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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
(1971) 2 Atr 319 (1971) 2 ATR 319 Australia circa 1971 Legal Online / Westlaw flag 4
[1943] 1 Sasr 344 [1943] 1 SASR 344 Supreme Court of South Australia Australia - South Australia circa 1943 Legal Online / Westlaw flag 3
[1949] 1 Sasr 88 [1949] 1 SASR 88 Supreme Court of South Australia Australia - South Australia circa 1949 Legal Online / Westlaw flag 2
[1961] 2 All Er 882 [1961] 2 All ER 882 United Kingdom circa 1961 LexisNexis flag 2
Armour v Liverpool Corporation [1939] Ch 422 Court of Chancery United Kingdom circa 1939 LexisNexis / Westlaw flag 15
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
Australian Dental Association (NSW Branch) v FCT (1934) 3 ATD 114 Australia circa 1934 flag 3
Commonwealth Homes & Investment Co Ltd, In re [1943] SAStRp 18; [1943] SASR 211 Australia - South Australia 14 Jun 1943 AustLII flag 24
FCT v Ranson (1989) 86 ALR 267; (1989) 20 ATR 488 Australia circa 1989 LexisNexis AU flag 15
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
Leitch (decd), Re [1965] VicRp 29; [1965] VR 204 Australia - Victoria 27 Jun 1963 AustLII flag 52
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
Payne v Bradley [1961] 2 All ER 36 United Kingdom circa 1961 LexisNexis 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
Perrot v DC of T (NSW) [1923] SR (NSW) 118 Supreme Court of New South Wales Australia - New South Wales circa 1923 flag 2
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
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
Re Compton [1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 51
Re Southside Plaza Merchants' Assn [1965] NSWR 1454 Australia - New South Wales circa 1965 flag 4
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
Riverton Sheep Dip, In re [1943] SAStRp 51; [1943] SASR 344 Australia - South Australia 16 Nov 1943 AustLII flag 10
Stanger v Hendon Borough Council [1948] 1 KB 571 United Kingdom circa 1948 LexisNexis / Westlaw flag 2
T v Hall (1975) 6 ALR 457; (1975) 5 ATR 450 Australia circa 1975 LexisNexis AU flag 48
United Towns Electric Co v Attorney-General for Newfoundland (1939) 1 All ER 423 United Kingdom circa 1939 LexisNexis flag 15
Wicks v Firth [1983] 2 WLR 34 United Kingdom circa 1983 LexisNexis / Westlaw flag 3

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