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South Sydney Junior Rugby League Club Ltd and Commissioner of Taxation   flag  2

[2006] AATA 265; 62 ATR 1123
Administrative Appeals Tribunal
Australia
21st March, 2006

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
TR 2022/2 - Income tax: the games and sports exemption [2022] ATOTR TR2022/2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/2 - Income tax: the games and sports exemption [2022] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1936 (Cth) s45
Income Tax Assessment Act 1997 (Cth) s4.5
Act (Cth) s117
Taxation Laws Amendment Act (No. 3) 1998 (Cth)
Tax Law Improvement Act 1997 (Cth) s3

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
North Suburban Club Inc and Commissioner of Taxation [1999] AATA 463; 42 ATR 1111 Administrative Appeals Tribunal Australia 28 Jun 1999 AustLII flag 3
St Marys Rugby League Club Ltd v FCT (1997) 36 ATR 281 Australia circa 1997 Legal Online / Westlaw flag 5
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
Re Terranora Lakes Country Club Ltd v Commissioner of Taxation [1993] FCA 66; (1993) 25 ATR 294 Federal Court of Australia Australia - Commonwealth 1 Mar 1993 AustLII flag 6
Re Taxation Appeals No: Nt92/246 Aat [1993] AATA 108; (1993) 26 ATR 1009 Administrative Appeals Tribunal Australia 2 Apr 1993 AustLII flag 1
NT90/97-NT90/102 and Commissioner of Taxation [1991] AATA 421; (1991) 22 ATR 3073 Administrative Appeals Tribunal Australia 25 Mar 1991 AustLII flag 3
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
NT88/297 and Commissioner of Taxation [1989] AATA 629; (1989) 20 ATR 4125 Administrative Appeals Tribunal Australia 27 Oct 1989 AustLII flag 3
Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation (Cth) (1989) 20 ATR 1404 Australia circa 1989 Legal Online / Westlaw flag 5
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
``Waratahs'' Rugby Union Football Club v Commissioner of Taxation (Cth) (1979) 37 FLR 413; 10 ATR 33 Australia circa 1979 Legal Online / Westlaw flag 6
Rugby Union Football Ltd v Commissioner of Taxation (Cth) (1979) 37 FCR 413 Federal Court of Australia Australia circa 1979 Legal Online / Westlaw flag 1
Stratton v Simpson [1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487 High Court of Australia Australia - Commonwealth 12 Nov 1970 AustLII flag 93
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72

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