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Women's Life Centre Inc and Commissioner of the Australian Charities and Not-for-profits Commission (Taxation)   flag  1

[2021] AATA 500
Administrative Appeals Tribunal
Australia
12th March, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission [2021] AATA 3313 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
Family Law Act 1975 (Cth)
Income Tax Assessment Act 1997 (Cth) s12.5
Taxation Administration Act 1953 (Cth)
Charities Act 2013 (Cth) s5
Estate Duty Assessment Act (Cth)
Pay-roll Tax Act 1971 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
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
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
Chesterman v FCT [1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224 High Court of Australia Australia - Commonwealth 6 Jun 1923 AustLII flag 67
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
Mayor of Manchester v McAdam [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
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
Maclean Shire Council v Nungera Co-operative Society Ltd (1995) 86 LGERA 430 Australia circa 1995 Legal Online / Westlaw flag 25
Chesterman v FCT [1926] AC 128; 42 TLR 121 United Kingdom circa 1926 LexisNexis / Westlaw flag 25
Payroll Tax, Commissioner of (Vic) v The Cairnmillar Institute [1992] VicRp 97; [1992] 2 VR 706; (1992) 23 ATR 314; (1992) 92 ATC 4,307 Australia - Victoria 27 May 1992 AustLII flag 20
Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69; (2014) 221 FCR 302; (2014) 314 ALR 333 Federal Court of Australia Australia - Commonwealth 13 Jun 2014 AustLII flag 8
Maclean Shire Council v Nungera Co-operative Society Ltd (1994) 84 LGERA 139 Australia circa 1994 Legal Online / Westlaw flag 8
Waubra Foundation and Commissioner of Australian Charities and Not-for-profits Commission [2017] AATA 2424 Administrative Appeals Tribunal Australia 4 Dec 2017 AustLII flag 5
Adoption Privacy Protection Group Incorporated and Commissioner of Taxation [2004] AATA 1121; 57 ATR 1240 Administrative Appeals Tribunal Australia 28 Oct 2004 AustLII flag 3
Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission [2021] AATA 3313 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 1
Stratton v Simpson (1970) 125 CLR 13 Australia - Commonwealth circa 1970 Legal Online / Westlaw flag 1

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