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"Legal Avoidance of Taxation: Bell v FCT"   flag 

(1953-1955) 1 Sydney Law Review 236
Nettheim, Garth
Sydney Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s260
Income Tax Assessment Act 1915 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
Clarke v FCT [1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121 High Court of Australia Australia - Commonwealth 15 Sep 1932 AustLII flag 32
Latilla v Inland Revenue Commissioners [1943] AC 377; 25 Tax Cas 107 United Kingdom circa 1943 LexisNexis / Westlaw flag 22
Dewar v Commissioners of Inland Revenue [1935] 2 KB 351; 19 Tax Cas 561 United Kingdom circa 1935 LexisNexis / Westlaw flag 11
Howard De Walden v IRC [1942] 1 KB 389 United Kingdom circa 1942 LexisNexis / Westlaw flag 9
Ayrshire Pullman Motor Service v IRC (1929) 14 Tax Cas 754 United Kingdom circa 1929 flag 7
15 Idaho 17 15 Idaho 17 United States - Idaho circa 1928 flag 2
(1953) 27 Australian Law Journal 123 (1953) 27 Australian Law Journal 123 Australian Law Journal Australia circa 1953 Legal Online flag 1
S W Hawker v J Compton (HM Inspector of Taxes) (1922) 8 Tax Cas 306 United Kingdom circa 1922 flag 1

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