FEDERAL COURT OF AUSTRALIA

The Shell Petroleum Company Ltd v Commissioner of Taxation [2005] FCA 982

CORRIGENDUM

THE SHELL PETROLEUM COMPANY LTD v COMMISSIONER OF TAXATION

VID 239 of 2004

CRENNAN J

21 JULY 2005 (CORRIGENDUM 4 AUGUST 2005)

MELBOURNE

CORRIGENDUM

1. In the list of cases on the covering front page of the reasons for judgment amend the following citations so that they read as follows:

Federal Coke Co Pty Ltd v Commissioner of Taxation (1997) 15 ALR 449 cited

GRE Insurance Limited v Commissioner of Taxation (1992) 34 FCR 160 distinguished

Hampson v Commissioner of Taxation [1965] ALR 535 cited

Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597 cited

Nozzi Pty Ltd and Anor v FCT (2003) 52 ATR 521 applied

2. In paragraph 2 of the reasons for judgment in the second last line after the words ‘a company called’ delete ‘Shell Coal Holdings (Australia) Limited (‘SCHAL’)’ and insert ‘Shell Coal Power Holdings Ltd’.

3. In paragraph 3 of the reasons for judgment in the last line after the words ‘previously held by’ insert ‘Shell Coal Holdings Australia Ltd’ and insert amend the abbreviation ‘SCHAL’ so that it reads (‘SCHAL’).

4. In paragraph 5 of the reasons for judgment insert the words ‘(not pressed)’ before point numbered 5 in the block of quoted text.

5.      In paragraph 8 of the reasons for judgment make the following amendments:

a.       delete the case citation ‘Federal Coke v FCT (1997) 15 ALR 49’ and insert the following citation ‘Federal Coke Co Pty Ltd v Commissioner of Taxation (1997) 15 ALR 449’;

2. delete ‘Burket’ on line 10 of that paragraph and insert ‘Burchett’; and
3. delete the citation‘Hampson v Federal Commissioner of Taxation  (2002) ATR 521 at 523/4 (per Stone J)’ and insert the following citation ‘Hampson v Commissioner of Taxation [1965] ALR 535 (per Owen J)’.

6. In paragraph 10 of the reasons for judgment in line nine insert the number ‘34’ after ‘(1992)’.

7. In paragraph 15 of the reasons for judgment in line one insert ‘(2003)’ after the word ‘FCT’ in the case cited.

8. In paragraph 17 of the reasons for judgment after the words ‘the documents now sought by the applicant’ insert ‘in the motion’. 

9. On the last page of the reasons for judgment in the section marked ‘Counsel for the Respondent’ insert ‘Q.C. and Mr F. O’Loughlin’ after ‘Mr Pagone’.

Associate:

Dated:              4 August 2005