Downing v FCT 24

[1971] HCA 38; (1971) 125 CLR 185; (1971) 2 ATR 472; 45 ALJR 513

High Court of Australia

Australia - Commonwealth

1st September, 1971

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Aboriginal Housing Office v Jacky	[2022] NSWSC 916	Supreme Court of New South Wales	Australia - New South Wales	8 Jul 2022	AustLII
Community Housing Ltd v Clarence Valley Council	[2015] NSWCA 327; (2015) 90 NSWLR 292	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Oct 2015	AustLII	10
Edwards v Attorney-General (NSW)	[2004] NSWCA 272; 208 ALR 605; (2004) 60 NSWLR 667; 50 ACSR 122; 22 ACLC 1177	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Aug 2004	AustLII	46
Harmony – The Dombroski Foundation Ltd v Attorney General (NSW)	[2020] NSWSC 1276	Supreme Court of New South Wales	Australia - New South Wales	18 Sep 2020	AustLII	3
Housing Choices v Attorney-General for Victoria	[2024] VSC 107	Supreme Court of Victoria	Australia - Victoria	15 Mar 2024	AustLII
Johnson v Johnson	[2022] NSWSC 44	Supreme Court of New South Wales	Australia - New South Wales	31 Jan 2022	AustLII	2
McCracken (Executor of Estate of MacNamara decd) v Attorney-General (Vic)	[1995] VICSC 78; [1995] VicRp 4; [1995] 1 VR 67	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	23 Mar 1994	AustLII	9
Navy Health Ltd v FCT	[2007] FCA 931; (2007) 163 FCR 1; (2007) 68 ATR 215	Federal Court of Australia	Australia - Commonwealth	20 Jun 2007	AustLII	21
Peretual Trustee Co Ltd v The Commissioner of Stamp Duties (New South Wales)	[1976] UKPC 10	Privy Council	United Kingdom	5 Apr 1976	BAILII
Re Blyth	[1997] QSC 30	Supreme Court of Queensland	Australia - Queensland	6 Mar 1997	AustLII
Re Marks; Letcher v Indian	[2017] VSC 665	Supreme Court of Victoria	Australia - Victoria	1 Nov 2017	AustLII	2
Ryland v FCT	[1973] HCA 33; (1973) 128 CLR 404; 1 ALR 232; (1973) 4 ATR 40; (1973) 47 ALJR 358	High Court of Australia	Australia - Commonwealth	30 Aug 1973	AustLII	9
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	3
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII	9
Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation	[2013] AATA 919	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII	1
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation	[2015] FCA 1117	Federal Court of Australia	Australia - Commonwealth	21 Oct 2015	AustLII	4
TR 2000/9 - Income tax: necessitous circumstances funds	[2000] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2000/9 - Income tax: necessitous circumstances funds	[2000] ATOTR TR2000/9	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR TR2011/4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Trustees of the Diocese of Tasmania v Huon Valley Council	[2021] TASMC 7	Magistrates Court of Tasmania	Australia - Tasmania	25 Oct 2021	AustLII
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	11
YWCA Australia v Chief Commissioner of State Revenue	[2020] NSWSC 1798	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2020	AustLII	4

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Art and Science of Crying Poor: Public Funding of Charities and Private Education in Australia, The"	(1995) 2 Deakin Law Review 15	Ely, Jean	Australia	circa 1995	AustLII

Legislation Cited

Legislation Name	Provision
Administration and Probate Act 1958 (Vic)
Property Law Act 1958 (Vic)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
(1951) 1 Ch 193	(1951) 1 Ch 193	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw	2
[1957] NZLR 1221	[1957] NZLR 1221		New Zealand	circa 1957	LexisNexis	2
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	11
Attorney-General (NSW) v Donnelly	[1958] HCA 1; (1958) 98 CLR 538; [1958] ALR 257; 32 ALJR 44	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	24
Attorney-General (NSW) v Adams	[1908] HCA 51; (1908) 7 CLR 100	High Court of Australia	Australia - Commonwealth	27 Aug 1908	AustLII	30
Ballarat Trustees Executors & Agency Co Ltd v FCT	[1950] HCA 19; (1950) 80 CLR 350; [1950] ALR 487	High Court of Australia	Australia - Commonwealth	20 Jun 1950	AustLII	19
Barby v Perpetual Trustee Co Ltd	[1937] HCA 64; (1937) 58 CLR 316	High Court of Australia	Australia - Commonwealth	25 Nov 1937	AustLII	26
Commissioners for Special Purposes of the Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw	439
Downing v FCT	[1970] VicRp 97; [1970] VR 795; [1971] ALR 139; (1970) 17 FLR 39; (1970) 1 ATR 820		Australia - Victoria	30 Apr 1970	AustLII	2
Gillespie (decd), Re	[1965] VicRp 55; [1965] VR 402		Australia - Victoria	26 Mar 1965	AustLII	12
Good, In re; Haringtonv Watts	[1905] UKLawRpCh 56; [1905] 2 Ch 60	Court of Chancery	United Kingdom	15 Apr 1905	CommonLII	7
has changed	[1959] HCA 20	High Court of Australia	Australia - Commonwealth	circa 1959	AustLII	2
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	37
Kytherian Association of Queensland v Sklavos	[1958] HCA 47; (1958) 101 CLR 56	High Court of Australia	Australia - Commonwealth	28 Oct 1958	AustLII	21
Muir v The Open Brethren	[1956] HCA 14; 96 CLR 166; [1956] ALR 419	High Court of Australia	Australia - Commonwealth	13 Apr 1956	AustLII	3
re Gray	(1925) 1 Ch 362	Court of Chancery	United Kingdom	circa 1925	LexisNexis / Westlaw	5
Re Meyers	[1951] 1 Ch 534	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw	7
Rhodes v Pharazyn	[1957] NZLR 556		New Zealand	circa 1957	LexisNexis	2
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	93
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	9
Verge v Somerville	[1924] AC 496; 40 TLR 279		United Kingdom	circa 1924	LexisNexis / Westlaw	59
Williams' Trustees v Inland Revenue Commissioners	[1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513	House of Lords	United Kingdom	21 Mar 1947	BAILII	63

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