Contiguous Zone (1958) 516 UNTS 205 International circa 1958 flag 42
Geneva Convention on the Continental Shelf (1958) 499 UNTS 311 International circa 1958 flag 33
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
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
Daniele v Shire of Swan (1998) 20 WAR 164; (1998) 100 LGERA 325 Australia - Western Australia circa 1998 LexisNexis AU flag 16
Duke Group Ltd (in liq) v Arthur Young (R) & Peat Marwick Hungerfords (No 3) (1990) 55 SASR 11; (1990) 3 ACSR 420 Supreme Court of South Australia Australia - South Australia circa 1990 Legal Online / Westlaw flag 14
Mount Isa Mines Ltd v FCT [1954] HCA 53; (1954) 92 CLR 483; (1955) 10 ATD 423; [1955] ALR (CN) 1075 High Court of Australia Australia - Commonwealth 22 Oct 1954 AustLII flag 13
GS v R; DPP (NSW) v GS [2022] NSWCCA 65; (2022) 107 NSWLR 618 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 1 Apr 2022 AustLII flag 8
Re Newfoundland Continental Shelf [1984] 1 SCR 86 circa 1984 7
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
Shell Energy Holdings Australia Ltd v Commissioner of Taxation [2021] FCA 496 Federal Court of Australia Australia - Commonwealth 12 May 2021 AustLII flag 3
"Advocacy in tax cases: A view from the bench" (FCA) [2022] FedJSchol 6 Allsop, Justice James Australia circa 2022 AustLII flag

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