Will the Commissioner of Taxation win against Bendel?

Commissioner of Taxation v Bendel & Anor

Tax appeal about whether unpaid present entitlements owed by a trust to a private company can be treated as loans for Division 7A purposes.

Win

33.3%

33.3%

33.3%

Source docket

Perspective party: Commissioner of Taxation
Rules: Win means the High Court allows the Commissioner's appeal in whole or in substantial part and grants relief that materially improves the Commissioner's position. Lose means the High Court dismisses the Commissioner's appeal or otherwise leaves the Commissioner with no materially improved result. Settle means the High Court proceeding ends before judgment through settlement, consent orders, discontinuance following settlement, or an equivalent negotiated resolution.
Source of truth: High Court of Australia final orders and reasons in case S90/2025, or an official discontinuance or settlement notice.