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Bell v FCT     75

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII		1
Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2023] VCAT 634	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Jun 2023	AustLII		2
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation	[2017] FCA 694	Federal Court of Australia	Australia - Commonwealth	20 Jun 2017	AustLII		1
Tale Holdings Ltd v Commissioner of Inland Revenue	[2016] NZHC 763	High Court of New Zealand	New Zealand	22 Apr 2016	NZLII
Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed (DA-026V2)	[2014] VICSRODA 5		Australia - Victoria	1 Jan 2014	AustLII
Aggregation of dutiable transactions and the exception from aggregation for domestic builders where residential premises are to be constructed (DA-026V2)	[2014] VICSRODA 1		Australia - Victoria	1 Jan 2014	AustLII
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd	[2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 Feb 2013	AustLII		88
Landholder Provisions - Meaning of 'Associated Transaction' (DA-057)	[2012] VICSRODA 5		Australia - Victoria	1 Jul 2012	AustLII
Landholder Provisions - Meaning of 'Associated Transaction' (DA-057FINAL)	[2012] VICSRODA 49		Australia - Victoria	1 Jul 2012	AustLII
Fast Access Finance (Beaudesert) Pty Ltd v Charter	[2012] QCATA 51	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	21 Mar 2012	AustLII		4
Challenger Listed Investments Ltd v Commissioner of State Revenue	[2010] VSC 464; (2010) 80 ATR 630	Supreme Court of Victoria	Australia - Victoria	19 Oct 2010	AustLII		32
Lawrence v Commissioner of Taxation	[2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306	Federal Court of Australia	Australia - Commonwealth	20 Mar 2009	AustLII		16
Aggregation of Dutiable Transactions (DUT 36)	[2009] NSWOSRDUT 1	New South Wales Office of State Revenue	Australia - New South Wales	5 Feb 2009	AustLII
Giacomo Pertile Nominees Pty Ltd v Commissioner of State Revenue (Taxation)	[2009] VCAT 2774	Victorian Civil and Administrative Tribunal	Australia - Victoria	28 Jan 2009	AustLII		3
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue	[2007] WASC 155; 69 ATR 771	Supreme Court of Western Australia	Australia - Western Australia	24 Jul 2007	AustLII		5
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1)	[2006] VICSRODA 5		Australia - Victoria	1 Nov 2006	AustLII
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1)	[2006] VICSRODA 25		Australia - Victoria	1 Nov 2006	AustLII
Land Rich Provisions - Meaning of 'Associated Transaction' (DA-039V1)	[2006] VICSRODA 6		Australia - Victoria	1 Nov 2006	AustLII
Fish v Solution 6 Holdings Ltd	[2006] HCA 22; (2006) 225 CLR 180; (2006) 227 ALR 241; (2006) 151 IR 256; (2006) 80 ALJR 959	High Court of Australia	Australia - Commonwealth	18 May 2006	AustLII		110
Batterham v QSR Ltd	[2006] HCA 23; (2006) 225 CLR 237; (2006) 227 ALR 212; (2006) 80 ALJR 995	High Court of Australia	Australia - Commonwealth	18 May 2006	AustLII		61
Newmont Pajingo Pty Ltd v Tomac Enterprises Pty Ltd	[2005] QIC 21; (2005) 178 QGIG 404	Queensland Industrial Court	Australia - Queensland	11 Apr 2005	AustLII		5
Lozevski v Goodman Fielder Consumer Foods Pty Ltd	[2004] NSWIRComm 314; (2004) 144 IR 28	New South Wales Industrial Relations Commission	Australia - New South Wales	27 Oct 2004	AustLII		5
Mitchforce Pty Ltd v Starkey (No 2)	[2003] NSWIRComm 458; (2003) 130 IR 378	New South Wales Industrial Relations Commission	Australia - New South Wales	17 Dec 2003	AustLII		40
Aggregation of Dutiable Transactions (DUT 22)	[2001] NSWOSRDUT 2	New South Wales Office of State Revenue	Australia - New South Wales	16 Aug 2001	AustLII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000	[2000] HCATrans 747	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000	[2000] HCATrans 748	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S132/2000	[2000] HCATrans 749	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S133/2000	[2000] HCATrans 750	High Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 1557	Federal Court of Australia	Australia - Commonwealth	14 Jun 1996	AustLII
State Bank of NSW Ltd v Christopher John Grover (Cahill Dep Cj)	[1996] NSWIRComm 13	New South Wales Industrial Relations Commission	Australia - New South Wales	13 Feb 1996	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 36; (1993) 25 ATR 1172	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
VT92/70-75 and Commissioner of Taxation	[1993] AATA 515	Administrative Appeals Tribunal	Australia	2 Jun 1993	AustLII
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Saab-Scania Australia Pty Ltd and Saab-Scania Imports Pty Ltd and Collector of Customs	[1990] AATA 24	Administrative Appeals Tribunal	Australia	12 Feb 1990	AustLII
VT88/562 and Commissioner of Taxation	[1990] AATA 333; 21 ATR 3168	Administrative Appeals Tribunal	Australia	19 Jan 1990	AustLII
Re Robert J Bunting v Commissioner of Taxation	[1989] FCA 457; 90 ALR 427/20	Federal Court of Australia	Australia - Commonwealth	9 Nov 1989	AustLII
AAT Case 5219	[1989] AATA 152; (1989) 20 ATR 3777	Administrative Appeals Tribunal	Australia	23 Jun 1989	AustLII		4
Re Ronald William Evans v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 329	Federal Court of Australia	Australia - Commonwealth	21 Sep 1988	AustLII
Re F & C Donebus Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 284	Federal Court of Australia	Australia - Commonwealth	10 Aug 1988	AustLII
NT86/4476-79 and Commissioner of Taxation	[1988] AATA 105; 19 ATR 3433	Administrative Appeals Tribunal	Australia	30 Mar 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gregrhon Investments Pty Ltd; Norman Cecil Clough and Nancye Jean Clough	[1987] FCA 426	Federal Court of Australia	Australia - Commonwealth	26 Nov 1987	AustLII
Re Taxation Appeals (No 140)	[1987] AATA 147	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
WT85/77 and Commissioner of Taxation	[1987] AATA 148; 18 ATR 3369	Administrative Appeals Tribunal	Australia	23 Apr 1987	AustLII
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Commissioner of Taxation v Myer Emporium Ltd	[1985] FCA 376; 8 FCR 136; 16 ATR 902	Federal Court of Australia	Australia - Commonwealth	8 Oct 1985	AustLII		1
Re Oakey Abattoir Pty Ltd v the Commissioner of Taxation	[1985] FCA 373	Federal Court of Australia	Australia - Commonwealth	5 Oct 1985	AustLII
Chief Collector of Taxes v Folkes	[1982] PGLawRp 257		Papua New Guinea	8 Apr 1982	PacLII
FCT v Lutovi Investments Pty Ltd	[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689	Federal Court of Australia	Australia - Commonwealth	7 Jul 1978	AustLII		4
Chief Collector of Taxes v William	[1976] PGLawRp 571		Papua New Guinea	3 Dec 1976	PacLII
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
Hennessey, KM v FCT	[1975] SASC 2317	Supreme Court of South Australia	Australia - South Australia	24 Jan 1975	AustLII
Chief Collecter of Taxes v Bailes and Bailes	[1973] PGLawRp 411		Papua New Guinea	17 May 1973	PacLII
FCT v Ellers Motor Sales Pty Ltd	[1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII		14
Hollyock v FCT	[1971] HCA 43; (1971) 125 CLR 647; 45 ALJR 572; 2 ATR 601	High Court of Australia	Australia - Commonwealth	29 Oct 1971	AustLII		19
Mayfield v Commissioner of Taxation	[1961] HCA 57; (1961) 108 CLR 303; [1962] ALR 134; 12 ATD 330; 35 ALJR 260	High Court of Australia	Australia - Commonwealth	18 Sep 1961	AustLII		14
Mayfield v Commissioner of Taxation [No 2]	[1961] HCA 58; (1961) 108 CLR 323; [1962] ALR 146; 12 ATD 341; 35 ALJR 267	High Court of Australia	Australia - Commonwealth	18 Sep 1961	AustLII		11
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia - Commonwealth	7 Jul 1958	AustLII		185
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93
FCT v Newton	[1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1	High Court of Australia	Australia - Commonwealth	31 May 1957	AustLII		48
War Assets Pty Ltd v FCT	[1954] HCA 81; 91 CLR 53; 10 ATD 303	High Court of Australia	Australia - Commonwealth	3 Mar 1954	AustLII		18
Bell v FCT	[1953] HCA 99	High Court of Australia	Australia - Commonwealth	8 May 1953	AustLII		3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"	[2010] RevenueLawJl 2	Xynas, Lidia	Australia	circa 2010	AustLII
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC)	[2007] VicJSchol 19	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Part IVA - A Toothless Tiger?"	[2001] RevenueLawJl 5	Cassidy, Julie	Australia	circa 2001	AustLII
"Tax Avoidance in Australia: Results and Prospects"	(1994) 22 (3) Federal Law Review 493	Passant, John	Australia	circa 1994	AustLII
"The Exclusionary Provisions of the New Zealand Commerce Act in Light of United States Decisions and Australian Experience"	(1988) 3 (3) Canterbury Law Review 357	Pengilley, Warren	New Zealand	circa 1988	NZLII
"The Taxation of Interest-Free Intra-Family Loans"	[1978] VUWLawRw 18	Carroll, P J	New Zealand	circa 1978	NZLII
"Legal Avoidance of Taxation and Section 260: Newton v FCT"	(1959) 3 Sydney Law Review 153	Beaumont, B A	Australia	circa 1959	AustLII