Revesby Credit Union Co-operative Ltd v FCT 47

[1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358

High Court of Australia

Australia - Commonwealth

22nd January, 1965

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/100 - Australian Sports Commission - dAIS athlete grants	[2021] ATOCR CR2021/100	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union	[2015] ATOCR 7	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR CR2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union	[2015] ATOCR CR2015/7	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/19 - Income tax: grants provided by the Australian Sports Commission under dAIS	[2015] ATOCR 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation	[2015] ATOTR TR2015/3	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation	[2015] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Obeid v Australian Competition and Consumer Commission	[2014] FCA 839	Federal Court of Australia	Australia - Commonwealth	8 Aug 2014	AustLII	7
Bicycle Victoria Inc and Commissioner of Taxation, Re	[2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553	Administrative Appeals Tribunal	Australia	24 Jun 2011	AustLII	4
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR 23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/23 - Income tax: Queensland Health Bonded Medical Scholarships	[2010] ATOCR CR2010/23	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/26 - Income tax: South Australian Bonded Medical Scholarship Scheme	[2010] ATOCR CR2010/26	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/26 - Income tax: South Australian Bonded Medical Scholarship Scheme	[2010] ATOCR 26	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Australian Tea Tree Oil Research Institute Ltd (In Liq) v FCT	[2008] FCA 1653; [2008] ATC 20-066; 74 ATR 812	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII	1
Capital Club Pty Ltd v Commissioner of State Revenue	[2007] VSC 108; (2007) 17 VR 357	Supreme Court of Victoria	Australia - Victoria	30 Apr 2007	AustLII	3
Kennedy v Anti-Discrimination Commission (NT)	[2006] NTCA 9; (2006) 226 FLR 34; (2006) 92 ALD 134	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	3 Oct 2006	AustLII	7
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation	[2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104	Federal Court of Australia	Australia - Commonwealth	7 Sep 2004	AustLII	4
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation	[2004] AATA 521; 56 ATR 1032	Administrative Appeals Tribunal	Australia	24 May 2004	AustLII	1
Coleambally Irrigation Mutual Co-Operative Ltd v Commissioner of Taxation	[2004] FCA 2	Federal Court of Australia	Australia - Commonwealth	6 Feb 2004	AustLII	1
AGL Victoria Pty Ltd v Lockwood	[2003] VSC 453; (2003) 10 VR 596; (2003) 183 FLR 242; (2004) 22 ACLC 237	Supreme Court of Victoria	Australia - Victoria	14 Nov 2003	AustLII	10
Re Ansett Australia Ltd (No 1)	[2001] FCA 1806; (2002) 115 FCR 376; 188 ALR 165; (2002) 40 ACSR 389; 20 ACLC 232	Federal Court of Australia	Australia - Commonwealth	14 Dec 2001	AustLII	37
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/9 - Income tax: agency development loans	[2001] ATOTR TR2001/9	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Cortis, Putna and Commissioner of Taxation	[1999] AATA 63; 41 ATR 1168	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR TR1999/17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders	[1999] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport	[1999] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/14 - Income tax: determining the co-operative status of a Co which makes loans to shareholders	[1999] ATOTR TR1999/14	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Re WorkCover Queensland	[1998] QSC 32	Supreme Court of Queensland	Australia - Queensland	18 Mar 1998	AustLII
Commissioner of Taxation v Craig Polla-Mounter	[1995] FCA 1703	Federal Court of Australia	Australia - Commonwealth	30 Nov 1995	AustLII
FP Shine (Vic) Pty Ltd v Gothic Lodge Pty Ltd	[1994] VicRp 11; [1994] 1 VR 194; [1993] V Conv R 54-472		Australia - Victoria	2 Jul 1993	AustLII	14
James Bull Ltd v Commissioner of Inland Revenue HC Wanganui M52/89	[1992] NZHC 1759	High Court of New Zealand	New Zealand	4 Dec 1992	NZLII
Wellington v Norwich Union Life Insurance Society Ltd	[1991] VicRp 27; [1991] 1 VR 333; [1990] V Conv R 54-387		Australia - Victoria	25 Jul 1990	AustLII	32
Re Commissioner of Taxation v Australian Music Traders Association	[1990] FCA 192	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII
It 2581 - Income Tax : the Rendering of Services by a Scholarship Holder	[1990] ATOITR IT2581	Australian Taxation Office	Australia - Commonwealth	12 Apr 1990	AustLII
Re Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation	[1990] FCA 90	Federal Court of Australia	Australia - Commonwealth	30 Mar 1990	AustLII
Re Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation	[1989] FCA 372	Federal Court of Australia	Australia - Commonwealth	15 Sep 1989	AustLII
NT87/7427 and Commissioner of Taxation	[1989] AATA 382; 20 ATR 3546	Administrative Appeals Tribunal	Australia	11 May 1989	AustLII
NT86/5642, NT87/8158-9 and Commissioner of Taxation	[1988] AATA 557; 19 ATR 3625	Administrative Appeals Tribunal	Australia	27 Jun 1988	AustLII	1
ST87/66 and Commissioner of Taxation	[1988] AATA 153; 19 ATR 3496	Administrative Appeals Tribunal	Australia	13 May 1988	AustLII	2
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII	103
Brookton Co-operative Society Ltd v Commissioner of Taxation (Cth)	[1979] FCA 18; 39 FLR 130; 24 ALR 547; 9 ATR 763	Federal Court of Australia	Australia - Commonwealth	1 May 1979	AustLII	3
Royal Automobile Club of Victoria v FCT	[1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567		Australia - Victoria	29 Mar 1974	AustLII	10
Sydney Water Board Employees' Credit Union v FCT	[1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574	High Court of Australia	Australia - Commonwealth	17 Oct 1973	AustLII	16
Social Credit Savings and Loans Society Ltd v FCT	[1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675	High Court of Australia	Australia - Commonwealth	26 Nov 1971	AustLII	22

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Mutuality in Income Tax Law: British Broadcasting Corporation v Johns"	(1965-1967) 5 Sydney Law Review 278	Giles, R D	Australia	circa 1967	AustLII

Legislation Cited

Legislation Name	Provision
Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
A & S Ruffy Pty Ltd v FCT	[1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60	High Court of Australia	Australia - Commonwealth	30 Apr 1958	AustLII	27
Employers' Mutual Indemnity Association Ltd v FCT	[1943] HCA 36; (1943) 68 CLR 165; [1943] ALR 417; (1943) 7 ATD 307	High Court of Australia	Australia - Commonwealth	1 Dec 1943	AustLII	20
Bohemians Club v Acting FCT	[1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92	High Court of Australia	Australia - Commonwealth	21 Mar 1918	AustLII	41
Carlisle and Silloth Golf Club v Smith	[1912] UKLawRpKQB 18; [1912] 2 KB 177; 6 Tax Cas 48		United Kingdom	22 Feb 1912	CommonLII	19
Equitable Life Assurance Society of the United States v Bishop	[1899] UKLawRpKQB 214; (1900) 1 QB 177		United Kingdom	11 Dec 1899	CommonLII	6
York Life Insurance Co v Styles	(1889) 14 AC 381		United Kingdom	circa 1889	LexisNexis / Westlaw	30

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