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Bell v Commissioner of Taxation   flag  10

[2013] FCAFC 32; (2013) 90 ATR 7; [2013] ATC 20-380
Federal Court of Australia
Australia - Commonwealth
22nd March, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sunol v Burns [2016] NSWCATAP 206 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 12 Sep 2016 AustLII flag 2
Higgins Nine Group Pty Ltd v Ladro Greville St Pty Ltd [2016] VSC 244 Supreme Court of Victoria Australia - Victoria 19 May 2016 AustLII flag 13
Codlea Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAP 30 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 8 Feb 2016 AustLII flag 2
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
Track and Commissioner of Taxation [2015] AATA 45 Administrative Appeals Tribunal Australia 29 Jan 2015 AustLII flag
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test [2015] ATOTR TR2015/4 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test [2015] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Scanlon v FCT [2014] AATA 725; [2014] ATC 10-378 Administrative Appeals Tribunal Australia 3 Oct 2014 AustLII flag
Watsford v Commissioner of Taxation [2013] FCA 1389 Federal Court of Australia Australia - Commonwealth 20 Dec 2013 AustLII flag 2
Wallis v Secretary, Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education [2013] FCA 978 Federal Court of Australia Australia - Commonwealth 27 Sep 2013 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s15, s44
Income Tax Assessment Act 1997 (Cth) s15.2
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth) s20

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bell v Commissioner of Taxation [2012] FCA 1042; [2012] ATC 20-350; (2012) 88 ATR 923 Federal Court of Australia Australia - Commonwealth 19 Sep 2012 AustLII flag 29
Commissioner of Taxation (Cth) v Traviati [2012] FCA 546; (2012) 205 FCR 136; (2012) 88 ATR 540 Federal Court of Australia Australia - Commonwealth 1 Jun 2012 AustLII flag 31
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
TNT Skypak International (Aust) Pty Ltd v FCT (1988) 82 ALR 175 Australia circa 1988 LexisNexis AU flag 268
Coulton v Holcombe [1986] HCA 33; (1986) 162 CLR 1; 65 ALR 656; (1986) 60 ALJR 470 High Court of Australia Australia - Commonwealth 19 Jun 1986 AustLII flag 1903
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
NSW Associated Blue-Metal Quarries Ltd v FCT (1956) 94 CLR 309 Australia - Commonwealth circa 1956 Legal Online / Westlaw flag 14
House v R [1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117 High Court of Australia Australia - Commonwealth circa 1936 AustLII flag 13010
Saunders v Vautier [1841] EngR 629; 49 ER 282; (1841) 4 Beav 115 Rolls Court United Kingdom circa 1841 CommonLII flag 257

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