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South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation   flag  3

[2017] SASC 127; 106 ATR 305
Supreme Court of South Australia
Australia - South Australia
31st August, 2017

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 AustLII flag 1
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
Re Marks; Letcher v Indian [2017] VSC 665 Supreme Court of Victoria Australia - Victoria 1 Nov 2017 AustLII flag 2

Legislation Cited

Legislation Name Provision
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
Corporations Act 2001 (Cth)
Competition and Consumer Act 2010 (Cth) s46
Fair Work Act (Cth)
Income Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth) s117
Income Tax Assessment Act 1997 (Cth) s10.5
Telecommunications (Consumer Protection and Service Standards) Act 1999 (Cth)
Charities Act 2013 (Cth) s12
Income Tax Assessment Act 1922 (Cth)
Payroll Tax Act 2007 (NSW) s48, s92
Former Act (NSW)
Associations Incorporation Act 1985 (SA)
Collections for Charitable Purposes Act 1939 (SA)
Law of Property Act 1936 (SA) s61
Land Tax Act 1936 (SA) s4
Payroll Tax Act 2009 (SA) s48
Stamp Duties Act 1923 (SA)
Trustee Act 1936 (SA)
Taxation Administration Act 1996 (SA)
Town and Country Planning Act 1947 (Tas)
Payroll Tax Act 2007 (Vic)
Western Australian Act (WA)
subsection (2) (SA)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 Cranstown [1932] 1 Ch 537 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 1
Re Monk [1927] 2 Ch 107 Court of Chancery United Kingdom circa 1927 LexisNexis / Westlaw flag 2
Re King [1923] 1 Ch 243 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 3
Jones v Gibbons [1804] EngR 177; 9 Ves 399; 32 ER 656; (1804) 9 Ves Jr 407 Court of Chancery United Kingdom circa 1804 CommonLII flag 81
Jones v Williams [1767] EngR 9; 27 ER 422; [1767] Amb 651 Court of Chancery United Kingdom circa 1767 CommonLII flag 3
Australian Competition and Consumer Commission v Pfizer Australia Pty Ltd [2015] FCA 113; (2015) 323 ALR 429 Federal Court of Australia Australia - Commonwealth 25 Feb 2015 AustLII flag 10
Victorian Women Lawyers' Association v FCT [2008] FCA 983; (2008) 170 FCR 318; (2008) 250 ALR 516; (2008) 70 ATR 138; [2008] ATC 20-035 Federal Court of Australia Australia - Commonwealth 27 Jun 2008 AustLII flag 37
FCT v Word Investments Ltd [2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Nov 2007 AustLII flag 15
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28
Commissioner of Taxation v Amway of Australia Ltd [2004] FCAFC 273; 141 FCR 40; 57 ATR 339 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 6
Richard Walter Pty Ltd v Commissioner of Taxation [1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 75
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1261
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
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
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
MW v Director-General, Department of Community Services [2008] HCA 12; (2008) 244 ALR 205; (2008) 82 ALJR 629; (2008) 39 Fam LR 1 High Court of Australia Australia - Commonwealth 28 Mar 2008 AustLII flag 102
Central Bayside General Practice Association Ltd v Commissioner of State Revenue [2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220 High Court of Australia Australia - Commonwealth 31 Aug 2006 AustLII flag 82
Bathurst City Council v PWC Properties Pty Ltd [1998] HCA 59; (1998) 195 CLR 566; (1998) 157 ALR 414; (1998) 72 ALJR 1470; (1998) 100 LGERA 383; (1998) 17 Leg Rep 45 High Court of Australia Australia - Commonwealth 30 Sep 1998 AustLII flag 209
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Queensland Wire Industries Pty Ltd v Broken Hill Proprietary Co Ltd [1989] HCA 6; (1989) 167 CLR 177; (1989) 83 ALR 577; [1989] ATPR 40-925; 63 ALJR 181 High Court of Australia Australia - Commonwealth 8 Feb 1989 AustLII flag 302
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
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
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
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 Society for the Prevention of Cruelty to Animals, NSW v Benevolent Society of NSW [1960] HCA 4; (1960) 102 CLR 629; [1960] ALR 223; 33 ALJR 435 High Court of Australia Australia - Commonwealth 22 Feb 1960 AustLII flag 8
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
Schellenberger v Trustees Executors and Agency Co Ltd [1952] HCA 69; 86 CLR 454; [1953] ALR 39 High Court of Australia Australia - Commonwealth 12 Dec 1952 AustLII flag 5
Armenian General Benevolent Union v The Union Trustee Co of Australia Ltd [1952] HCA 47; (1952) 87 CLR 597; [1952] ALR 781 High Court of Australia Australia - Commonwealth 21 Aug 1952 AustLII flag 11
Salvation Army (Victoria) Property Trust v Fern Tree Gully Corporation [1952] HCA 4; (1952) 85 CLR 159; [1952] ALR 85 High Court of Australia Australia - Commonwealth 5 Mar 1952 AustLII flag 119
Smith v West Australian Trustee Executor & Agency Co Ltd [1950] HCA 32; 81 CLR 320; [1950] ALR 735 High Court of Australia Australia - Commonwealth 6 Sep 1950 AustLII flag 24
Monds v Stackhouse [1948] HCA 47; 77 CLR 232; [1949] ALR 299 High Court of Australia Australia - Commonwealth 23 Dec 1948 AustLII flag 19
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
Royal North Shore Hospital of Sydney v Attorney-General (NSW) [1938] HCA 39; (1938) 60 CLR 396; 12 ALJR 182 High Court of Australia Australia - Commonwealth 19 Aug 1938 AustLII flag 51
Roman Catholic Archbishop of Melbourne v Lawlor [1934] HCA 14; (1934) 51 CLR 1; [1934] ALR 202; 8 CA 14 High Court of Australia Australia - Commonwealth 23 May 1934 AustLII flag 81
Swinburne v FCT [1920] HCA 8; (1920) 27 CLR 377; 26 ALR 41 High Court of Australia Australia - Commonwealth 1 Mar 1920 AustLII flag 30
Morice v Bishop of Durham [1805] EWHC J80 High Court of England and Wales United Kingdom - England and Wales circa 1805 BAILII flag
Re Queenstown Lakes Community Housing Trust [2011] NZHC 617; [2011] 3 NZLR 502; (2011) 25 NZTC 20-059 High Court of New Zealand New Zealand 24 Jun 2011 NZLII flag 10
Canterbury Development Corporation v Charities Commission [2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143 High Court of New Zealand New Zealand 18 Mar 2010 NZLII flag 21
Dingle v Turner [1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878 House of Lords United Kingdom 16 Feb 1972 BAILII flag 38
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation [1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215 House of Lords United Kingdom 26 Jul 1967 BAILII flag 61
Inland Revenue Commissioners v City of Glasgow Police Athletic Association [1953] UKHL 1; [1953] AC 380; [1953] 1 All ER 747 House of Lords United Kingdom 9 Mar 1953 BAILII flag 37
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
Gilmour v Coats [1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848 House of Lords United Kingdom 8 Apr 1949 BAILII flag 52
National Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4; [1948] AC 31; [1947] 2 All ER 217 House of Lords United Kingdom 2 Jul 1947 BAILII flag 96
Chichester Diocesan Fund and Board of Finance (Incorp) v Simpson [1944] UKHL 2; [1944] AC 341; [1944] 2 All ER 60 House of Lords United Kingdom 21 Jun 1944 BAILII flag 47
Houston v Burns [1918] UKHL 3; [1918] AC 337; [1918] SC (HL) 88; 1918 1 SLT 112 House of Lords United Kingdom - Scotland 29 Jan 1918 BAILII flag 39
"Social Welfare and Mutual Aid in the Medieval Countryside" (1994) 33 Journal of British Studies 381 Journal of British Studies United Kingdom circa 1994 flag 1
"The Wilderness of Legal Charity" (1933) 49 Law Quarterly Review 520 Law Quarterly Review United Kingdom circa 1933 Westlaw flag 3
Latimer v Commissioner of Inland Revenue [2004] UKPC 13; [2004] 1 WLR 1466 Privy Council United Kingdom circa 2004 BAILII flag 10
Leahy v Attorney-General for New South Wales [1959] UKPC 1; [1959] AC 457; [1959] 2 All ER 300 Privy Council United Kingdom circa 1959 BAILII flag 52
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 42
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2012] WASAT 146; (2012) 89 ATR 797 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Jul 2012 AustLII flag 11
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue [1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34 Supreme Court of Canada Canada 28 Jan 1999 CanLII flag 28
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 AustLII flag 1
Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2015 AustLII flag 18
Lankry v Clairvision School Ltd [2005] NSWSC 1094 Supreme Court of New South Wales Australia - New South Wales 28 Oct 2005 AustLII flag 1
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW) [2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2016 AustLII flag 14
Lines v Lines [2003] SASC 173 Supreme Court of South Australia Australia - South Australia 5 Jun 2003 AustLII flag 2
Burnside City Council v Attorney-General (South Australia) (Olympic Sports Field case) (1993) 61 SASR 107; (1993) 81 LGERA 167 Supreme Court of South Australia Australia - South Australia circa 1993 Legal Online / Westlaw flag 11
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
Re Marks; Letcher v Indian [2017] VSC 665 Supreme Court of Victoria Australia - Victoria 1 Nov 2017 AustLII flag 2
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286 Supreme Court of Victoria Australia - Victoria 1 Jun 2017 AustLII flag 2
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Roger Price As Executor of the Estate of Beryl Sheila Price v Attorney General for Western Australia [2014] WASC 430 Supreme Court of Western Australia Australia - Western Australia 18 Nov 2014 AustLII flag 4
City of Mandurah v Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc [2016] WASCA 185; (2016) 50 WAR 466; (2016) 339 ALR 697; (2016) 219 LGERA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Oct 2016 AustLII flag 14
Butler v St John of God Health Care Inc [2008] WASCA 174 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Aug 2008 AustLII flag 21
Chown Teele v The University of Melbourne, In re [1939] VicLawRp 45; [1939] VLR 443; [1939] ALR 482 Australia - Victoria 29 Aug 1939 AustLII flag 4
Parker v Moseley [1965] VicRp 74; [1965] VR 580 Australia - Victoria 23 Apr 1965 AustLII flag 7
Brisbane City Council v Attorney-General for Queensland [1979] AC 411; [1978] 3 All ER 30; (1978) 3 WLR 299 United Kingdom circa 1979 LexisNexis / Westlaw flag 207
Commissioners of Inland Revenue v White and Attorney-General (1980) 55 Tax Cas 651 United Kingdom circa 1980 flag 7
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 140
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
Commissioners of Inland Revenue v Oldham Training and Enterprise Council (1996) 69 Tax Cas 231 United Kingdom circa 1996 flag 14
Alice Springs Town Council v Mpweteyerre Aboriginal Corporation (1997) 139 FLR 236 Australia circa 1997 Legal Online / Westlaw flag 16
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Hadaway v Hadaway [1955] 1 WLR 16 United Kingdom circa 1955 LexisNexis / Westlaw flag 11
Cranston; Webb v Oldfield [1898] IR 431 circa 1898 12
(1805) 32 Er 947; 10 Ves 522 (1805) 32 ER 947; 10 Ves 522 United Kingdom circa 1805 CommonLII flag 16
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
National Deposit Friendly Society Trustees v Skegness Urban District Council [1959] AC 293 United Kingdom circa 1959 LexisNexis / Westlaw flag 12
Commissioners of Inland Revenue v The Falkirk Temperance Caf é Trust [1927] SC 261; (1926) 11 Tax Cas 353 United Kingdom - Scotland circa 1926 flag 7
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Re Crown Rental Trust; Latimer v Commissioner of Inland Revenue (New Zealand) [2004] 1 WLR 1466 United Kingdom circa 2004 LexisNexis / Westlaw flag 9
Hoare v Osborne [1866] UKLawRpEq 37; [1861-73] All ER 675; 1 Eq 585; 5 Jac 180 United Kingdom 17 Feb 1866 CommonLII flag 18
Darwin Cyclone Tracy Relief Trust Fund, Re; Adermann v Darwin City Corporation 39 FLR 260 Australia circa 2019 Legal Online / Westlaw flag 3
Latimer v Commissioner of Inland Revenue [2004] 4 All ER 558 United Kingdom circa 2004 LexisNexis flag 7
Kaikoura County v Boyd [1949] NZLR 233; [1949] GLR 23 New Zealand circa 1949 LexisNexis flag 14
Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486; (1974) 48 ALJR 304 Australia circa 1974 LexisNexis AU flag 38
Goodman v Mayor of Saltash (1882) 7 AC 633 United Kingdom circa 1882 LexisNexis / Westlaw flag 42

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