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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
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
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

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
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
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
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
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
Hart v Commissioner of Taxation [2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 105
BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164; (2001) 46 ATR 347 Federal Court of Australia Australia - Commonwealth 2 Mar 2001 AustLII flag 107
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
Secretary, Department of Social Security v Smith [1991] FCA 382; (1991) 30 FCR 56; (1991) 23 ALD 277; (1991) 13 AAR 454 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 210
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
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
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
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

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