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TR 2013/2 - Income tax: school or college building funds   flag 

[2013] ATOTR TR2013/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s15
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Local Government Act 1919 (NSW)
Public Works Act 1912 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Madigan and Commissioner of Taxation [2003] AATA 519; 52 ATR 1193 Administrative Appeals Tribunal Australia 3 Jun 2003 AustLII flag 2
Commissioner of Taxation v Australian Airlines Ltd (1996) 71 FCR 446; (1996) 34 ATR 310 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 9
Australian Airlines Ltd v Commissioner of Taxation (1996) 65 FCR 341; (1996) 32 ATR 261 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 5
Feltex Commercial Interiors Pty Ltd (t/a Co Design) v Commissioner of Taxation (Cth) (1990) 21 ATR 920 Australia circa 1990 Legal Online / Westlaw flag 9
Australian Red Cross Society v Albury City Council (1973) 28 LGRA 211 Australia circa 1973 flag 2
Cromer Golf Club Ltd v Downs [1972-73] ALR 1295; (1973) 47 ALJR 219 Australia circa 1972 LexisNexis AU flag 15
1 Aitr 169 1 AITR 169 Australia circa 1990 flag 2
221 ALR 1299 221 ALR 1299 Australia circa 1990 LexisNexis AU flag 1
Sunchen Pty Ltd v FCT [2010] FCAFC 138; (2010) 190 FCR 38; (2010) 78 ATR 197; [2010] ATC 20-229 Federal Court of Australia Australia - Commonwealth 8 Dec 2010 AustLII flag 8
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
Commissioner of Taxation v The Leeuwin Sail Training Foundation Ltd [1996] FCA 626; (1996) 68 FCR 197; (1996) 33 ATR 241 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 8
Trade Practices Commission v Australian Iron & Steel Pty Ltd [1990] FCA 23; (1990) 22 FCR 305; (1990) 92 ALR 395; [1990] ATPR 41-001 Federal Court of Australia Australia - Commonwealth 5 Feb 1990 AustLII flag 68
Commissioner of Taxation v Creer [1986] FCA 166; (1986) 11 FCR 52; (1986) 65 ALR 485; (1986) 17 ATR 548 Federal Court of Australia Australia - Commonwealth 28 May 1986 AustLII flag 18
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 150 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 23
Commissioner of Land Tax (NSW) v Joyce [1974] HCA 39; (1974) 132 CLR 22; (1974) 48 ALJR 432; (1974) 5 ATR 32 High Court of Australia Australia - Commonwealth 25 Oct 1974 AustLII flag 23
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
Randwick Municipal Council v Rutledge [1959] HCA 63; (1959) 102 CLR 54; [1960] ALR 66; (1959) 33 ALJR 367; (1959) 5 LGRA 127 High Court of Australia Australia - Commonwealth 30 Nov 1959 AustLII flag 203
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
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
Robert G Nall Ltd v FCT (1937) 57 CLR 695 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 36
Lorimer v Smail [1911] HCA 44; (1911) 12 CLR 504 High Court of Australia Australia - Commonwealth 25 Sep 1911 AustLII flag 34
Cromer Golf Club Ltd v Downs [1971] 1 NSWLR 963 Australia - New South Wales circa 1971 LexisNexis AU flag 5
Hilderbrandt v Stephen [1964] NSWR 740 Australia - New South Wales circa 1964 flag 12
Australian Provincial Assurance Co Ltd v Coroneo [1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246 Supreme Court of New South Wales Australia - New South Wales 31 Aug 1938 AustLII flag 114
Kibby v Registrar of Titles [1998] VSC 148; [1999] 1 VR 861 Supreme Court of Victoria Australia - Victoria 25 Nov 1998 AustLII flag 26
Mayor, Etc, of Christchurch v Boland NZCA [1910] NZGazLawRp 183; (1910) 30 NZLR 57; (1910) 13 GLR 163 New Zealand Gazette Law Reports New Zealand 20 Oct 1910 NZLII flag 2
Emin v Secretary of State for the Environment and Mid-Sussex County Council (1989) 58 P & CR 416 United Kingdom circa 1989 flag 4
Bradbury v Enfield London Borough Council [1967] 3 All ER 434; [1967] 1 WLR 1311 United Kingdom circa 1967 LexisNexis flag 20
Shell-Mex and BP Ltd v Clayton [1955] 3 All ER 102 United Kingdom circa 1955 LexisNexis flag 13
Minister of National Revenue v Trusts and Guarantee Co Ltd [1940] AC 138; [1939] 4 All ER 149 United Kingdom circa 1940 LexisNexis / Westlaw flag 27
Re Thackrah [1939] 2 All ER 4 United Kingdom circa 1939 LexisNexis flag 11
Hilton, In re; Gibbes v Hale Hinton [1909] UKLawRpCh 93; [1909] 2 Ch 548 Court of Chancery United Kingdom 8 Jul 1909 CommonLII flag 3
Manchester v McAdam [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
Mersey Docks and Harbour Board v Henderson Bros [1888] UKLawRpAC 37; (1888) 13 AC 595 United Kingdom 23 Jul 1888 CommonLII flag 44
Re Joy [1887] UKLawRpCh 102; (1887) 35 Ch D 472; (1888) 60 LT 175 United Kingdom 3 May 1887 CommonLII flag 28
Holland v Hodgson [1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929 Court of Common Pleas United Kingdom - Scotland 23 May 1872 CommonLII flag 130

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