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Bellinz Pty Ltd v Commissioner of Taxation   flag  6

[1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350
Federal Court of Australia
Australia - Commonwealth
31st March, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Buggins and Commissioner of Taxation [2011] AATA 698 Administrative Appeals Tribunal Australia 10 Oct 2011 AustLII flag
Babcock and Brown Property Instalment Plan [2008] ATOPR 35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
Babcock and Brown Property Instalment Plan [2008] ATOPR PR2008/35 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2008 AustLII flag
PR 2007/71 - The Product Rulings system [2007] ATOPR 71 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag
PR 2007/71 - The Product Rulings system [2007] ATOPR PR2007/71 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2007 AustLII flag

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 flag

Legislation Cited

Legislation Name Provision
Admiralty Act 1988 (Cth) s19
Income Tax Assessment Act 1936 (Cth)
Life Insurance Act 1995 (Cth) s38, s40, s41, s51, s54
Taxation Administration Act 1953 (Cth) s8, s14ZZ, s14ZZP, s14ZZQ, s54
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)
Finance Act 1971 s44, s54

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 flag 60
"Beneficial ownership" (1997) 26 Australian Tax Review 34 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 3
Sigma Agencies Ltd v Collector of Customs (Northern Region) [1997] 1 NZLR 467 New Zealand circa 1997 LexisNexis flag 9
Melluish v BMI (No 3) Ltd [1996] AC 454; [1995] 4 All ER 453 United Kingdom circa 1996 LexisNexis / Westlaw flag 63
R v Inland Revenue Commissioners; Ex parte Unilever Plc [1996] BTC 183 United Kingdom circa 1996 flag 6
Malaysia Shipyard v “Iron Shortland” [1995] FCA 768; (1995) 59 FCR 535; (1995) 131 ALR 738 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 33
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
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 flag 29
Jacobs v Platt Nominees Pty Ltd [1990] VicRp 14; [1990] VR 146; [1989] ANZ Conv R 329; [1989] V Conv R 54-338 Australia - Victoria 19 May 1989 AustLII flag 34
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 54
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 flag 79
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 flag 453
R v Kentish (1979) 96 DLR (3d) 706 Canada circa 1979 flag 1
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 flag 38
Chang v Registrar of Titles [1976] HCA 1; (1976) 137 CLR 177; 8 ALR 285; 50 ALJR 404 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 113
Stefanetto v Forestry Commission of New South Wales [1975] 1 NSWLR 332 Australia - New South Wales circa 1975 LexisNexis AU flag 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 flag 25
D'Aguilar Pty Ltd v Penrith City Council [1974] 2 NSWLR 332; (1975) 30 LGRA 203 Australia - New South Wales circa 1974 LexisNexis AU flag 4
Achatz v De Reuver [1971] SASR 240 Supreme Court of South Australia Australia - South Australia circa 1971 Legal Online / Westlaw flag 12
Vandervell v Inland Revenue Commissioners [1966] UKHL 3; [1967] 2 AC 291 House of Lords United Kingdom 24 Nov 1966 BAILII flag 110
Haque v Haque (No 2) [1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144 High Court of Australia Australia - Commonwealth 29 Jul 1965 AustLII flag 68
Ballas v Theophilos (No 2) [1957] HCA 90; (1957) 98 CLR 193; [1957] ALR 713 High Court of Australia Australia - Commonwealth 19 Dec 1957 AustLII flag 123
(1955) 5 CTBR (NS) Case 90 (1955) 5 CTBR (NS) Case 90 Australia circa 1955 flag 1
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
R v Australian Broadcasting Tribunal; Ex parte Hardiman [1980] HCA 13; (1980) 144 CLR 13; 54 ALJR 314 High Court of Australia Australia - Commonwealth 5 Jun 1923 AustLII flag 917
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 flag 15
Helby v Matthews [1895] UKLawRpAC 30; [1895] AC 471 United Kingdom 30 May 1895 CommonLII flag 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 flag 129

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