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Bell v Commissioner of Taxation   flag  29

[2012] FCA 1042; [2012] ATC 20-350; (2012) 88 ATR 923
Federal Court of Australia
Australia - Commonwealth
19th September, 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
Track and Commissioner of Taxation [2015] AATA 45 Administrative Appeals Tribunal Australia 29 Jan 2015 AustLII flag
DYX17 v Minister for Immigration [2018] FCCA 323 Federal Circuit Court of Australia Australia 29 Mar 2018 AustLII flag 1
CLK16 v Minister for Immigration [2017] FCCA 2582 Federal Circuit Court of Australia Australia 13 Nov 2017 AustLII flag 1
Ceric v Prosegur Australia Pty Ltd [2016] FCA 1068 Federal Court of Australia Australia - Commonwealth 7 Sep 2016 AustLII flag 2
Trustee of the R v Unit Trust v Commissioner of Taxation [2014] FCA 1169 Federal Court of Australia Australia - Commonwealth 5 Nov 2014 AustLII flag 1
Haritos v Commissioner of Taxation [2014] FCA 96; (2014) 62 AAR 467; 141 ALD 369 Federal Court of Australia Australia - Commonwealth 20 Feb 2014 AustLII flag 9
Bell v Commissioner of Taxation [2013] FCAFC 32; (2013) 90 ATR 7; [2013] ATC 20-380 Federal Court of Australia Australia - Commonwealth 22 Mar 2013 AustLII flag 10
Owners - Strata Plan No 1813 v Keevers [2021] NSWCATAP 130 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 12 May 2021 AustLII flag 7
Commissioner of Police, NSW Police Force v EMB [2020] NSWCATAP 262 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 10 Dec 2020 AustLII flag 3
Nyunt v North Shore Homes Pty Ltd [2020] NSWCATAP 143 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 17 Jul 2020 AustLII flag 8
Triston Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 37 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 5 Feb 2018 AustLII flag
Pead v Chambers (No 2) [2021] QCATA 3 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 6 Jan 2021 AustLII flag 5
O ’ Donnell v Body Corporate for Magic Mountain Apartments [2020] QCATA 153 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 29 Oct 2020 AustLII flag 3
Bynon v Body Corporate for Chichester Court CTS 11215 [2020] QCATA 17 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 10 Feb 2020 AustLII flag 2
McConnel v Queensland Police Service (Weapons Licensing Branch) [2019] QCATA 156 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 15 Nov 2019 AustLII flag 6
Van Deurse v Q1 Management Pty Ltd [2017] QCATA 113 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 23 Oct 2017 AustLII flag 29
McCall v Martin [2017] QCATA 103 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 22 Sep 2017 AustLII flag 2
New South Wales v Shepherd [2019] NSWCA 261 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Oct 2019 AustLII flag 4
Wesiak v D & R Constructions (Aust) Pty Ltd [2016] NSWCA 353 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2016 AustLII flag 27
Allen v Queensland Building and Construction Commission [2024] QCA 24 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Mar 2024 AustLII flag 9
Crime and Corruption Commission v Andersen [2021] QCA 222 Supreme Court of Queensland - Court of Appeal Australia - Queensland 15 Oct 2021 AustLII flag 5
Question of Law Reserved (No 1 of 2021) [2021] SASCA 148 Supreme Court of South Australia - Court of Appeal Australia - South Australia 9 Dec 2021 AustLII flag 5
Marsh v Transport Accident Commission [2020] VSC 228 Supreme Court of Victoria Australia - Victoria 1 May 2020 AustLII flag 5
Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229 Supreme Court of Victoria Australia - Victoria 28 May 2015 AustLII flag 4
Chopra v Department of Education and Training [2019] VSCA 298; (2019) 60 VR 505 Supreme Court of Victoria - Court of Appeal Australia - Victoria 13 Dec 2019 AustLII flag 37
Bentley v Chief Executive Officer of the Department of Corrective Services [2015] WASC 200 Supreme Court of Western Australia Australia - Western Australia 5 Jun 2015 AustLII flag 1
Return to Work SA and Civil Contractors Association of SA v Wanders [2017] SAET 147 Australia 7 Feb 2018 AustLII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Judicial Review and the Tax Assessment-Making Process" (2022) 45 University of New South Wales Law Journal 251 Azzi, John Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s15, s25, s30, s44
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Industry Research and (Cth)
Income Tax Assessment Act 1936 (Cth) s97
Income Tax Assessment Act 1997 (Cth) s15.2
Court Rules 2011 (Cth) s39.32, s20
Tax Laws Amendment (2006 Measures No 7) Act 2007 (Cth)
Tax Laws Amendment (Simplified Superannuation) Act 2007 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 1904
Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 5514
Owners - Strata Plan No 1813 v Keevers [2021] NSWCATAP 130 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 12 May 2021 AustLII flag 7
Commissioner of Police, NSW Police Force v EMB [2020] NSWCATAP 262 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 10 Dec 2020 AustLII flag 3
Nyunt v North Shore Homes Pty Ltd [2020] NSWCATAP 143 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 17 Jul 2020 AustLII flag 8
Triston Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 37 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 5 Feb 2018 AustLII flag
Pead v Chambers (No 2) [2021] QCATA 3 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 6 Jan 2021 AustLII flag 5
O ’ Donnell v Body Corporate for Magic Mountain Apartments [2020] QCATA 153 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 29 Oct 2020 AustLII flag 3
Bynon v Body Corporate for Chichester Court CTS 11215 [2020] QCATA 17 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 10 Feb 2020 AustLII flag 2
McConnel v Queensland Police Service (Weapons Licensing Branch) [2019] QCATA 156 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 15 Nov 2019 AustLII flag 6
Van Deurse v Q1 Management Pty Ltd [2017] QCATA 113 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 23 Oct 2017 AustLII flag 29
McCall v Martin [2017] QCATA 103 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 22 Sep 2017 AustLII flag 2
Saunders v Vautier [1841] EngR 629; 49 ER 282; (1841) 4 Beav 115 Rolls Court United Kingdom circa 1841 CommonLII flag 257
New South Wales v Shepherd [2019] NSWCA 261 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Oct 2019 AustLII flag 4
Wesiak v D & R Constructions (Aust) Pty Ltd [2016] NSWCA 353 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2016 AustLII flag 27
Bruce v Cole [1998] NSWCA 45; (1998) 45 NSWLR 163 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 May 1998 AustLII flag 278
Allen v Queensland Building and Construction Commission [2024] QCA 24 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Mar 2024 AustLII flag 9
Crime and Corruption Commission v Andersen [2021] QCA 222 Supreme Court of Queensland - Court of Appeal Australia - Queensland 15 Oct 2021 AustLII flag 5
Question of Law Reserved (No 1 of 2021) [2021] SASCA 148 Supreme Court of South Australia - Court of Appeal Australia - South Australia 9 Dec 2021 AustLII flag 5
Marsh v Transport Accident Commission [2020] VSC 228 Supreme Court of Victoria Australia - Victoria 1 May 2020 AustLII flag 5
Commissioner of State Revenue v Kameel Pty Ltd [2015] VSC 229 Supreme Court of Victoria Australia - Victoria 28 May 2015 AustLII flag 4
Chopra v Department of Education and Training [2019] VSCA 298; (2019) 60 VR 505 Supreme Court of Victoria - Court of Appeal Australia - Victoria 13 Dec 2019 AustLII flag 37
Bentley v Chief Executive Officer of the Department of Corrective Services [2015] WASC 200 Supreme Court of Western Australia Australia - Western Australia 5 Jun 2015 AustLII flag 1
Zizza v Commissioner of Taxation (1999) 41 ATR 96 Australia circa 1999 Legal Online / Westlaw flag 3
Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 3521
Return to Work SA and Civil Contractors Association of SA v Wanders [2017] SAET 147 Australia 7 Feb 2018 AustLII flag 3
Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 2710

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