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Incorporated Council of Law Reporting (Qld) v FCT   flag  73

[1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552
High Court of Australia
Australia - Commonwealth
1st October, 1971

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Catholic Metropolitan Cemeteries Trust v Attorney General of New South Wales [2024] NSWCA 30 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Feb 2024 AustLII flag 3
Edwards v Attorney-General for Victoria [2023] VSC 569 Supreme Court of Victoria Australia - Victoria 22 Sep 2023 AustLII flag
Grain Technology Australia Ltd v Rosewood Research Pty Ltd (No 3) [2023] NSWSC 238 Supreme Court of New South Wales Australia - New South Wales 17 Mar 2023 AustLII flag 4
Trustees of the Diocese of Tasmania v Huon Valley Council [2021] TASMC 7 Magistrates Court of Tasmania Australia - Tasmania 25 Oct 2021 AustLII flag
Better Public Media Trust v Attorney-General [2020] NZHC 350 High Court of New Zealand New Zealand 2 Mar 2020 NZLII flag 4
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 flag
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 flag 1
Rotary Club of Melbourne Inc v Commissioner of State Revenue [2018] VSC 699 Supreme Court of Victoria Australia - Victoria 29 Nov 2018 AustLII flag 1
Re Marks; Letcher v Indian [2017] VSC 665 Supreme Court of Victoria Australia - Victoria 1 Nov 2017 AustLII flag 2
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 flag 3
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286 Supreme Court of Victoria Australia - Victoria 1 Jun 2017 AustLII flag 2
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 flag 14
National Institute of Dramatic Art v Chief Commissioner of State Revenue [2016] NSWSC 1471; (2016) 103 ATR 856 Supreme Court of New South Wales Australia - New South Wales 17 Oct 2016 AustLII flag 3
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117 Federal Court of Australia Australia - Commonwealth 21 Oct 2015 AustLII flag 4
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 flag 12
Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2015 AustLII flag 18
Re Greenpeace of New Zealand Inc [2014] NZSC 105; [2015] 1 NZLR 169; (2014) 26 NZTC 21-088; (2014) 3 NZTR 24-013 Supreme Court of New Zealand New Zealand 6 Aug 2014 NZLII flag 25
Lincu v Krnjulac [2014] NSWSC 532 Supreme Court of New South Wales Australia - New South Wales 28 May 2014 AustLII flag 5
Cancer and Bowel Research Trust and Commissioner of Taxation [2013] AATA 336 Administrative Appeals Tribunal Australia 24 May 2013 AustLII flag 2
Motor Industry Training Association of Western Australia (Inc) and City of Joondalup [2013] WASAT 14 State Administrative Tribunal of Western Australia Australia - Western Australia 31 Jan 2013 AustLII flag 1
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 flag
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 flag 11
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 flag 4
Northern NSW Football Ltd v Chief Commissioner of State Revenue [2011] NSWCA 51; (2011) 281 ALR 147; (2011) 83 ATR 603 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Mar 2011 AustLII flag 4
Re Draco Foundation (NZ) Charitable Trust [2011] NZHC 368; (2011) 3 NZTR 21-009; (2011) 25 NZTC 20-032 High Court of New Zealand New Zealand 15 Feb 2011 NZLII flag 8
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
Commissioner of Taxation v Co-operative Bulk Handling Ltd [2010] FCAFC 155; (2010) 189 FCR 322; (2010) 81 ATR 312; [2010] ATC 20-231 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 14
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Cooperative Bulk Handling Ltd v FCT [2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183 Federal Court of Australia Australia - Commonwealth 25 May 2010 AustLII flag 17
College of Law Pty Ltd v Attorney General of NSW [2009] NSWSC 1474 Supreme Court of New South Wales Australia - New South Wales 7 Dec 2009 AustLII flag 7
Kirk v Industrial Relations Commission of NSW (S106/2009) - List of sources on the meaning of 'rule of law' - Texts and Chapters - 4 Murray Gleeson, 'Courts and the Rule of Law' in Cheryl Saunders and Katherine Le Roy, eds, The Rule of Law (2003) 178-197 [2009] HCASCF 129 High Court of Australia Australia - Commonwealth 13 Oct 2009 AustLII flag
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 flag 11
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 flag 95
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 flag 1
Commissioner of Taxation v Word Investments Ltd [2008] HCATrans 314 High Court of Australia Australia - Commonwealth 27 Aug 2008 AustLII flag
Re Aid/Watch Incorporated and FCT [2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037 Administrative Appeals Tribunal Australia 28 Jul 2008 AustLII flag 5
Victorian Women Lawyers' Association v FCT [2008] FCA 983; (2008) 170 FCR 318; (2008) 250 ALR 516; (2008) 70 ATR 138; [2008] ATC 20-035 Federal Court of Australia Australia - Commonwealth 27 Jun 2008 AustLII flag 37
FCT v Word Investments Ltd [2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Nov 2007 AustLII flag 15
Shire of Derby-West Kimberley v Yungngora Association Inc [2007] WASCA 233; (2007) 157 LGERA 238 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Nov 2007 AustLII flag 15
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 flag 21
Enchelmaier and Secretary, Department of Employment and Workplace Relations [2006] AATA 1005 Administrative Appeals Tribunal Australia 24 Nov 2006 AustLII flag
Central Bayside General Practice Association Ltd v Commissioner of State Revenue [2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220 High Court of Australia Australia - Commonwealth 31 Aug 2006 AustLII flag 82
Central Bayside General Practice Association v Commissioner of State Revenue [2006] HCATrans 238 High Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag
Power v Tabain [2006] WASC 59 Supreme Court of Western Australia Australia - Western Australia 5 Apr 2006 AustLII flag 1
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 flag 18
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 flag 6
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2005] VSCA 168; (2005) 60 ATR 151 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Jul 2005 AustLII flag 4
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28
TR 2005/22 - Income tax: companies controlled by exempt entities [2005] ATOTR TR2005/22 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/22 - Income tax: companies controlled by exempt entities [2005] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Nurses Club Ltd and Commissioner of Taxation [2004] AATA 1217; 57 ATR 1361 Administrative Appeals Tribunal Australia 19 Nov 2004 AustLII flag
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation [2004] AATA 521; 56 ATR 1032 Administrative Appeals Tribunal Australia 24 May 2004 AustLII flag 1
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 flag 9
Triton Foundation and Commissioner of Taxation [2003] AATA 408; 52 ATR 1133 Administrative Appeals Tribunal Australia 2 May 2003 AustLII flag
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 flag 11
Australian Conservation Foundation Inc v Commissioner of State Revenue [2002] VCAT 1491 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Oct 2002 AustLII flag 3
Western Australia v Ward [2002] HCA 28; (2002) 213 CLR 1; (2002) 191 ALR 1; (2002) 76 ALJR 1098; (2002) 23 Leg Rep 2; [2002] ANZ Conv R 446 High Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 612
Taxpayers' Assn of NSW and Commissioner of Taxation [2001] AATA 278; 46 ATR 1213 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 1
Bathurst City Council v PWC Properties Pty Ltd [1998] HCA 59; (1998) 195 CLR 566; (1998) 157 ALR 414; (1998) 72 ALJR 1470; (1998) 100 LGERA 383; (1998) 17 Leg Rep 45 High Court of Australia Australia - Commonwealth 30 Sep 1998 AustLII flag 209
Douglas v FCT [1997] FCA 724 Federal Court of Australia Australia - Commonwealth 6 Aug 1997 AustLII flag 2
Re Blyth [1997] QSC 30 Supreme Court of Queensland Australia - Queensland 6 Mar 1997 AustLII flag
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 flag
Brisbane City Council and Myer Shopping Centres Pty Ltd v Her Majesty's Attorney General for Queensland (at the relation of Arthur Thomas Scurr and William Percival Boon) (Queensland) [1978] UKPC 11 Privy Council United Kingdom 23 May 1978 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Beyond Unconscionability: Exploring the Case for a New Prohibition on Unfair Conduct" (2022) 45 University of New South Wales Law Journal 285 Felstead, Nicholas Australia circa 2022 AustLII flag 1
"Post Re Greenpeace Supreme Court Reflections: Charity Law in the 21st Century in Aotearoa (New Zealand)" [2016] BondLawRw 3 Chevalier-Watts, Juliet Australia circa 2016 AustLII flag
"Trusts and Statutes" (2015) 39 Melbourne University Law Review 629 R French Australia circa 2015 AustLII flag 7
"Charity Means Business Commissioner of Taxation v Word Investments Ltd" (2009) 31 Sydney Law Review 309 Ian Murray Australia circa 2009 AustLII flag 4
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2009] UNSWLRS 45 Martin, Fiona Australia circa 2009 AustLII flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" (2007) 5 E-Journal of Tax Research 59 Martin, Fiona Australia circa 2007 AustLII flag
"Is the Aim of Preserving and Enhancing Indigenous Culture a Charitable Purpose?" (2007) 6 (30) Indigenous Law Bulletin 11 Martin, Fiona Australia circa 2007 AustLII flag
"The Rule of Law and Sporting Justice" [2007] ANZSportsLawJl 1; (2007) 2 Australian and New Zealand Sports Law Journal 1 Hayes, Paul J Australia circa 2007 AustLII flag
"Picarda, The Law and Practice Relating to Charities" (1980-1982) 9 Sydney Law Review 219 Austin, R P Australia circa 1982 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth)
Income Tax and Social Services Contribution Act (No.2) 1960 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Reporting v A-G [1971] Ch 626 Court of Chancery United Kingdom circa 1971 LexisNexis / Westlaw flag 4
Stratton v Simpson (1970) 138 CLR 165 Australia - Commonwealth circa 1970 Legal Online / Westlaw flag 2
Re Hopkins ’ Will Trusts [1965] Ch 669; [1964] 3 All ER 46 Court of Chancery United Kingdom circa 1965 LexisNexis / Westlaw flag 17
Inland Revenue Commissioners v Baddeley [1955] UKHL 1; [1955] AC 572; [1955] 1 All ER 525 House of Lords United Kingdom 17 Feb 1955 BAILII flag 51
Re Strakosch, dec'd; Temperley v Attorney-General [1948] Ch 37 Court of Chancery United Kingdom circa 1948 LexisNexis / Westlaw flag 3
Williams' Trustees v Inland Revenue Commissioners [1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513 House of Lords United Kingdom 21 Mar 1947 BAILII flag 63
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
Chesterman v FCT [1926] AC 128; 42 TLR 121 United Kingdom circa 1926 LexisNexis / Westlaw flag 25
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 42
Incorporated Council of Law Reporting for Queensland v FCT [1924] HCA 23; (1924) 34 CLR 580 High Court of Australia Australia - Commonwealth 23 Jun 1924 AustLII flag 19
Pleasants; Pleasants v Attorney-General (1923) 39 TLR 675 United Kingdom circa 1923 LexisNexis flag 10
Attorney-General v National Provincial and Union Bank of England [1924] AC 262; [1923] All ER 123 United Kingdom circa 1923 LexisNexis / Westlaw flag 28
Smith v Kerr [1902] UKLawRpCh 69; [1902] 1 Ch 774 United Kingdom 20 Mar 1902 CommonLII flag 6
Macduff; Macduff v Macduff [1896] UKLawRpCh 99; [1896] 2 Ch 451 Court of Chancery United Kingdom 5 Jun 1896 CommonLII flag 46
Manchester Corporation v McAdam [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
Commissioner for Special Purposes of Income Tax v Pemsel (Pemsel's Case) [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Attorney-General v Marchant [1866] UKLawRpEq 220; (1866-1867) LR 3 Eq 424 United Kingdom 15 Nov 1866 CommonLII flag 4
32 Er 947 32 ER 947 United Kingdom CommonLII flag 16

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