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TR 93/39 - Income tax: friendly society education funds   flag 

[1993] ATOTR 39
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No.3) 1985 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Rider v Freebody (No 1) Canty v Brussels Canty v Miller Canty v Baker [1898] ArgusLawRp 124; (1898) 4 ALR 223 Argus Law Reports Australia 28 Sep 1898 AustLII flag 10
Re Compton [1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 51
Armour v Liverpool Corporation [1939] Ch 422 Court of Chancery United Kingdom circa 1939 LexisNexis / Westlaw flag 15
Padstow Total Loss and Collision Assurance Association, In re [1882] UKLawRpCh 2; 20 Ch D 137 Court of Chancery United Kingdom 11 Jan 1882 CommonLII flag 40
FCT v Ranson [1989] FCA 491; (1989) 25 FCR 57; (1989) 90 ALR 533; (1989) 20 ATR 1652 Federal Court of Australia Australia - Commonwealth 1 Dec 1989 AustLII flag 50
Perrot v DC of T (NSW) [1923] SR (NSW) 118 Supreme Court of New South Wales Australia - New South Wales circa 1923 flag 2
Perriott v Commissioner of Taxation [1922] NSWStRp 81; (1922) 23 SR (NSW) 118; 40 WN (NSW) 1 Supreme Court of New South Wales Australia - New South Wales 19 Dec 1922 AustLII flag 7
Proprietary Articles Trade Association of South Australia Inc, In re [1949] SAStRp 5; [1949] SASR 88; [1949] ALR 529 Supreme Court of South Australia Australia - South Australia 24 Mar 1949 AustLII flag 10
[1949] 1 Sasr 88 [1949] 1 SASR 88 Supreme Court of South Australia Australia - South Australia circa 1949 Legal Online / Westlaw flag 2
[1943] 1 Sasr 344 [1943] 1 SASR 344 Supreme Court of South Australia Australia - South Australia circa 1943 Legal Online / Westlaw flag 3
Payne v Bradley [1961] 2 All ER 36 United Kingdom circa 1961 LexisNexis flag 2
Re Southside Plaza Merchants' Assn [1965] NSWR 1454 Australia - New South Wales circa 1965 flag 4
FCT v Ranson (1989) 86 ALR 267; (1989) 20 ATR 488 Australia circa 1989 LexisNexis AU flag 15
(1971) 2 Atr 319 (1971) 2 ATR 319 Australia circa 1971 Legal Online / Westlaw flag 4
Commonwealth Homes & Investment Co Ltd, In re [1943] SAStRp 18; [1943] SASR 211 Australia - South Australia 14 Jun 1943 AustLII flag 24
Riverton Sheep Dip, In re [1943] SAStRp 51; [1943] SASR 344 Australia - South Australia 16 Nov 1943 AustLII flag 10
Arthur Average Association for British, Foreign, and Colonial Ships, In re; Ex parte Hargrove & Co [1875] UKLawRpCh 80; (1875) 10 LRCh App 542 United Kingdom 28 Jun 1875 CommonLII flag 14
Stanger v Hendon Borough Council [1948] 1 KB 571 United Kingdom circa 1948 LexisNexis / Westlaw flag 2
[1961] 2 All Er 882 [1961] 2 All ER 882 United Kingdom circa 1961 LexisNexis flag 2
T v Hall (1975) 6 ALR 457; (1975) 5 ATR 450 Australia circa 1975 LexisNexis AU flag 48
Australian Dental Association (NSW Branch) v FCT (1934) 3 ATD 114 Australia circa 1934 flag 3
Wicks v Firth [1983] 2 WLR 34 United Kingdom circa 1983 LexisNexis / Westlaw flag 3
United Towns Electric Co v Attorney-General for Newfoundland (1939) 1 All ER 423 United Kingdom circa 1939 LexisNexis flag 15
Re Arthur Average Association for British, Foreign and Colonial Ships Ex p Hargrove & Co (1875) LR 10 LRCh App 545 United Kingdom circa 1875 flag 4
Leitch (decd), Re [1965] VicRp 29; [1965] VR 204 Australia - Victoria 27 Jun 1963 AustLII flag 52

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