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KinCare Community Services Ltd v Chief Commissioner of State Revenue   flag  1

[2019] NSWSC 182
Supreme Court of New South Wales
Australia - New South Wales
6th March, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trinity College Gawler Inc v Commissioner of State Taxation [2023] SASC 178 Supreme Court of South Australia Australia - South Australia 20 Dec 2023 AustLII flag 1

Legislation Cited

Legislation Name Provision
Constitution
Corporations Act 2001 (Cth) s124, s125, s180, s181, s182, s183, s254A, s254SA
Charities (Consequential Amendments and Transitional Provisions) Act 2013 (Cth)
Home and Community Care Act 1985 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Companies and Securities Legislation (Miscellaneous Amendments) Act 1983 (Cth)
Pay-roll Tax Act 1941 (Cth)
Pay-roll Tax Assessment Act 1941 (Cth)
Payroll Tax Bill 2007 (NSW)
Interpretation Act 1987 (NSW) s12, s33, s34
Land Tax Management Act 1956 (NSW) s10
Payroll Tax Act 2007 (NSW) s3, s6, s10, s48
Taxation Administration Act 1996 (NSW)
Charitable Collections Act 1934 (NSW)
Pay-roll Tax Act 1971 (NSW)
Pay-roll Tax (Amendment) Act 1979 (NSW)
Pay-roll Tax (Further Amendment) Act 1977 (NSW) sLPA21995N99488.PDF.SINO_TEXT
Co-operation Act 1923 (NSW) s10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Non-Profit? It ’ s Not What You Think It Means" (2018) 46 Australian Business Law Review 32 Australian Business Law Review Australia circa 2018 Legal Online flag 1
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1264
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation [2017] SASC 127; 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 3
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
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
Taylor v The Owners – Strata Plan [2014] HCA 9; (2014) 253 CLR 531; (2014) 306 ALR 547; (2014) 88 ALJR 473 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 583
Dasreef Pty Ltd v Hawchar [2011] HCA 21; (2011) 243 CLR 588; (2011) 277 ALR 611; (2011) 85 ALJR 694; (2011) 9 DDCR 25 High Court of Australia Australia - Commonwealth 22 Jun 2011 AustLII flag 886
Commissioner of Taxation v Co-operative Bulk Handling Ltd [2010] FCAFC 155; (2010) 189 FCR 322; (2010) 81 ATR 312; [2010] ATC 20-231 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 14
Cooperative Bulk Handling Ltd v FCT [2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183 Federal Court of Australia Australia - Commonwealth 25 May 2010 AustLII flag 17
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
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
ACI Operations Pty Ltd v Berri Ltd [2005] VSC 201; (2005) 15 VR 312 Supreme Court of Victoria Australia - Victoria 9 Jun 2005 AustLII flag 10
Trustees of the Indigenous Barristers' Trust v FCT [2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495 Federal Court of Australia Australia - Commonwealth 28 Nov 2002 AustLII flag 11
Repromed Pty Ltd v Lucas [2000] SASC 203; (2000) 76 SASR 575; 44 ATR 452 Supreme Court of South Australia Australia - South Australia 30 Jun 2000 AustLII flag 8
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
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
R v Brown [1996] 1 AC 543 United Kingdom circa 1996 LexisNexis / Westlaw flag 134
Adelaide City Mission v South Australian Planning Commission [1993] SASC 3942; (1993) 60 SASR 178; (1993) 80 LGERA 239 Supreme Court of South Australia Australia - South Australia 7 May 1993 AustLII flag 8
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
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Evans v FCT (1988) 19 ATR 1784 Australia circa 1988 Legal Online / Westlaw flag 3
Trustees of the Allport Bequest v FCT (1988) 19 ATR 1335 Australia circa 1988 Legal Online / Westlaw flag 7
Canberra Stereo Public Radio Inc v Australian Broadcasting Tribunal [1985] FCA 196; 6 FCR 456 Federal Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag 2
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
Illawarra Suburbs Lawn Tennis Association Ltd v Commissioner of Land Tax (NSW) (1985) 16 ATR 664 Australia circa 1985 Legal Online / Westlaw flag 4
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation (Cth) [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 709
Crows Nest Club Ltd v Commissioner of Land Tax (NSW) [1978] 1 NSWLR 523; 8 ATR 715 Australia - New South Wales circa 1978 LexisNexis AU flag 6
Sydney Water Board Employees' Credit Union v FCT [1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 16
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
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
Theosophical Foundation Pty Ltd v Commissioner of Land Tax (1966) 67 SR (NSW) 70; [1966] 1 NSWR 696 Supreme Court of New South Wales Australia - New South Wales circa 1966 flag 16
Union Trustee Co of Australia Ltd v FCT [1962] HCA 52; (1962) 108 CLR 451; [1963] ALR 123; 36 ALJR 202 High Court of Australia Australia - Commonwealth 5 Oct 1962 AustLII flag 9
McAndrew v FCT [1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 205
Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue (1945) 26 Tax Cas 335 United Kingdom circa 1945 flag 14
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 38
Public Trustee (NSW) v FCT [1934] HCA 10; (1934) 51 CLR 75 High Court of Australia Australia - Commonwealth 14 May 1934 AustLII flag 31
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
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 102
New York Life Insurance Co v Styles (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 30
Canberra & District Racing & Sporting Broadcasters Ltd v Canberra Stereo Public Radio Inc 63 ALR 502 Australia LexisNexis AU flag 2

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