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Stratton v Simpson     93

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		95
Tyrie (decd) (No 1), Re	[1972] VicRp 16; [1972] VR 168		Australia - Victoria	30 Apr 1971	AustLII		43
Downing v FCT	[1971] HCA 38; (1971) 125 CLR 185; (1971) 2 ATR 472; 45 ALJR 513	High Court of Australia	Australia - Commonwealth	1 Sep 1971	AustLII		24
Commissioner of Land Tax (NSW) v Joyce	[1974] HCA 39; (1974) 132 CLR 22; (1974) 48 ALJR 432; (1974) 5 ATR 32	High Court of Australia	Australia - Commonwealth	25 Oct 1974	AustLII		23
Navy Health Ltd v FCT	[2007] FCA 931; (2007) 163 FCR 1; (2007) 68 ATR 215	Federal Court of Australia	Australia - Commonwealth	20 Jun 2007	AustLII		21
Estate Polykarpou; Re a charity	[2016] NSWSC 409	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2016	AustLII		20
Commissioner of Taxation v The Triton Foundation	[2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451	Federal Court of Australia	Australia - Commonwealth	16 Sep 2005	AustLII		18
Perpetual Trustee Co Ltd v Attorney General for New South Wales (The Will of the Hon George Nesbitt)	[2018] NSWSC 1456	Supreme Court of New South Wales	Australia - New South Wales	27 Sep 2018	AustLII		17
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)	[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2016	AustLII		14
City of Mandurah v Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc	[2016] WASCA 185; (2016) 50 WAR 466; (2016) 339 ALR 697; (2016) 219 LGERA 152	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	28 Oct 2016	AustLII		14
Perpetual Trustees Victoria Ltd v Barns	[2012] VSCA 77; (2012) 34 VR 387	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	2 May 2012	AustLII		13
Law Institute of Victoria v Commissioner of State Revenue	[2015] VSC 604; (2015) 101 ATR 899	Supreme Court of Victoria	Australia - Victoria	21 Oct 2015	AustLII		12
Pamas Foundation (Inc) v Commissioner of Taxation	[1992] FCA 154; (1992) 35 FCR 117; (1992) 106 ALR 229; (1992) 23 ATR 189	Federal Court of Australia	Australia - Commonwealth	9 Apr 1992	AustLII		12
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue	[2012] WASAT 146; (2012) 89 ATR 797	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Jul 2012	AustLII		11
FCT v Aid/Watch Incorporated	[2009] FCAFC 128; (2009) 178 FCR 423; (2009) 266 ALR 526; (2009) 74 ATR 19; [2009] ATC 20-131	Federal Court of Australia	Australia - Commonwealth	23 Sep 2009	AustLII		11
Trustees of the Indigenous Barristers' Trust v FCT	[2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495	Federal Court of Australia	Australia - Commonwealth	28 Nov 2002	AustLII		11
Re Order of Ahepa NSW Inc	[2019] NSWSC 1329	Supreme Court of New South Wales	Australia - New South Wales	3 Oct 2019	AustLII		9
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue	[2003] VSC 285; (2003) 53 ATR 473	Supreme Court of Victoria	Australia - Victoria	15 Aug 2003	AustLII		9
McCracken (Executor of Estate of MacNamara decd) v Attorney-General (Vic)	[1995] VICSC 78; [1995] VicRp 4; [1995] 1 VR 67	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	23 Mar 1994	AustLII		9
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII		9
Commissioner of Taxation v Hunger Project Australia	[2014] FCAFC 69; (2014) 221 FCR 302; (2014) 314 ALR 333	Federal Court of Australia	Australia - Commonwealth	13 Jun 2014	AustLII		8
Adelaide City Mission v South Australian Planning Commission	[1993] SASC 3942; (1993) 60 SASR 178; (1993) 80 LGERA 239	Supreme Court of South Australia	Australia - South Australia	7 May 1993	AustLII		8
Salvation Army (New South Wales) Property Trust v Chief Commissioner of State Revenue	[2018] NSWSC 128; (2018) 96 NSWLR 119	Supreme Court of New South Wales	Australia - New South Wales	16 Feb 2018	AustLII		7
Northern Land Council v Commissioner of Taxes	[2002] NTCA 11	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	28 Nov 2002	AustLII		7
Sargents Charitable Foundation v Chief Commissioner of State Revenue	[2005] NSWSC 659; 60 ATR 129	Supreme Court of New South Wales	Australia - New South Wales	11 Jul 2005	AustLII		6
Waubra Foundation and Commissioner of Australian Charities and Not-for-profits Commission	[2017] AATA 2424	Administrative Appeals Tribunal	Australia	4 Dec 2017	AustLII		5
Re Keysborough Blue Danube Soccer Club	[2003] VSC 119	Supreme Court of Victoria	Australia - Victoria	24 Apr 2003	AustLII		5
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation	[2015] FCA 1117	Federal Court of Australia	Australia - Commonwealth	21 Oct 2015	AustLII		4
Bodalla Aboriginal Housing Co Ltd v Eurobodalla Shire Council	[2011] NSWLEC 146; (2011) 184 LGERA 315	Land and Environment Court of New South Wales	Australia - New South Wales	26 Aug 2011	AustLII		4
Australian Executor Trustees Ltd v Attorney-General (SA)	[2010] SASC 348	Supreme Court of South Australia	Australia - South Australia	20 Dec 2010	AustLII		4
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation	[2017] SASC 127; 106 ATR 305	Supreme Court of South Australia	Australia - South Australia	31 Aug 2017	AustLII		3
Re Estate of Henry Brough Smith; Perpetual Trustee Co Ltd v Uniting (Victoria and Tasmania) Ltd	[2020] VSC 378	Supreme Court of Victoria	Australia - Victoria	30 Jun 2020	AustLII		2
Re McHenry; Thompson v Attorney General	[2020] VSC 211	Supreme Court of Victoria	Australia - Victoria	24 Apr 2020	AustLII		2
Estate of the Late Betty Crosby	[2019] SASC 189	Supreme Court of South Australia	Australia - South Australia	13 Nov 2019	AustLII		2
Rotary Club of Melbourne Inc v Commissioner of State Revenue (Review and Regulation)	[2018] VCAT 1257	Victorian Civil and Administrative Tribunal	Australia - Victoria	13 Aug 2018	AustLII		2
Re Marks; Letcher v Indian	[2017] VSC 665	Supreme Court of Victoria	Australia - Victoria	1 Nov 2017	AustLII		2
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue	[2017] VSC 286	Supreme Court of Victoria	Australia - Victoria	1 Jun 2017	AustLII		2
Hicks v Mater Misericordiae Ltd	[2017] QSC 38	Supreme Court of Queensland	Australia - Queensland	17 Mar 2017	AustLII		2
Cancer and Bowel Research Trust and Commissioner of Taxation	[2013] AATA 336	Administrative Appeals Tribunal	Australia	24 May 2013	AustLII		2
Simaid Trust and FCT	[2007] AATA 1443; (2007) 66 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2007	AustLII		2
South Sydney Junior Rugby League Club Ltd and Commissioner of Taxation	[2006] AATA 265; 62 ATR 1123	Administrative Appeals Tribunal	Australia	21 Mar 2006	AustLII		2
Re Municipal Orchestra Endowment Fund	[1999] QSC 200	Supreme Court of Queensland	Australia - Queensland	10 Aug 1999	AustLII		2
Douglas v FCT	[1997] FCA 724	Federal Court of Australia	Australia - Commonwealth	6 Aug 1997	AustLII		2
Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission	[2021] AATA 3313	Administrative Appeals Tribunal	Australia	17 Sep 2021	AustLII		1
Re Coghlan; Merriman v Attorney-General (No 2)	[2020] VSC 668	Supreme Court of Victoria	Australia - Victoria	9 Oct 2020	AustLII		1
KinCare Community Services Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 182	Supreme Court of New South Wales	Australia - New South Wales	6 Mar 2019	AustLII		1
Southern Cross Care (Tasmania) Inc v Paul	[2018] TASFC 9	Supreme Court of Tasmania	Australia - Tasmania	12 Nov 2018	AustLII		1
John Xxiii College v Commissioner for ACT Revenue (Administrative Review)	[2016] ACAT 152	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	21 Dec 2016	AustLII		1
GEAT v Deloitte, Touche Tohmatsu	[2016] NTSC 39	Supreme Court of the Northern Territory	Australia - Northern Territory	4 Aug 2016	AustLII		1
Community Housing Ltd v Clarence Valley Council	[2014] NSWLEC 193	Land and Environment Court of New South Wales	Australia - New South Wales	23 Dec 2014	AustLII		1
Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation	[2013] AATA 919	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII		1
Manns v Attorney General of New South Wales	[2010] NSWSC 12	Supreme Court of New South Wales	Australia - New South Wales	28 Jan 2010	AustLII		1
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
Northern Land Council v Commissioner of Taxes	[2001] NTSC 115; 48 ATR 700	Supreme Court of the Northern Territory	Australia - Northern Territory	21 Dec 2001	AustLII		1
Taxpayers' Assn of NSW and Commissioner of Taxation	[2001] AATA 278; 46 ATR 1213	Administrative Appeals Tribunal	Australia	6 Apr 2001	AustLII		1
NT87/5731-5734 and Commissioner of Taxation	[1989] AATA 406; (1989) 20 ATR 3582	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII		1
Community Welfare Foundation v Attorney-General Victoria	[1976] VicRp 13; [1976] VR 186		Australia - Victoria	22 Jul 1975	AustLII		1
Re Estate of Ahmed Abou-Khalid	[2024] NSWSC 253	Supreme Court of New South Wales	Australia - New South Wales	18 Mar 2024	AustLII
Aboriginal Housing Office v Jacky	[2022] NSWSC 916	Supreme Court of New South Wales	Australia - New South Wales	8 Jul 2022	AustLII
Trustees of the Diocese of Tasmania v Huon Valley Council	[2021] TASMC 7	Magistrates Court of Tasmania	Australia - Tasmania	25 Oct 2021	AustLII
Angel Loop Ltd and Commissioner of Australian Charities and Not-for-profits Commission (Taxation)	[2021] AATA 3894	Administrative Appeals Tribunal	Australia	25 Oct 2021	AustLII
McLachlan & South Ozz Shelter v Hamilton	[2020] SASC 126	Supreme Court of South Australia	Australia - South Australia	7 Jul 2020	AustLII
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation	[2019] SASCFC 125	Supreme Court of South Australia - Full Court	Australia - South Australia	16 Oct 2019	AustLII
TR 2019/3 - Fringe benefits tax: benefits provided to religious practitioners	[2019] ATOTR TR2019/3	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities	[2019] ATOTR TR2019/6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities	[2019] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/3 - Fringe benefits tax: benefits provided to religious practitioners	[2019] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Australian Pork Ltd v Commissioner for ACT Revenue (Administrative Review)	[2018] ACAT 85	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	30 Aug 2018	AustLII
Home Health Pty Ltd and Commissioner of Taxation	[2013] AATA 458	Administrative Appeals Tribunal	Australia	1 Jul 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR TR2013/2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue	[2012] NSWADT 238	Administrative Decisions Tribunal	Australia - New South Wales	15 Nov 2012	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR TR2011/4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commissioner of Taxation v Word Investments Ltd	[2008] HCATrans 314	High Court of Australia	Australia - Commonwealth	27 Aug 2008	AustLII
Executor Trustee Australia Ltd v Jamestown District Homes for the Aged Inc	[2007] SASC 262	Supreme Court of South Australia	Australia - South Australia	13 Jul 2007	AustLII
Exemption from duty - Charitable and benevolent bodies (DUT 34)	[2007] NSWOSRDUT 1	New South Wales Office of State Revenue	Australia - New South Wales	9 Mar 2007	AustLII
Exemption from Duty - Societies or Institutions of a Charitable or Benevolent Nature or for the Promotion of Aborigines (DUT 7)	[1998] NSWOSRDUT 7	New South Wales Office of State Revenue	Australia - New South Wales	1 Jul 1998	AustLII
Foundation and Deputy Commissioner of Taxation	[1991] AATA 278	Administrative Appeals Tribunal	Australia	22 Nov 1991	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 Taxation Appeals	[1989] AATA 272	Administrative Appeals Tribunal	Australia	21 Dec 1989	AustLII
Eligibility of a Trust for Exemption Under General Exemption 24(b) (SD138)	[1989] NSWOSRSD 16	New South Wales Office of State Revenue	Australia - New South Wales	6 Oct 1989	AustLII
Re Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation	[1989] FCA 372	Federal Court of Australia	Australia - Commonwealth	15 Sep 1989	AustLII
Re Trustees of the Allport Bequest v the Commissioner of Taxation	[1988] FCA 147	Federal Court of Australia	Australia - Commonwealth	3 May 1988	AustLII
New Zealand Society of Accountants v Commissioner of Inland Revenue HC Wellington M384/84 M623/84	[1985] NZHC 981	High Court of New Zealand	New Zealand	3 Jul 1985	NZLII
Public Trustee v Attorney General	[1978] WASC 54	Supreme Court of Western Australia	Australia - Western Australia	6 Apr 1978	AustLII
DeVedas re will trusts	[1971] SASC 816	Supreme Court of South Australia	Australia - South Australia	18 Feb 1971	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Lutheran Church of Australia v Farmers Co-Operative Executors and Trustees Ltd - Delegation of Testamentary Power"	(1971-1972) 4 Adelaide Law Review 210	Keeler, J F	Australia	circa 1972	AustLII		5
"Charity Means Business Commissioner of Taxation v Word Investments Ltd"	(2009) 31 Sydney Law Review 309	Ian Murray	Australia	circa 2009	AustLII		4
"Does Freedom of Religion Imply Freedom of Religious Trade?" [2017] JCULawRw 5	(2016-2017) 22 James Cook University Law Review 81	Spencer, Alex	Australia	circa 2017	AustLII
"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"	(2015) 37 Sydney Law Review 541	Murray, Ian	Australia	circa 2015	AustLII
"Looking for 'Direct Assistance' in the Phrase 'Public Benevolent Institution': Time to Abandon the Search"	(2012) 35 University of New South Wales Law Journal 103	Murray, Ian	Australia	circa 2012	AustLII
"The Henry Review and Charitable Purpose Workable Solutions or Another Band Aid?"	[2010] JlALawTA 13	Seymour, Elen	Australia	circa 2010	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Taxpayers' Assn of NSW and Commissioner of Taxation	[2001] AATA 278; 46 ATR 1213	Administrative Appeals Tribunal	Australia	6 Apr 2001	AustLII		1
NT87/5731-5734 and Commissioner of Taxation	[1989] AATA 406; (1989) 20 ATR 3582	Administrative Appeals Tribunal	Australia	26 May 1989	AustLII		1
Community Welfare Foundation v Attorney-General Victoria	[1976] VicRp 13; [1976] VR 186		Australia - Victoria	22 Jul 1975	AustLII		1
Re Estate of Ahmed Abou-Khalid	[2024] NSWSC 253	Supreme Court of New South Wales	Australia - New South Wales	18 Mar 2024	AustLII
Aboriginal Housing Office v Jacky	[2022] NSWSC 916	Supreme Court of New South Wales	Australia - New South Wales	8 Jul 2022	AustLII
Trustees of the Diocese of Tasmania v Huon Valley Council	[2021] TASMC 7	Magistrates Court of Tasmania	Australia - Tasmania	25 Oct 2021	AustLII
Angel Loop Ltd and Commissioner of Australian Charities and Not-for-profits Commission (Taxation)	[2021] AATA 3894	Administrative Appeals Tribunal	Australia	25 Oct 2021	AustLII
McLachlan & South Ozz Shelter v Hamilton	[2020] SASC 126	Supreme Court of South Australia	Australia - South Australia	7 Jul 2020	AustLII
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation	[2019] SASCFC 125	Supreme Court of South Australia - Full Court	Australia - South Australia	16 Oct 2019	AustLII
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities	[2019] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/3 - Fringe benefits tax: benefits provided to religious practitioners	[2019] ATOTR TR2019/3	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities	[2019] ATOTR TR2019/6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/3 - Fringe benefits tax: benefits provided to religious practitioners	[2019] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Australian Pork Ltd v Commissioner for ACT Revenue (Administrative Review)	[2018] ACAT 85	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	30 Aug 2018	AustLII
"Does Freedom of Religion Imply Freedom of Religious Trade?" [2017] JCULawRw 5	(2016-2017) 22 James Cook University Law Review 81	Spencer, Alex	Australia	circa 2017	AustLII
"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"	(2015) 37 Sydney Law Review 541	Murray, Ian	Australia	circa 2015	AustLII
Home Health Pty Ltd and Commissioner of Taxation	[2013] AATA 458	Administrative Appeals Tribunal	Australia	1 Jul 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/2 - Income tax: school or college building funds	[2013] ATOTR TR2013/2	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue	[2012] NSWADT 238	Administrative Decisions Tribunal	Australia - New South Wales	15 Nov 2012	AustLII
"Looking for 'Direct Assistance' in the Phrase 'Public Benevolent Institution': Time to Abandon the Search"	(2012) 35 University of New South Wales Law Journal 103	Murray, Ian	Australia	circa 2012	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR TR2011/4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
"The Henry Review and Charitable Purpose Workable Solutions or Another Band Aid?"	[2010] JlALawTA 13	Seymour, Elen	Australia	circa 2010	AustLII
Commissioner of Taxation v Word Investments Ltd	[2008] HCATrans 314	High Court of Australia	Australia - Commonwealth	27 Aug 2008	AustLII
Executor Trustee Australia Ltd v Jamestown District Homes for the Aged Inc	[2007] SASC 262	Supreme Court of South Australia	Australia - South Australia	13 Jul 2007	AustLII
Exemption from duty - Charitable and benevolent bodies (DUT 34)	[2007] NSWOSRDUT 1	New South Wales Office of State Revenue	Australia - New South Wales	9 Mar 2007	AustLII
Exemption from Duty - Societies or Institutions of a Charitable or Benevolent Nature or for the Promotion of Aborigines (DUT 7)	[1998] NSWOSRDUT 7	New South Wales Office of State Revenue	Australia - New South Wales	1 Jul 1998	AustLII
Foundation and Deputy Commissioner of Taxation	[1991] AATA 278	Administrative Appeals Tribunal	Australia	22 Nov 1991	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 Taxation Appeals	[1989] AATA 272	Administrative Appeals Tribunal	Australia	21 Dec 1989	AustLII
Eligibility of a Trust for Exemption Under General Exemption 24(b) (SD138)	[1989] NSWOSRSD 16	New South Wales Office of State Revenue	Australia - New South Wales	6 Oct 1989	AustLII
Re Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation	[1989] FCA 372	Federal Court of Australia	Australia - Commonwealth	15 Sep 1989	AustLII
Re Trustees of the Allport Bequest v the Commissioner of Taxation	[1988] FCA 147	Federal Court of Australia	Australia - Commonwealth	3 May 1988	AustLII
New Zealand Society of Accountants v Commissioner of Inland Revenue HC Wellington M384/84 M623/84	[1985] NZHC 981	High Court of New Zealand	New Zealand	3 Jul 1985	NZLII
Public Trustee v Attorney General	[1978] WASC 54	Supreme Court of Western Australia	Australia - Western Australia	6 Apr 1978	AustLII
DeVedas re will trusts	[1971] SASC 816	Supreme Court of South Australia	Australia - South Australia	18 Feb 1971	AustLII