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FCT v Word Investments Ltd   flag  15

[2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1
Federal Court of Australia
Australia - Commonwealth
14th November, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117 Federal Court of Australia Australia - Commonwealth 21 Oct 2015 AustLII flag 4
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
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
College of Law Pty Ltd v Attorney General of NSW [2009] NSWSC 1474 Supreme Court of New South Wales Australia - New South Wales 7 Dec 2009 AustLII flag 7
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
Australian Tea Tree Oil Research Institute Ltd (In Liq) v FCT [2008] FCA 1653; [2008] ATC 20-066; 74 ATR 812 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 1
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
Re Tact and FCT [2008] AATA 275; (2008) 71 ATR 827; [2008] ATC 10-016 Administrative Appeals Tribunal Australia 7 Apr 2008 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Delineating the fiscal borders of Australia's non-profit tax concessions" (2016) 14 (3) E-Journal of Tax Research 741 Silver, Natalie; McGregor-Lowndes, Myles; Tarr, Julie-Anne Australia circa 2016 AustLII flag
"Charity Accumulation: Interrogating the Conventional View on Tax Restraints" (2015) 37 Sydney Law Review 541 Murray, Ian Australia circa 2015 AustLII flag
"Charity Means Business Commissioner of Taxation v Word Investments Ltd" (2009) 31 Sydney Law Review 309 Ian Murray Australia circa 2009 AustLII flag 4
"Noticeboard: High Court and Family Court, January/February 2008" [2008] BalJlNTLawSoc 20 Hurley, Thomas Australia circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act (Cth) s43, s50
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s10.5, s11.5, s54.5
Judiciary Act 1903 (Cth)
Taxation Administration Act 1953 (Cth) s1
Tax Laws Amendment (2004 Measures No 1) Act 2004 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Farah Constructions Pty Ltd v Say-Dee Pty Ltd [2007] HCA 22 High Court of Australia Australia - Commonwealth 24 May 2007 AustLII flag 1640
Shi v Migration Agents Registration Authority [2007] FCAFC 59; (2007) 158 FCR 525; 240 ALR 23; (2007) 95 ALD 260 Federal Court of Australia Australia - Commonwealth 27 Apr 2007 AustLII flag 71
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
Hester v Commissioner of Inland Revenue [2005] 2 NZLR 172; (2005) 22 NZTC 19,007 New Zealand circa 2005 LexisNexis flag 7
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
Re Wakim [1999] HCA 27; (1999) 198 CLR 511 High Court of Australia Australia - Commonwealth circa 1999 AustLII flag 206
Re Tennant [1996] NZHC 2050; [1996] 2 NZLR 633 High Court of New Zealand New Zealand 10 May 1996 NZLII flag 35
ACT Revenue Collections, Commissioner for v Council of Dominican Sisters of Australia (1991) 101 ALR 417; (1991) 22 ATR 213 Australia circa 1991 LexisNexis AU flag 7
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
R v Spencer [1987] UKHL 2; [1987] AC 128; [1986] 2 All ER 928; (1986) 83 Cr App R 277; [1986] 3 WLR 348 House of Lords United Kingdom 24 Jul 1987 BAILII flag 90
Glebe Administration Board v Commissioner of Pay-roll Tax (NSW) (1987) 10 NSWLR 352; 19 ATR 297 Australia - New South Wales circa 1987 LexisNexis AU flag 20
Attorney-General v Ross [1985] 3 All ER 334; [1986] 1 WLR 252 United Kingdom circa 1985 LexisNexis flag 18
Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd [1982] Ch 49 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 10
Collins v Minister for Immigration and Ethnic Affairs [1981] FCA 147; (1981) 58 FLR 407; (1981) 36 ALR 598; (1981) 4 ALD 198 Federal Court of Australia Australia - Commonwealth 1 Oct 1981 AustLII flag 370
Income Tax Commissioners v Pemsel [1981] AC 531 United Kingdom circa 1981 LexisNexis / Westlaw flag 4
Incorporated Council of Law Reporting for England & Wales v Attorney-General [1972] Ch 73 Court of Chancery United Kingdom circa 1972 LexisNexis / Westlaw flag 50
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
Tivoli Freeholds Ltd, Herald & Weekly Times Ltd, In the Matter of v Tivoli Freeholds Ltd [1972] VicRp 51; [1972] VR 445 Australia - Victoria 27 Sep 1971 AustLII flag 76
Re Introductions Ltd [1970] Ch 199 Court of Chancery United Kingdom circa 1970 LexisNexis / Westlaw flag 16
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
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 239
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
Guaranty Trust Co of Canada v The Minister of National Revenue [1967] SCR 133 Supreme Court of Canada Canada 19 Dec 1966 Supreme Court of Canada flag 5
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
McGarvie Smith Institute v Campbelltown Municipal Council [1965] NSWR 1641; (1965) 11 LGRA 321 Australia - New South Wales circa 1965 flag 18
Commissioner of Inland Revenue v Carey's (Petone and Miramar) Ltd [1963] NZLR 450 New Zealand circa 1963 LexisNexis flag 7
In re Smith (Deceased) [1954] 1 SASR 151 Supreme Court of South Australia Australia - South Australia circa 1954 Legal Online / Westlaw flag 1
Smith (decd), In Re; Executor Trustee and Agency Co of South Australia Ltd v Australasian Conference Association Ltd [1954] SASR 151 Supreme Court of South Australia Australia - South Australia circa 1954 Legal Online / Westlaw flag 8
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
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
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
Lawlor National Trustees Executors and Agency Co of Australasia Ltd v Lawlor, In re [1933] VicLawRp 71; [1934] VLR 22 Australia - Victoria 6 Dec 1933 AustLII flag 4
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
Nunawading Shire v Adult Deaf and Dumb Society of Victoria [1921] HCA 6; (1921) 29 CLR 98; 27 ALR 65 High Court of Australia Australia - Commonwealth 16 Mar 1921 AustLII flag 26
Cotman v Brougham [1918] AC 514; [1918-19] All ER 265 United Kingdom circa 1918 LexisNexis / Westlaw flag 55
Dunne v Byrne [1912] UKLawRpAC 16; [1912] AC 407; 28 TLR 257 United Kingdom 22 Feb 1912 CommonLII flag 36
Pemsel ’ s Case [1891] UKHL 1; [1891] AC 531 House of Lords United Kingdom 20 Jul 1891 BAILII flag 25
Pemsel ’ s Case [1891] UKHL 1; [1891] AC 531 House of Lords United Kingdom 20 Jul 1891 BAILII flag 25

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