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Bellinz Pty Ltd & Ors v The Commissioner of Taxation

[1998] FCA 615 ; (1998) 84 FCR 154

Federal Court of Australia · 10 June 1998 · Official judgment

Cited by 40 indexed judgments

All Distinguished 1 Applied or followed 2 Cited 37

1999: 1 citing judgment 2000: 1 citing judgment 2001: 2 citing judgments 2002: 2 citing judgments 2003: 4 citing judgments 2004: 1 citing judgment 2005: 4 citing judgments 2006: 1 citing judgment 2007: 2 citing judgments, 1 negative 2010: 3 citing judgments 2012: 1 citing judgment 2013: 2 citing judgments 2014: 2 citing judgments 2015: 2 citing judgments 2017: 3 citing judgments 2018: 3 citing judgments 2019: 3 citing judgments 2021: 1 citing judgment 2024: 1 citing judgment 2025: 1 citing judgment 1998 2000 2005 2010 2015 2020 2025
citing judgments per year of which distinguished, doubted, not followed or overruled · line marks the decision

Sort: Oldest first Newest first Most cited

  1. Eastern Nitrogen Ltd v Commissioner of Taxation [1999] FCA 1536 Cited Federal Court of Australia · cited 2× · judgment
  2. Daihatsu Australia Pty Ltd v Deputy Commission of Taxation [2000] FCA 1658 Cited Federal Court of Australia · judgment
  3. Remuneration Planning Corporation Pty Ltd v Commissioner of Taxation [2001] FCA 255 Cited Federal Court of Australia · cited 3× · judgment
  4. Commissioner of Taxation v Executors of the Estate of Santha Thevy Subrahmanyam [2001] FCA 1836 Cited Federal Court of Australia · cited 1× · judgment
  5. Elias v Commissioner of Taxation [2002] FCA 1132 Cited Federal Court of Australia · judgment
  6. Sidebottom v Giuliano [2002] FCA 1262 Cited Federal Court of Australia · judgment
  7. SGBB v Minister for Immigration & Multicultural & Indigenous Affairs [2003] FCA 709 Cited Federal Court of Australia · cited 42× · judgment
  8. BBLT Pty Ltd v Chief Commissioner of the Office for State Revenue [2003] NSWSC 1003 Cited Supreme Court of NSW · cited 31× · judgment
  9. MLC Investments Ltd v Commissioner of Taxation [2003] FCA 1487 Cited Federal Court of Australia · cited 6× · judgment
  10. Reef Networks Pty Ltd v Deputy Commissioner of Taxation [2003] FCA 1552 Cited Federal Court of Australia · judgment
  11. Commissioner of Taxation v Reef Networks Pty Ltd [2004] FCAFC 275 Cited Federal Court of Australia (Full Court) · judgment
  12. Lamont v Commissioner of Taxation [2005] FCA 513 Applied or followed Federal Court of Australia · cited 7× · judgment
  13. Doney v Chief Commissioner of State Revenue [2005] NSWADT 133 Cited Administrative Decisions Tribunal (NSW) · cited 5× · judgment
  14. Full v Chief Commissioner of State Revenue [2005] NSWADT 190 Cited Administrative Decisions Tribunal (NSW) · cited 5× · judgment
  15. Parker and anor v Chief Commissioner of State Revenue [2005] NSWADT 251 Cited Administrative Decisions Tribunal (NSW) · judgment
  16. Gessner and anor v Chief Commissioner of State Revenue (No 2) [2006] NSWADT 170 Cited Administrative Decisions Tribunal (NSW) · cited 1× · judgment
  17. White Industries Aust Ltd v Commissioner of Taxation [2007] FCA 511 Distinguished Federal Court of Australia · cited 169× · judgment
  18. BHP Billiton Direct Reduced Iron Pty Ltd (ACN 058 025 960) v Duffus, Deputy Commissioner of Taxation [2007] FCA 1528 Cited Federal Court of Australia · cited 7× · judgment
  19. Khoury v Chief Commissioner of State Revenue [2010] NSWADT 13 Cited Administrative Decisions Tribunal (NSW) · judgment
  20. Cooperative Bulk Handling Ltd v Commissioner of Taxation [2010] FCA 508 Cited Federal Court of Australia · cited 8× · judgment
  21. Dreamtech International Pty Ltd v Commissioner of Taxation [2010] FCAFC 103 Cited Federal Court of Australia (Full Court) · cited 4× · judgment
  22. Devine v Chief Commissioner of State Revenue [2012] NSWADT 209 Cited Administrative Decisions Tribunal (NSW) · judgment
  23. Deputy Commissioner of Taxation v Scarf [2013] NSWDC 114 Cited District Court of NSW · cited 1× · judgment
  24. Vlahos v Chief Commissioner of State Revenue [2013] NSWADT 215 Cited Administrative Decisions Tribunal (NSW) · cited 4× · judgment
  25. Woods v Chief Commissioner of State Revenue [2014] NSWCATAD 151 Cited NCAT Administrative and Equal Opportunity · judgment
  26. Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94 Cited NCAT Appeal Panel · cited 7× · judgment
  27. ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Cited Federal Court of Australia · cited 2× · judgment
  28. Rosgoe Pty Ltd v Commissioner of Taxation [2015] FCA 1231 Cited Federal Court of Australia · cited 3× · judgment
  29. Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Cited Federal Court of Australia · cited 3× · judgment
  30. Hacon v Commissioner of Taxation [2017] FCA 659 Cited Federal Court of Australia · cited 1× · judgment
  31. Commissioner of Taxation v Hacon Pty Ltd [2017] FCAFC 181 Applied or followed Federal Court of Australia (Full Court) · judgment
  32. Ellison v Sandini Pty Ltd [2018] FCAFC 44 Cited Federal Court of Australia (Full Court) · cited 13× · judgment
  33. Bosanac v Commissioner of Taxation [2018] FCA 946 Cited Federal Court of Australia · cited 7× · judgment
  34. In the matter of Precise Training Pty Limited [2018] NSWSC 1383 Cited Supreme Court of NSW · cited 2× · judgment
  35. Giammarco and Giammarco v Chief Commissioner of State Revenue [2019] NSWCATAD 77 Cited NCAT Administrative and Equal Opportunity · cited 3× · judgment
  36. Deputy Commissioner of Taxation v Kedwell [2019] NSWDC 610 Cited District Court of NSW · cited 2× · judgment
  37. Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118 Cited Federal Court of Australia · judgment
  38. SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395 Cited Supreme Court of NSW · cited 9× · judgment
  39. In the matter of Forward Horizons Capital Pty Ltd [2024] NSWSC 848 Cited Supreme Court of NSW · judgment
  40. Baya Casal v Deputy Commissioner of Taxation [2025] FCA 87 Cited Federal Court of Australia · judgment

Tree of authority

Built on

The authorities this case relies on, earliest first, and the authorities those relied on. Open a branch to go further back.

Built upon

Later cases citing this one, in order of decision, and the cases citing them in turn. The most cited are shown at each level.

Authorities cited (30)

Earliest first, with how this judgment treated each.

  1. London and South Western Railway Co v Gomm (1881) 20 Ch D 562 Cited cited 2×
  2. Helby v Matthews [1895] AC 471 Cited cited 10×
  3. Union Trustee Co of Australia Ltd v Federal Commissioner of Land Tax [1915] HCA 68 Cited cited 8×
  4. Ritchie v The Stanstead and Sherbrooke Fire Insurance Co [1940] 1 DLR 241 Cited
  5. Federal Commissioner of Taxation v Wade [1951] HCA 66 Cited cited 69×
  6. Council of the City of Newcastle v Royal Newcastle Hospital [1957] HCA 15 Cited cited 109×
  7. Council of the City of Newcastle v Royal Newcastle Hospital (1959) 100 CLR 1 Cited cited 41×
  8. Commissioner of Income Tax v Hanover Agencies Ltd [1967] 1 AC 681 Cited cited 7×
  9. Hayduk v Pidoborozny [1972] 4 WWR 522 Cited
  10. A L Hamblin Equipment Pty Ltd v Federal Commissioner of Taxation (1974) 131 CLR 570 Cited cited 3×
  11. Stefanetto v Forestry Commission of New South Wales [1975] 1 NSWLR 332 Cited cited 5×
  12. Forestry Commission of New South Wales v Stefanetto [1976] HCA 3 Cited cited 13×
  13. Sigma Agencies Ltd v Collector of Customs [1977] 1 NZLR 467 Cited
  14. Ryde Municipal Council v Macquarie University [1978] HCA 58 Cited cited 47×
  15. Inland Revenue Commissioners v National Federation of Self-Employed and Small Businesses Ltd [1982] AC 617 Cited cited 22×
  16. KLDE Pty Ltd v Commissioner of Stamp Duties (Qld) (1983) 155 CLR 288 Cited cited 4×
  17. KLDE Pty Ltd v Commissioner of Stamp Duties (Qld) [1984] HCA 63 Cited cited 29×
  18. Re Preston [1985] AC 835 Cited cited 26×
  19. AGC (Investments) Ltd v FCT (1991) 91 ATC 4180 Cited cited 3×
  20. Commissioner of Taxation v Citibank Ltd [1993] FCA 607 Cited cited 13×
  21. CTC Resources NL v Commissioner of Taxation [1994] FCA 947 Cited cited 25×
  22. First Provincial Building Society Ltd v Federal Commissioner of Taxation (1995) 128 ALR 118 Cited cited 2×
  23. New South Wales Aboriginal Land Council & Anor v Aboriginal & Torres Strait Island Commission & Anor [1995] FCA 672 Cited cited 22×
  24. Melluish (Inspector of Taxes) v BMI (No 3) Ltd [1996] 1 AC 454 Cited cited 2×
  25. Melluish v BMI (No 3) [1996] AC 454 Cited cited 10×
  26. Federal Commissioner of Taxation v McMahon (1997) 149 ALR 159 Cited cited 4×
  27. (1997) 26 ATR 34 Cited
  28. United Energy Limited v Commissioner of Taxation (1997) 97 ATC 4796 Cited cited 2×
  29. Pickering v Commissioner of Taxation (Cth) (1997) 97 ATC 4893 Cited cited 8×
  30. Sigma Agencies Ltd v Collector of Customs (Northern Region) [1997] 1 NZLR 467 Cited
How the citator works

Citations are read from the text of each indexed judgment. A report citation written alongside a neutral citation, such as [2008] HCA 9; (2008) 234 CLR 50, teaches the citator that both name the same case, so later citations by either are counted together.

Treatment is read from the words in the sentence that cites the case: overruled or disapproved; not followed or declined to follow; distinguished or distinguishable; doubted; applied, followed or adopted. Anything else is cited. It is a guide to which judgments to read, not a judicial history: a judgment that discusses a case at length without one of those words is shown as citing it, and one mentioning several cases in a sentence may attach the word to all of them.

Only judgments in this index are counted, mostly the High Court, the Federal Court and New South Wales courts and tribunals since 2006. Earlier cases appear as authorities but their own authorities are unknown, so a tree ends there. Check a treatment by reading the passage before relying on it.

Judgment text is from the Open Australian Legal Corpus (Isaacus, CC BY 4.0) and the courts’ own websites. Each judgment links to its official version: read it before relying on anything here.