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Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation   flag  1

[2013] AATA 919
Administrative Appeals Tribunal
Australia
20th December, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s123D, s136
Income Tax Assessment Act 1997 (Cth) s10.5, s12.5
Taxation Administration Act 1953 (Cth) s2, s5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
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
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
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
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
Pamas Foundation (Inc) v Commissioner of Taxation [1992] FCA 154; (1992) 35 FCR 117; (1992) 106 ALR 229; (1992) 23 ATR 189 Federal Court of Australia Australia - Commonwealth 9 Apr 1992 AustLII flag 12
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
Krishnamurti Australia Inc and Commissioner of Taxation [2011] AATA 512 Administrative Appeals Tribunal Australia 25 Jul 2011 AustLII flag 1

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