Shell Company of Australia Ltd v Federal Commissioner of Taxation

JurisdictionUK Non-devolved
CourtPrivy Council
Judgment Date1930
Year1930
Date1930

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17 cases
  • Thomas v Mowbray and Ors
    • Australia
    • High Court (Australia)
    • 2 August 2007
    ...of Conciliation and Arbitration; Ex parte Barrett (1945) 70 CLR 141. 373Shell Co of Australia Ltd v Federal Commissioner of Taxation (1930) 44 CLR 530 at 543; [1931] AC 275 at 296; Rola Co (Australia) Pty Ltd v The Commonwealth (1944) 69 CLR 185 at 198–199. 374 Reasons of Hayne J at [465]–[......
  • Private R v Cowen
    • Australia
    • High Court (Australia)
    • 9 September 2020
    ...parte Tasmanian Breweries Pty Ltd (1970) 123 CLR 361 at 395, all quoting Shell Co of Australia Ltd v Federal Commissioner of Taxation (1930) 44 CLR 530 at 542; [1931] AC 275 at 295. 298 Harris v Caladine (1991) 172 CLR 84 at 135; Thomas v Mowbray (2007) 233 CLR 307 at 413 [304]. See also Br......
  • Ruhani v Director of Police
    • Australia
    • High Court (Australia)
    • 31 August 2005
    ...CLR 185 . 236 (1909) 8 CLR 330 at 357. 237 (1944) 69 CLR 185 at 199. 238 Shell Co of Australia Ltd v Federal Commissioner of Taxation (1930) 44 CLR 530 ; [1931] AC 239 (1955) 91 CLR 529 at 536–537. 240 (1995) 183 CLR 245 at 268–269 per Deane, Dawson, Gaudron and McHugh JJ. 241 (1992) 175......
  • Re Solicitors Act, 1954
    • Ireland
    • Supreme Court
    • 8 June 1960
    ... ... other than the Judicial Commissioner purported to exercise judicial power as an appeal ... Thus in Shell Co. of Australia v. Federal Commissioner of ... Ltd. v. Federal Commissioner of Taxation (2) ; Shell Co. of Australia v. Federal ... ...
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4 books & journal articles
  • The Nature of Merits Review: A Bold Vision Realised in the Administrative Appeals Tribunal
    • United Kingdom
    • Sage Federal Law Review No. 41-2, June 2013
    • 1 June 2013
    ...203. 63 Ibid 203. 64 Ibid 201. 65 Ibid 212. Rich and Duffy JJ did not address the issue, while Knox CJ was in dissent on the issue. 66 (1930) 44 CLR 530. 67 Ibid 544. 68 Ibid 545. 206 Federal Law Review Volume 41 ______________________________________________________________________________......
  • Re Roy Edward Hegarty and ORS; Ex Parte the Corporation of the City of Salisbury1
    • United Kingdom
    • Sage Federal Law Review No. 12-4, December 1981
    • 1 December 1981
    ...and Builders' Labourers' Federation (1974) 130 C.L.R. 87, 102. 22 Shell Co. of Australia Ltd v. Federal Commissioner of Taxation (1930) 44 C.L.R. 530 and sub-nom Federal Commissioner of Taxation v. Munro (1926) 38 C.L.R. 153; Huddart Parker and Co. Pty Ltd v. Moorehead (1909) 8 C.L.R. 330. ......
  • INSTITUTIONAL ADAPTATION AND THE ADMINISTRATIVE STATE.
    • Australia
    • Melbourne University Law Review Vol. 44 No. 3, April 2021
    • 1 April 2021
    ...Judicial System' (2020) 43(3) Melbourne University Law Review 852. (38) Shell Co of Australia Ltd v Federal Commissioner of Taxation (1930) 44 CLR 530, 543 (Viscount Dunedin (39) Yee-Fui Ng, 'Tribunal Independence in an Age of Migration Control' (2012) 19(4) Australian Journal of Administra......
  • CATS, COURTS AND THE CONSTITUTION: THE PLACE OF SUPER-TRIBUNALS IN THE NATIONAL JUDICIAL SYSTEM.
    • Australia
    • Melbourne University Law Review Vol. 43 No. 3, April 2020
    • 1 April 2020
    ...implications of the jurisprudence are explored further in Part IV. (230) Shell Co of Australia Ltd v Federal Commissioner of Taxation (1930) 44 CLR 530, 543 (Lord Sankey LC for the Court) (Privy Council) ('Shell (231) Shell Co (n 230). (232) Ibid 544, quoted in Skiwing (n 66) 82 [22] (Spige......