Shell casing ID

[Richard Coutts-Smith]

Great Tony, Thanks for that ID. This steering wheel has caused a bit of interest in various circles (Oh dear), and the first question is of course what shell it is.
Mike, thanks for the pics, certainly an Aussie connection with this artillery piece, quite sure the guy far left is hiding a shell casing behind his back!

DescriptionTOCRA, LIBYA. 1941-03 TO 1941-06. A CAPTURED ITALIAN 47MM ANTI-TANK GUN BEING INSPECTED BY AUSTRALIAN SOLDIERS.
http://cas.awm.gov.au/item/020088


Do you think this qualifies as Trench Art? Could be worth it's weight in Brass....
Rich.