Appeal applications to the High Court – by the Commissioner, in the Shell Energy Holdings case (where a $2.3b exploration deduction was allowed under s40-80); and by Mr Kinghorn in his case relating to prosecution use of s264 compelled information
Shell Energy Holdings case The Commissioner has lodged an application for special leave to appeal to the High Court from the Full Federal Court decision in FCT v Shell Energy Holdings Australia Limited [2022] FCAFC 2 (Allsop CJ, Davies and Thawley JJ). In the Full Federal Court decision, the ATO lost its appeal – with the…