Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  2026

The World is Not Enough: Bendel and the Limits of the Commissioner’s View

Source: South Australia

Published Date: 6 Aug 2026

 

This session provides a concise overview of the key developments arising from Commissioner of Taxation v Bendel [2025] FCAFC 15, including the implications of the decision, the ATO’s current position and any decision impact statements. The discussion includes:

  • A breakdown of the key take aways from the High Court of Australia’s (HCA) decision in Commissioner of Taxation v Bendel [2025] FCAFC 15
  • The ATO’s position/opinion on the HCA decision in Bendel [2025]
  • Any decision impact statement released by the ATO on the HCA decision
  • Whether s 100A or Part IVA can apply to the facts and circumstances of Bendel [2025]
  • Whether s 100A or Part IVA can apply to scenarios where Division 7A was previously applied (i.e. UPEs)
  • Any concessional ATO treatment if the Commissioner loses the Bendel [2025] decision?
    • Prior UPEs treated or not treated as loans by taxpayers.
    • Administrative way forward?

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author(s)

Individual Session

Author(s): Paul Tanti CTA , Fiona Dillon CTA
Materials from this session:

Download

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

2026

Share this page