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Bellinz v FCT     91

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Baya Casal v Deputy Commissioner of Taxation	[2025] FCA 87	Federal Court of Australia	Australia - Commonwealth	18 Feb 2025	AustLII
In the matter of Forward Horizons Capital Pty Ltd	[2024] NSWSC 848	Supreme Court of New South Wales	Australia - New South Wales	12 Jul 2024	AustLII		1
Allen and Commissioner of Taxation (Taxation)	[2021] AATA 2768	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
Allzams Trust and Commissioner of Taxation (Taxation)	[2021] AATA 2767	Administrative Appeals Tribunal	Australia	6 Aug 2021	AustLII
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2021	AustLII		11
Frangieh and Commissioner of Taxation (Taxation)	[2021] AATA 842	Administrative Appeals Tribunal	Australia	19 Jan 2021	AustLII
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation	[2019] FCA 2118	Federal Court of Australia	Australia - Commonwealth	19 Dec 2019	AustLII
Deputy Commissioner of Taxation v Kedwell	[2019] NSWDC 610	District Court of New South Wales	Australia - New South Wales	31 Oct 2019	AustLII		2
Deputy Commissioner of Taxation v De Simone	[2019] VSC 346	Supreme Court of Victoria	Australia - Victoria	27 May 2019	AustLII		2
Giammarco and Giammarco v Chief Commissioner of State Revenue	[2019] NSWCATAD 77	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2019	AustLII		3
Wakefield v Commissioner of State Revenue	[2019] QSC 85; [2019] 3 Qd R 414	Supreme Court of Queensland	Australia - Queensland	4 Apr 2019	AustLII		11
In the matter of Precise Training Pty Ltd	[2018] NSWSC 1383	Supreme Court of New South Wales	Australia - New South Wales	7 Sep 2018	AustLII		4
Canberra Cleaners Pty Ltd v Commissioner for ACT Revenue	[2018] ACTSC 208	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	3 Aug 2018	AustLII		2
Bosanac v Commissioner of Taxation	[2018] FCA 946	Federal Court of Australia	Australia - Commonwealth	22 Jun 2018	AustLII		20
Rus v FCT	[2018] AATA 1854; (2018) 108 ATR 212	Administrative Appeals Tribunal	Australia	14 May 2018	AustLII		2
Ellison v Sandini Pty Ltd	[2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249	Federal Court of Australia	Australia - Commonwealth	27 Mar 2018	AustLII		27
Commissioner of Taxation v Hacon Pty Ltd	[2017] FCAFC 181	Federal Court of Australia	Australia - Commonwealth	23 Nov 2017	AustLII
Commissioner of Taxation v Jayasinghe	[2017] HCA 26; (2017) 260 CLR 400	High Court of Australia	Australia - Commonwealth	9 Aug 2017	AustLII		9
Hacon v Commissioner of Taxation	[2017] FCA 659	Federal Court of Australia	Australia - Commonwealth	19 Jun 2017	AustLII		2
Sandini Pty Ltd v Commissioner of Taxation	[2017] FCA 287	Federal Court of Australia	Australia - Commonwealth	22 Mar 2017	AustLII		3
HWZG and Commissioner of Taxation (Taxation)	[2016] AATA 1017	Administrative Appeals Tribunal	Australia	6 Dec 2016	AustLII
Taxology Pty Ltd and Commissioner of Taxation (Taxation)	[2016] AATA 565	Administrative Appeals Tribunal	Australia	2 Aug 2016	AustLII
Rowntree and Commissioner of Taxation (Taxation)	[2016] AATA 420	Administrative Appeals Tribunal	Australia	24 Jun 2016	AustLII		3
TBCL and Commissioner of Taxation (Taxation)	[2016] AATA 264	Administrative Appeals Tribunal	Australia	27 Apr 2016	AustLII		1
Rosgoe Pty Ltd v Commissioner of Taxation	[2015] FCA 1231	Federal Court of Australia	Australia - Commonwealth	13 Nov 2015	AustLII		8
Senior and Commissioner of Taxation	[2015] AATA 353; (2015) 101 ATR 415	Administrative Appeals Tribunal	Australia	22 May 2015	AustLII		3
ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation	[2015] FCA 456	Federal Court of Australia	Australia - Commonwealth	13 May 2015	AustLII		2
HVZZ and Commissioner of Taxation	[2015] AATA 133	Administrative Appeals Tribunal	Australia	5 Mar 2015	AustLII
Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd	[2014] NSWCATAP 94	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	1 Dec 2014	AustLII		8
Woods v Chief Commissioner of State Revenue	[2014] NSWCATAD 151	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	23 Sep 2014	AustLII
Public Servant and Commissioner of Taxation	[2014] AATA 247	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII		5
Deputy Commission of Taxation v Roget (No 2)	[2014] WADC 25	District Court of Western Australia	Australia - Western Australia	27 Feb 2014	AustLII		8
Vlahos v Chief Commissioner of State Revenue	[2013] NSWADT 215	Administrative Decisions Tribunal	Australia - New South Wales	2 Oct 2013	AustLII		4
Pillay and Commissioner of Taxation	[2013] AATA 447	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII		1
Deputy Commissioner of Taxation v Scarf	[2013] NSWDC 114	District Court of New South Wales	Australia - New South Wales	4 Jun 2013	AustLII		1
Re Walters and Commissioner of Taxation	[2013] AATA 151	Administrative Appeals Tribunal	Australia	20 Mar 2013	AustLII		3
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII		11
Devine v Chief Commissioner of State Revenue	[2012] NSWADT 209	Administrative Decisions Tribunal	Australia - New South Wales	15 Oct 2012	AustLII
Grafton and Commissioner of State Revenue	[2011] WASAT 180	State Administrative Tribunal of Western Australia	Australia - Western Australia	10 Nov 2011	AustLII
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue	[2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2011	AustLII		44
Buggins and Commissioner of Taxation	[2011] AATA 698	Administrative Appeals Tribunal	Australia	10 Oct 2011	AustLII
Bicycle Victoria Inc and Commissioner of Taxation, Re	[2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553	Administrative Appeals Tribunal	Australia	24 Jun 2011	AustLII		4
Re Sinclair and Commissioner of Taxation	[2010] AATA 902; (2010) 80 ATR 972	Administrative Appeals Tribunal	Australia	16 Nov 2010	AustLII		5
Dreamtech International Pty Ltd v Commissioner of Taxation	[2010] FCAFC 103; (2010) 187 FCR 352; (2010) 270 ALR 471; (2010) 117 ALD 249; (2010) 52 AAR 412; [2010] ATC 20-204	Federal Court of Australia	Australia - Commonwealth	25 Aug 2010	AustLII		5
Cooperative Bulk Handling Ltd v FCT	[2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183	Federal Court of Australia	Australia - Commonwealth	25 May 2010	AustLII		19
BHP Billiton Direct Reduced Iron Pty Ltd v Duffus, Deputy Commissioner of Taxation	[2007] FCA 1528; (2007) 99 ALD 149; (2007) 67 ATR 578	Federal Court of Australia	Australia - Commonwealth	2 Oct 2007	AustLII		21
Re Radge and Commissioner of Taxation	[2007] AATA 1317; (2007) 95 ALD 711; 66 ATR 813; (2007) 45 AAR 318; [2007] ATC 2,164	Administrative Appeals Tribunal	Australia	14 May 2007	AustLII		25
White Industries Aust Ltd v FCT	[2007] FCA 511; (2007) 160 FCR 298; (2007) 240 ALR 792; (2007) 95 ALD 30; (2007) 66 ATR 306	Federal Court of Australia	Australia - Commonwealth	11 Apr 2007	AustLII		297
Re Taxpayer and FCT	[2007] AATA 1185; 66 ATR 354	Administrative Appeals Tribunal	Australia	23 Mar 2007	AustLII
PR 2007/71 - The Product Rulings system	[2007] ATOPR 71	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/71 - The Product Rulings system	[2007] ATOPR PR2007/71	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
VBK and Commissioner of Taxation	[2006] AATA 645; 63 ATR 1081	Administrative Appeals Tribunal	Australia	21 Jul 2006	AustLII
VL Investments Pty Lty v Commissioner of State Revenue	[2006] VSC 215	Supreme Court of Victoria	Australia - Victoria	21 Jun 2006	AustLII		3
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Lamont v Commissioner of Taxation	[2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		15
MZWDX v Minister for Immigration	[2004] FMCA 881	Federal Magistrates Court of Australia	Australia	26 Nov 2004	AustLII		2
FCT v Reef Networks Pty Ltd	[2004] FCAFC 275; (2004) 57 ATR 375	Federal Court of Australia	Australia - Commonwealth	15 Oct 2004	AustLII		7
Reef Networks Pty Ltd v Deputy Commissioner of Taxation	[2003] FCA 1552	Federal Court of Australia	Australia - Commonwealth	22 Dec 2003	AustLII
MLC Investments Ltd v Commissioner of Taxation	[2003] FCA 1487; (2003) 137 FCR 288; 205 ALR 207; 54 ATR 671	Federal Court of Australia	Australia - Commonwealth	15 Dec 2003	AustLII		12
BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue	[2003] NSWSC 1003; (2003) 54 ATR 323	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 2003	AustLII		25
SGBB v Minister for Immigration and Multicultural and Indigenous Affairs	[2003] FCA 709; (2003) 199 ALR 364; (2003) 75 ALD 411	Federal Court of Australia	Australia - Commonwealth	16 Jul 2003	AustLII		170
Kent v The Vessel Maria Luisa	[2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12	Federal Court of Australia	Australia - Commonwealth	16 May 2003	AustLII		18
Sidebottom v Giuliano	[2002] FCA 1262; 123 FCR 594; 51 ATR 151	Federal Court of Australia	Australia - Commonwealth	15 Oct 2002	AustLII		4
Elias v Commissioner of Taxation	[2002] FCA 1132; (2002) 199 ALR 246; 51 ATR 1	Federal Court of Australia	Australia - Commonwealth	13 Sep 2002	AustLII		10
Scott and Commissioner of Taxation	[2002] AATA 778; (2002) 50 ATR 1235	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		8
Dilatte v MacTiernan	[2002] WASCA 100	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	1 May 2002	AustLII		32
Commissioner of Taxation v Executors of the Estate of Subrahmanyam	[2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29	Federal Court of Australia	Australia - Commonwealth	19 Dec 2001	AustLII		19
Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation	[2001] FCA 255; 46 ATR 400	Federal Court of Australia	Australia - Commonwealth	15 Mar 2001	AustLII		8
Daihatsu Australia Pty Ltd v DFC of T	[2000] FCA 1658	Federal Court of Australia	Australia - Commonwealth	20 Nov 2000	AustLII		1
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Proceeding in Certainty: Tax Rulings"	(2017) 89 Australian Institute of Administrative Law Forum 91	Marks, David W	Australia	circa 2017	AustLII
"Practical Injustice in the Context of Private Tax Rulings"	(2016) 39 University of New South Wales Law Journal 1096	Azzi, John	Australia	circa 2016	AustLII		1
"ATO Accountability and Taxpayer Fairness: An Assessment of the Proposal To Split the Australian Taxation Office"	(2015) 38 University of New South Wales Law Journal 995	Bevacqua, John	Australia	circa 2015	AustLII
"The Use and Enforcement of Soft Law by Australian Public Authorities"	[2014] UNSWLRS 10	Weeks, Greg	Australia	circa 2014	AustLII
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?"	[2013] MelbULawRw 7	Gordon, Michelle	Australia	circa 2013	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"The Commonwealth's Taxing Power and Its Limits - Are We There Yet?"	(2013) 36 Melbourne University Law Review 1038	Gordon, Michelle	Australia	circa 2013	AustLII
"Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification"	(2012) 10 (2) E-Journal of Tax Research 227	Bevacqua, John	Australia	circa 2012	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Estoppel and Public Authorities: Examining the Case for an Equitable Remedy"	[2010] UNSWLRS 70	Weeks, Greg	Australia	circa 2010	AustLII		2
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"The Plaintiff-Proof Barrier - The Justiciability of Activities of the Commissioner of Taxation in Tortious and Equitable Estoppel Taxpayer Claims"	[2008] JlALawTA 33	Bevacqua, John	Australia	circa 2008	AustLII
"Procedural Fairness - Its Scope and Practical Application"	(2008) 56 Australian Institute of Administrative Law Forum 2	Stern, Kristina	Australia	circa 2008	AustLII
"Substantive Legitimate Expectations in Australian Administrative Law"	(2008) 32 Melbourne University Law Review 470	Groves, Matthew	Australia	circa 2008	AustLII		17
"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures"	(2007) 10 Journal of Australian Taxation 53	Pennicott, Scott	Australia	circa 2007	AustLII
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"Unreasonableness and Error of Law"	(2001) 24 University of New South Wales Law Journal 315	Aronson, Mark	Australia	circa 2001	AustLII		6

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII		62
(1997) 26 Atr 34	(1997) 26 ATR 34		Australia	circa 1997	Legal Online / Westlaw		2
Sigma Agencies Ltd v Collector of Customs (Northern Region)	[1997] 1 NZLR 467		New Zealand	circa 1997	LexisNexis		9
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw		64
R v Inland Revenue Commissioners; Ex parte Unilever Plc	[1996] BTC 183		United Kingdom	circa 1996			6
New South Wales Aboriginal Land Council v Aboriginal and Torres Strait Islander Commission	[1995] FCA 672; (1995) 59 FCR 369; (1995) 131 ALR 559; (1995) 38 ALD 573	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII		54
First Provincial Building Society Ltd v Commissioner of Taxation	(1995) 56 FCR 320; (1995) 128 ALR 118; (1995) 30 ATR 207	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		56
CTC Resources NL v Commissioner of Taxation	[1994] FCA 947; (1994) 48 FCR 397; 120 ALR 197; (1994) 27 ATR 403	Federal Court of Australia	Australia - Commonwealth	3 Mar 1994	AustLII		49
Commissioner of Taxation v Citibank Ltd	(1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw		29
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld)	[1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545	High Court of Australia	Australia - Commonwealth	23 Oct 1984	AustLII		80
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII		459
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII		721
Sigma Agencies Ltd v Collector of Customs	[1977] 1 NZLR 467		New Zealand	circa 1977	LexisNexis		2
Forestry Commission of New South Wales v Stefanetto	[1976] HCA 3; (1976) 133 CLR 507; 8 ALR 297; 50 ALJR 422	High Court of Australia	Australia - Commonwealth	19 Feb 1976	AustLII		38
Stefanetto v Forestry Commission of New South Wales	[1975] 1 NSWLR 332		Australia - New South Wales	circa 1975	LexisNexis AU		7
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 44; (1974) 131 CLR 570; 4 ALR 367; (1974) 5 ATR 16; 48 ALJR 529	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		25
Hayduk v Pidoborozny	[1972] 4 WWR 522		Canada	circa 1972			1
Central Creameries Ltd v Jay	(1969) 6 DLR (3d) 700		Canada	circa 1969			1
Commissioner of Income Tax v Hanover Agencies Ltd	[1967] 1 AC 681; [1967] 1 All ER 954		United Kingdom	circa 1967	LexisNexis / Westlaw		14
Council of the City of Newcastle v Royal Newcastle Hospital	[1959] UKPCHCA 1; (1959) 100 CLR 1	Privy Council	Australia	19 Mar 1959	AustLII		92
Newcastle City Council v Royal Newcastle Hospital	[1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201	High Court of Australia	Australia - Commonwealth	21 Mar 1957	AustLII		199
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		201
Ritchie v The Stanstead and Sherbrooke Fire Insurance Co	[1940] 1 DLR 241			circa 1940			1
Maritime Electric Co Ltd v General Dairies Ltd	[1937] UKPC 16; [1937] AC 610; [1937] 1 All ER 748	Privy Council	United Kingdom	8 Feb 1937	BAILII		135
Ryde Municipal Council v Macquarie University	[1978] HCA 58; 23 ALR 41; 38 ALT 141	High Court of Australia	Australia - Commonwealth	7 Feb 1917	AustLII		123
Union Trustee Co of Australia Ltd v Federal Commissioner of Land Tax	[1915] HCA 68; (1915) 20 CLR 526; 21 ALR 481	High Court of Australia	Australia - Commonwealth	27 Sep 1915	AustLII		16
Commissioners of Inland Revenue v Brooks	[1915] AC 478		United Kingdom	circa 1915	LexisNexis / Westlaw		12
Helby v Matthews	[1895] UKLawRpAC 30; [1895] AC 471		United Kingdom	30 May 1895	CommonLII		64
London and South Western Railway Co v Gomm	[1882] UKLawRpCh 119; 20 Ch D 562; 46 LT 449	Court of Chancery	United Kingdom	6 May 1882	CommonLII		130
3 TR 95/30	3 TR 95/30			circa 1981			1