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Commissioner of Taxation v BCD Technologies Pty Ltd

[2005] FCA 708; 144 FCR 457; 59 ATR 733

Federal Court of Australia

Australia - Commonwealth

2nd June, 2005

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
WLQC and Commissioner of Taxation (Taxation)	[2018] AATA 14; 107 ATR 452	Administrative Appeals Tribunal	Australia	15 Jan 2018	AustLII
WGMH and Commissioner of Taxation	[2014] AATA 244	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII
Ozone Manufacturing Pty Ltd v Commissioner of Taxation	[2013] AATA 420	Administrative Appeals Tribunal	Australia	21 Jun 2013	AustLII
BCD Technologies Pty Ltd and Commissioner of Taxation	[2006] AATA 241; 62 ATR 1270	Administrative Appeals Tribunal	Australia	15 Mar 2006	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s166, s166A, s170
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BCD Technologies Pty Ltd and Commissioner of Taxation	[2004] AATA 496; 56 ATR 1017	Administrative Appeals Tribunal	Australia	19 May 2004	AustLII
Commissioner of Taxation (Cth) v Ryan	[2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII
Batagol v FCT	[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207	High Court of Australia	Australia - Commonwealth	19 Nov 1963	AustLII

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