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Taxpayers' Assn of NSW and Commissioner of Taxation   flag  1

[2001] AATA 278; 46 ATR 1213
Administrative Appeals Tribunal
Australia
6th April, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jericho v Carillon Ave Pty Ltd (Tenancy) [2005] NSWCTTT 514 Consumer, Trader and Tenancy Tribunal of New South Wales Australia - New South Wales 5 Aug 2005 AustLII flag 3

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1936 (Cth)
Act (Cth)
Training Guarantee Act 1990 (Cth)
Training Guarantee (Administration) Act 1990 (Cth) s27
Companies Act 1899 (NSW) s32, s33, s74
Associations Incorporation Act 1981 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Property Services Industry Training Advisory Board Ltd v FCT; Case [1999] AATA 64 [1999] AATA 64; 41 ATR 1109 Administrative Appeals Tribunal Australia circa 1999 AustLII flag 2
Barclay v de Lacy [1996] 2 Qd R 112; (1995) 31 ATR 123 Australia - Queensland circa 1996 LexisNexis AU flag 7
Drs Sullivan, Nicolaides and Partners and Minister of Health, Housing, Local Government and Community Services [1994] AATA 15; (1994) 19 AAR 208; (1994) 32 ALD 517; (1994) 29 ATR 1102 Administrative Appeals Tribunal Australia 25 Jan 1994 AustLII flag 24
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
NT87/5731-5734 and Commissioner of Taxation [1989] AATA 406; (1989) 20 ATR 3582 Administrative Appeals Tribunal Australia 26 May 1989 AustLII flag 1
FCT v Launceston Legacy (1987) 19 ATR 41 Australia circa 1987 Legal Online / Westlaw flag 3
[1985] Page 182 [1985] Page 182 United Kingdom circa 1985 flag 1
War Nurses Memorial Centre v Comptroller of Stamps (Vic) (1985) 1 VAR 120; 17 ATR 669 Australia - Victoria circa 1985 Legal Online / Westlaw flag 2
McGovern v Attorney-General [1982] Ch 321; [1981] 3 All ER 493; [1982] 2 WLR 222 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 50
McGovern v Attorney-General ("the Amnesty International Case") [1981] 1 Ch 321 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 1
Molloy v Inland Revenue Commissioner (NZ) (1977) 8 ATR 323 Australia circa 1977 Legal Online / Westlaw flag 3
London Hospital Medical College v Inland Revenue Commissioners [1976] 2 All ER 113; [1976] 1 WLR 613 United Kingdom circa 1976 LexisNexis flag 8
Dingle v Turner [1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878 House of Lords United Kingdom 16 Feb 1972 BAILII flag 39
Dingle v Turner [1972] AC 60; [1972] 1 All ER 878 United Kingdom circa 1972 LexisNexis / Westlaw flag 39
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 74
Re Mason (deceased) [1971] NZLR 714 New Zealand circa 1971 LexisNexis flag 7
Reporting v A-G [1971] Ch 626 Court of Chancery United Kingdom circa 1971 LexisNexis / Westlaw flag 4
Incorporated Council of Law Reporting (QLD) v FCT (1971) 125 CLR 559 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 1
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 95
Christian Enterprises Ltd v Commissioner of Land Tax (NSW) (1968) 72 SR (NSW) 90; [1968] 2 NSWR 99 Supreme Court of New South Wales Australia - New South Wales circa 1968 flag 11
Re Hopkins ’ Will Trusts [1965] Ch 669; [1964] 3 All ER 46 Court of Chancery United Kingdom circa 1965 LexisNexis / Westlaw flag 18
In re Harpur's Will Trusts (1962) 1 Ch 78 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 7
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 61
North of England Zoological Society v Chester Rural District Council [1958] 3 All ER 535 United Kingdom circa 1958 LexisNexis flag 1
Chartered Insurance Institute v London Corporation [1957] 1 WLR 867 United Kingdom circa 1957 LexisNexis / Westlaw flag 5
Re Shaw [1957] 1 All ER 745; [1957] 1 WLR 729 United Kingdom circa 1957 LexisNexis flag 16
Insurance Institute v London Corporation (1957) 2 All ER 638 United Kingdom circa 1957 LexisNexis flag 4
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
Re Koettgen's Will Trusts [1954] 1 Ch 252 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 7
Congregational Union of New South Wales v Thistlethwayte [1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729 High Court of Australia Australia - Commonwealth 29 Aug 1952 AustLII flag 76
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 120
Congregational Union of New South Wales v Thistlethwayte (1952) 87 CLR 374 Australia - Commonwealth circa 1952 Legal Online / Westlaw flag 1
Royal College of Surgeons of England v National Provincial Bank Ltd [1952] 1 All ER 984 United Kingdom circa 1952 LexisNexis flag 3
Oxford Group v Inland Revenue Commissioners [1949] 2 All ER 537; [1949] WN 343 United Kingdom circa 1949 LexisNexis flag 17
National Anti Vivisection Society v IRC [1948] AC 311 United Kingdom circa 1948 LexisNexis / Westlaw flag 1
Oxford Group v Inland Revenue Commissioners [1948] 1 All ER 537 United Kingdom circa 1948 LexisNexis flag 1
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 99
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 Choral Society v Commissioners of Inland Revenue [1943] 2 All ER 101 United Kingdom circa 1943 LexisNexis flag 24
Little Co of Mary (SA) Incorporated v The Commonwealth The Memorial Hospital Incorporated v The Commonwealth [1942] HCA 26; 66 CLR 368; [1942] ALR 297 High Court of Australia Australia - Commonwealth 20 Oct 1942 AustLII flag 21
In, re Cor'byn [1941] Ch 400 Court of Chancery United Kingdom circa 1941 LexisNexis / Westlaw flag 4
O'Connell v City of Greater Newcastle Council [1941] SR (NSW) 190 Supreme Court of New South Wales Australia - New South Wales circa 1941 flag 3
O'Connell v Council of the City of Newcastle (1941) 41 SR (NSW) 190 Supreme Court of New South Wales Australia - New South Wales circa 1941 flag 15
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 28
Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue [1932] UKHL TC_17_27; [1932] AC 650; [1932] All ER 971 House of Lords United Kingdom 10 May 1932 BAILII flag 21
Institution of Civil Engineers v Inland Revenue Commissioners [1932] 1 KB 149; (1932) 16 Tax Cas 158; (1932) 145 LT 553; (1932) 100 LJKB 705 United Kingdom circa 1932 LexisNexis / Westlaw flag 9
Girls' Public Day School Trust v Ereaut [1931] AC 12 United Kingdom circa 1931 LexisNexis / Westlaw flag 27
Inland Revenue Commissioners v Aberdeen Medico-Chirurgical Society (1931) 16 Tax Cas 237 United Kingdom circa 1931 flag 6
Re Income Tax Acts (No 1) [1930] ArgusLawRp 22; [1930] VicLawRp 14; [1930] VLR 211; 36 ALR 192 Argus Law Reports Australia 5 May 1930 AustLII flag 38
Adamson v Melbourne and Metropolitan Board of Works [1929] AC 142 United Kingdom circa 1929 LexisNexis / Westlaw flag 24
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
Young Men's Christian Association v FCT [1926] HCA 2; (1926) 37 CLR 351; 32 ALR 97 High Court of Australia Australia - Commonwealth 18 Mar 1926 AustLII flag 27
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 43
Incorporated Council of Law Reporting for Queensland v FCT [1924] HCA 23; (1924) 34 CLR 580 High Court of Australia Australia - Commonwealth 23 Jun 1924 AustLII flag 19
Adamson v MMBW [1924] AC 142 United Kingdom circa 1924 LexisNexis / Westlaw flag 1
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 60
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
Pleasants; Pleasants v Attorney-General (1923) 39 TLR 675 United Kingdom circa 1923 LexisNexis flag 10
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 139
In the Matter of the Royal College of Surgeons of England, and in the Matter of the Customs and Inland Revenue Act, 1885 [1899] UKLawRpKQB 82; (1899) 1 QB 871 United Kingdom 24 Apr 1899 CommonLII flag 6
Mayor of Manchester v McAdam (1896) 3 Tax Cas 491 United Kingdom circa 1896 flag 1
Mayor of Manchester v McAdam [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
White, In re; White v White [1893] UKLawRpCh 22; [1893] 2 Ch 41 Court of Chancery United Kingdom 8 Feb 1893 CommonLII flag 30
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 441
Inland Revenue v Forrest (1890) 15 AC 334 United Kingdom circa 1890 LexisNexis / Westlaw flag 24
In the Matter of the Duty on the Estate of the Institution of Civil Engineers [1888] UKLawRpKQB 48; (1888) 20 QBD 621 Queen's Bench United Kingdom 23 Mar 1888 CommonLII flag 1
In the Matter of the Duty on the Estate of the Institution of Civil Engineers [1887] UKLawRpKQB 127; 19 QBD 610 Queen's Bench United Kingdom 5 Jul 1887 CommonLII flag 5
Cocks v Manners [1871] UKLawRpEq 152; 12 Eq 574 United Kingdom 26 Jul 1871 CommonLII flag 56
Attorney-General v Marchant [1866] UKLawRpEq 220; (1866-1867) LR 3 Eq 424 United Kingdom 15 Nov 1866 CommonLII flag 4
Attorney-General v Marchant LR 3 Eq 4 United Kingdom circa 1866 flag 2
Carne v Long [1860] EngR 786; (1860) 2 De GF & J 75; 45 ER 550 Court of Chancery United Kingdom circa 1860 CommonLII flag 12
Whicker v Hume [1858] EngR 991; (1858) 7 HLCas 124; 11 ER 50; 1 DM & G 506; 11 ER 60 House of Lords United Kingdom circa 1858 CommonLII flag 73
93 CLR 660 93 CLR 660 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 1
43 Ch 4 43 Ch 4 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 1
Re Income Tax Acts (No 1 VLR 211 Australia - Victoria circa 1994 flag 5

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