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Commissioner of Taxation v Bendel   flag 

[2025] FCAFC 15
Federal Court of Australia
Australia - Commonwealth
19th February, 2025

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Corporations Act 2001 (Cth) s761A, s766A, s911A
Income Tax Assessment Act 1936 (Cth) s6, s44, s95, s96, s97, s109, s109B, s109BC, s109C, s109D, s109E, s109F, s109G, s109R, s109XA, s109XB, s109XC, s109XG, s109XI, s109Y, s109Z
Income Tax Assessment Act 1997 (Cth) s2.5, s9.5
Superannuation Industry (Supervision) Act 1993 (Cth) s10
Corporations Regulations 2001 (Cth)
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 2
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 15
Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 4
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1347
Australian Competition and Consumer Commission v Medibank Private Ltd [2017] FCA 1006; 161 FCR 198 Federal Court of Australia Australia - Commonwealth 30 Aug 2017 AustLII flag 3
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 43
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 797
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1086
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 28
Montgomery Wools Pty Ltd as trustee for Montgomery Wools Pty Ltd Super Fund and Commissioner of Taxation, Re [2012] AATA 61; (2012) 87 ATR 282; (2012) 56 AAR 337; (2012) 128 ALD 406 Administrative Appeals Tribunal Australia 6 Feb 2012 AustLII flag 7
Chianti Pty Ltd v Leume Pty Ltd [2007] WASCA 270; (2007) 35 WAR 488 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 12 Dec 2007 AustLII flag 43
Corporate Initiatives Pty Ltd v Commissioner of Taxation [2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351 Federal Court of Australia Australia - Commonwealth 28 Apr 2005 AustLII flag 10
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties [1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479 Supreme Court of New South Wales Australia - New South Wales 5 Nov 1997 AustLII flag 46
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 62
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2086

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