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Re Bell v Commissioner of Taxation   flag  3

[2012] AATA 45
Administrative Appeals Tribunal
Australia
30th January, 2012

Cases Referring to this Case

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
Excellar Pty Ltd and Commissioner of Taxation [2015] AATA 282 Administrative Appeals Tribunal Australia 30 Apr 2015 AustLII flag 1
Outbound Logistics Pty Ltd and Commissioner of Taxation [2012] AATA 899 Administrative Appeals Tribunal Australia 19 Dec 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s9.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Devenish v Jewel Food Stores Pty Ltd [1991] HCA 7; (1991) 172 CLR 32; 99 ALR 275; 65 ALJR 262; [1991] ATPR 52,135 High Court of Australia Australia - Commonwealth 9 Apr 1991 AustLII flag 96
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Dixon v FCT [2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015 Federal Court of Australia Australia - Commonwealth 8 Apr 2008 AustLII flag 67
FCT v Vegners [1989] FCA 480; (1989) 90 ALR 547; (1989) 20 ATR 1645 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 59
McAusland v Commissioner of Taxation (1993) 47 FCR 369; (1993) 118 ALR 577; (1993) 12 ACSR 432; (1994) 12 ACLC 78 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 32
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
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
Re Hobart Central Child Care Pty Ltd and FCT [2005] AATA 1027; 60 ATR 1314 Administrative Appeals Tribunal Australia 18 Oct 2005 AustLII flag 14
Tingari Village North Pty Ltd v FCT [2010] AATA 233; [2010] ATC 10-131; (2010) 78 ATR 693 Administrative Appeals Tribunal Australia 31 Mar 2010 AustLII flag 4
Cannavo v FCT [2010] AATA 591; [2010] ATC 10-147 Administrative Appeals Tribunal Australia 10 Aug 2010 AustLII flag 2
Excellar Pty Ltd and Commissioner of Taxation [2015] AATA 282 Administrative Appeals Tribunal Australia 30 Apr 2015 AustLII flag 1
Outbound Logistics Pty Ltd and Commissioner of Taxation [2012] AATA 899 Administrative Appeals Tribunal Australia 19 Dec 2012 AustLII flag

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