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Bendel and Commissioner of Taxation (Taxation)   flag  1

[2023] AATA 3074
Administrative Appeals Tribunal
Australia
28th September, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2004 Measures No. 7) Bill 2004 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s43AA
Acts Interpretation Act 1901 (Cth) s20, s25D, s33
Crimes Act 1914 (Cth) s4AA
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth) s9.5
Taxation Administration Act 1953 (Cth)
Laws Amendment (2004 Measures No. 1) Act 2004 (Cth)
assessable income (Cth)
demerger dividends (Cth)
dividends (Cth)
non-share dividends (Cth)
non-share equity interests (Cth) sHARE, sHAREHOLDER, s44, s109C, s109E, s109F, s109Y
distributable surplus (Cth)
forgiven (Cth)
loans (Cth)
associate (Cth)
company (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1056
Devaynes v Noble [1815] EngR 77; [1814-23] All ER 1; 35 ER 781; (1816) 1 Mer 572 UK United Kingdom circa 1816 CommonLII flag 220
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 flag 201
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 75
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 61
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
Fischer v Nemeske Pty Ltd [2016] HCA 11; (2016) 257 CLR 615; (2016) 330 ALR 1; (2016) 90 ALJR 457 High Court of Australia Australia - Commonwealth 6 Apr 2016 AustLII flag 38
International Litigation Partners Pte Ltd v Chameleon Mining NL (recs and mgrs apptd) [2012] HCA 45; (2012) 246 CLR 455; (2012) 292 ALR 233; (2012) 86 ALJR 1289; (2012) 91 ACSR 473 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 26
ENT19 v Minister for Home Affairs [2023] HCA 18; (2023) 410 ALR 1; (2023) 97 ALJR 509 High Court of Australia Australia - Commonwealth 14 Jun 2023 AustLII flag 23
Taxation, Commissioner of (Cth) v Reynolds (1981) 34 ALR 463; 54 FLR 403; (1981) 11 ATR 629 Australia circa 1981 LexisNexis AU flag 16
R v Jacobs Group (Australia) Pty Ltd [2023] HCA 23; (2023) 97 ALJR 595 High Court of Australia Australia - Commonwealth 2 Aug 2023 AustLII flag 14
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
Hyder v Commissioner of Taxation [2022] FCA 264; 175 ALD 473 Federal Court of Australia Australia - Commonwealth 22 Mar 2022 AustLII flag 6
[1936] Act 9 [1936] Act 9 United Kingdom circa 1936 flag 3
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Re Montgomery Wools Pty Ltd (As Trustee for Montgomery Wools Pty Ltd Super Fund) and F C of T (2012) 87 ATR 282 Australia circa 2012 Legal Online / Westlaw flag 1
Davis v F C of T [1989] ALR 195 Australia circa 1989 LexisNexis AU flag 1
F C of T v Reynolds (1981) 34 ALR 46 Australia circa 1981 LexisNexis AU flag 1

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