Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Bendel [2025] FCAFC 15 Appeal from: Bendel & Anor v Commissioner of Taxation [2023] AATA 3074
File number(s): VID 903 of 2023
Judgment of: LOGAN, HESPE AND NESKOVCIN JJ
Date of judgment: 19 February 2025
Catchwords: TAXATION – appeal by Commissioner from a decision of the Administrative Appeals Tribunal – where corporate beneficiary had a present entitlement which was unpaid – whether present entitlement remaining unpaid was a loan for the purposes of s 109D of the Income Tax Assessment Act 1936 (Cth) – whether Tribunal failed to carry out its task
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) Divs 6, 7A, Subdiv EA, ss 44, 109B, 109C, 109D, 109E, 109F, 109G, 109RB, 109XA, 109XB, 109Z Income Tax Assessment Act 1997 (Cth) s 6-25
Cases cited: Bendel & Anor v Commissioner of Taxation [2023] AATA 3074 Certain Lloyd's Underwriters Subscribing to Contract No IH00AAQS v Cross [2012] HCA 56; 248 CLR 378 Chianti Pty Ltd v Leume Pty Ltd [2007] WASCA 270; 35 WAR 488 Commissioner of Taxation v Radilo Enterprises Pty Ltd (1997) 72 FCR 300 Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation [1981] HCA 26; 147 CLR 297 Corporate Initiatives Pty Ltd v Commissioner of Taxation [2005] FCAC 62; 142 FCR 279 Di Lorenzo Ceramics Pty Ltd v Federal Commissioner of Taxation [2017] FCA 1006; 161 FCR 198 Federal Commissioner of Taxation v Carter [2022] HCA 10; 274 CLR 304 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 Fischer v Nemeske Pty Ltd [2016] HCA 11; 257 CLR 615 International Litigation Partners Pte Ltd v Chameleon Mining NL (Receivers and Managers Appointed) [2012] HCA 45; 246 CLR 455 Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties (1997) 42 NSWLR 505 Re Montgomery Wools Pty Ltd (As Trustee for Montgomery Wools Pty Ltd Super Fund) v Federal Commissioner of Taxation [2012] AATA 61; 87 ATR 282 SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; 262 CLR 362
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