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"Art and Science of Crying Poor: Public Funding of Charities and Private Education in Australia, The"   flag 

(1995) 2 Deakin Law Review 15
Ely, Jean
Deakin Law Review
Australia

Legislation Cited

Legislation Name Provision
Rates and Land Tax Act 1926 (ACT)
Fringe Benefits Tax Assessment Act 1986 (Cth) s57, s57A, s58, s59
Income Tax Assessment Act 1936 (Cth)
Estate Duty Assessment Act 1914 (Cth)
States Grants (Schools Assistance) Act 1979 (Cth) s5
Grants for Public Worship Prohibition Act 1902 (NSW)
Land Tax Act 1956 (NSW)
Land Tax Management Act 1956 (NSW)
Charitable Collections Act 1934 (NSW)
Debits Tax Act 1990 (NSW)
Income Tax (Management) Act 1912 (NSW)
Local Government Act 1919 (NSW)
Payroll Tax Act 1971 (Qld)
Trusts Act 1973 (Qld) s103
Debits Tax Transfer Act 1990 (Tas)
Local Government Act 1962 (Tas)
Local Government Act 1989 (Vic) s154
State Aid to Religion Abolition Act 1871 (Vic)
Fundraising Appeals Act 1984 (Vic)
Financial Institutions Duty Act 1982 (Vic)
Land Tax Act 1935 (Vic)
Land Tax Act 1958 (Vic)
Land Tax Act 1915 (Vic)
Stamps Act 1958 (Vic) s25, s26, s27, s9
Charitable Trusts Act 1962 (WA)
Land and Income Tax Assessment Act 1907 (WA)
Local Government Act 1960 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82
Perpetual Trustee Co Ltd v FCT [1931] HCA 20; (1931) 45 CLR 224; 37 ALR 240 High Court of Australia Australia - Commonwealth 4 Jun 1931 AustLII flag 77
Whicker v Hume [1858] EngR 991; (1858) 7 HLCas 124; 11 ER 50; 1 DM & G 506; 11 ER 60 House of Lords United Kingdom circa 1858 CommonLII flag 71
Chesterman v FCT [1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224 High Court of Australia Australia - Commonwealth 6 Jun 1923 AustLII flag 67
Thompson v FCT [1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384 High Court of Australia Australia - Commonwealth 4 Dec 1959 AustLII flag 60
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55
Lloyd v FCT [1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 54
Taylor v Taylor [1910] HCA 4; (1910) 10 CLR 218; 16 ALR 129 High Court of Australia Australia - Commonwealth circa 1910 AustLII flag 50
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 42
Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486; (1974) 48 ALJR 304 Australia circa 1974 LexisNexis AU flag 38
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW) (1985) 1 NSWLR 567; 16 ATR 394 Australia - New South Wales circa 1985 LexisNexis AU flag 30
German v Chapman [1877] UKLawRpCh 304; 7 Ch D 271 Court of Chancery United Kingdom 30 Nov 1877 CommonLII flag 26
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 flag 24
Thornton v Howe [1862] EngR 724; 54 ER 1042; (1862) 31 Beav 14 Rolls Court United Kingdom circa 1862 CommonLII flag 21
Joyce v Ashfield Municipal Council (1959) 4 LGRA 195 Australia circa 1959 flag 15
McGrath v Cohen [1978] 1 NSWLR 621 Australia - New South Wales circa 1978 LexisNexis AU flag 7
In the Matter of Michel's Trust [1860] EngR 531; 28 Beav 39; 54 ER 280 Rolls Court United Kingdom circa 1860 CommonLII flag 7
Australian Council for Overseas Aid v FCT (1980) 33 ACTR 16; (1980) 49 FLR 278; 11 ATR 343 Australia - Australian Capital Territory circa 1980 LexisNexis AU flag 6
Public Trustee v Young (1980) 23 SASR 239 Supreme Court of South Australia Australia - South Australia circa 1980 Legal Online / Westlaw flag 6
2 All Er 890; 1 WLR 880 2 All ER 890; 1 WLR 880 United Kingdom circa 1985 LexisNexis flag 6
King v Commissioners for Special Purposes of Income-tax 5 Tax Cas 408; (1909) 78 LJKB 576 King's Bench United Kingdom circa 1909 flag 5
9 LGR 14 9 LGR 14 United Kingdom circa 1909 flag 5
Brighton College v Marriott (1925) 10 Tax Cas 213 United Kingdom circa 1925 flag 4
Cobb & Co Ltd v Commissioner of Taxation [1959] HCA 38; (1959) 101 CLR 333; 12 ATD 111; 7 AITR 534; 33 ALJR 174 High Court of Australia Australia - Commonwealth 27 Aug 1959 AustLII flag 3
2 Ch 130 2 Ch 130 Court of Chancery United Kingdom circa 1909 LexisNexis / Westlaw flag 3
1 Ch 774 1 Ch 774 Court of Chancery United Kingdom circa 1909 LexisNexis / Westlaw flag 3
1 All Er 198 1 All ER 198 United Kingdom circa 1909 LexisNexis flag 3
Umpherston (decd), In the Matter of (1990) 53 SASR 293 Supreme Court of South Australia Australia - South Australia circa 1990 Legal Online / Westlaw flag 2
In the Will of Scales; Permanent Trustee Co of New South Wales Ltd v Freeman [1972] 2 NSWLR 108 Australia - New South Wales circa 1972 LexisNexis AU flag 2
Hall v Municipality of Mittagong [1911] NSWStRp 11; 11 SR (NSW) 115; 28 WN (NSW) 25 Supreme Court of New South Wales Australia - New South Wales 28 Feb 1911 AustLII flag 2
Permanent Trustee Co of New South Wales Ltd v Presbyterian Church (NSW) Trust 64 WN (NSW) 8 Australia - New South Wales flag 2
6 Tax Cas 642 6 Tax Cas 642 United Kingdom flag 2
3 Tax Cas 537 3 Tax Cas 537 United Kingdom flag 2
1 All Er 31 1 All ER 31 United Kingdom LexisNexis flag 2
2 For 1993 2 For 1993 Court of Exchequer United Kingdom circa 1993 flag 1
"Federal Income Tax Reform: The Varied Approaches Necessary to Replace Tax Expenditure with Direct Governmental Assistance" [1970] Harvard Law Review 385 Harvard Law Review United States circa 1970 HeinOnline / LexisNexis flag 1
1 For 1970 1 For 1970 Court of Exchequer United Kingdom circa 1970 flag 1
732 Lgra 384 732 LGRA 384 Australia circa 1970 flag 1
450 Er 50 450 ER 50 United Kingdom circa 1970 CommonLII flag 1
22 TLR 521 22 TLR 521 United Kingdom circa 1970 LexisNexis flag 1
15 Tax Cas 529 15 Tax Cas 529 United Kingdom circa 1970 flag 1
12 LGR 77 12 LGR 77 United Kingdom circa 1970 flag 1
11 AC 531 11 AC 531 United Kingdom circa 1970 LexisNexis / Westlaw flag 1
7 Tax Cas 61 7 Tax Cas 61 United Kingdom circa 1970 flag 1
2 Tax Cas 209 2 Tax Cas 209 United Kingdom flag 1
2 All Er 154 2 All ER 154 United Kingdom LexisNexis flag 1
1 WLR 1244; 2 All Er 836 1 WLR 1244; 2 All ER 836 United Kingdom circa 1970 LexisNexis / Westlaw flag 1
1 All Er 878 1 All ER 878 United Kingdom circa 1970 LexisNexis flag 1

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