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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 † 
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 387
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
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
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
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
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

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 † 
NSW Associated Blue-Metal Quarries Ltd v FCT (1956) 94 CLR 309 Australia - Commonwealth circa 1956 Legal Online / Westlaw flag 14
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
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
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
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
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 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 TR2015/4 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

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