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Bicycle Victoria Inc and Commissioner of Taxation, Re   flag  4

[2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553
Administrative Appeals Tribunal
Australia
24th June, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cancer and Bowel Research Trust and Commissioner of Taxation [2013] AATA 336 Administrative Appeals Tribunal Australia 24 May 2013 AustLII flag 2
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Charities Are the New Constitutional Law Frontier" (2017) 41 Melbourne University Law Review 446 Aroney, Nicholas; Turnour, Matthew Australia circa 2017 AustLII flag 1

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s5B, s123D, s136
Freedom of Information Act 1982 (Cth) s58
The Act (Cth)
Income Tax Assessment Act 1936 (Cth) s117
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s55ZF
Taxation Administration Act 1953 (Cth) s5, s12, s14ZL, s14ZQ, s14ZY, s14ZZ, s14ZZK, s15
Estate Duty Assessment Act 1914 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Co-operation Act 1923 (NSW)
Education Act 1944 (Tas)
Associations Incorporation Act 1981 (Vic)
Local Government Act 1946 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
MT v AA (no 2) Eod [2010] NSWADTAP 28 Administrative Decisions Tribunal Australia - New South Wales 29 Apr 2010 AustLII flag 8
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
Travis Trust v Charities Commission [2008] NZHC 1912; (2009) 24 NZTC 23,273 High Court of New Zealand New Zealand 3 Dec 2008 NZLII flag 7
Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147 High Court of Australia Australia - Commonwealth 30 Jul 2008 AustLII flag 1451
AYSA Amateur Youth Soccer Association v Canada (Revenue Agency) [2007] CSC 42; [2007] 3 SCR 217; [2007] SCC 42; 287 DLR (4th) 4; [2007] SCJ No 42 Supreme Court of Canada Canada 5 Oct 2007 Supreme Court of Canada flag 6
McKinnon v Secretary, Department of Treasury [2006] HCA 45; (2006) 228 CLR 423; 229 ALR 187; 91 ALD 516; (2006) 80 ALJR 1549; 43 AAR 151; 63 ATR 409; [2007] ALMD 2793 High Court of Australia Australia - Commonwealth 6 Sep 2006 AustLII flag 699
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28
McKinnon v Department of Treasury [2004] AATA 1364; (2004) 86 ALD 138; 40 AAR 167 Administrative Appeals Tribunal Australia 21 Dec 2004 AustLII flag 14
Latimer v Commissioner of Inland Revenue [2004] UKPC 13; 1 WLR 1466 Privy Council United Kingdom circa 2004 BAILII flag 10
Strathalbyn Show Jumping Club Inc v Mayes [2001] SASC 73; (2001) 79 SASR 54 Supreme Court of South Australia Australia - South Australia 16 Mar 2001 AustLII flag 21
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
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
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
Re Tennant [1996] NZHC 2050; [1996] 2 NZLR 633 High Court of New Zealand New Zealand 10 May 1996 NZLII flag 35
Commissioners of Inland Revenue v Oldham Training and Enterprise Council (1996) 69 Tax Cas 231 United Kingdom circa 1996 flag 14
Vancouver Regional FreeNet Association v Minister of National Revenue (CA) 1996 3 FC 880 Federal Court of Canada Canada circa 1996 CanLII flag 5
Barclay v de Lacy [1996] 2 Qd R 112; (1995) 31 ATR 123 Australia - Queensland circa 1996 LexisNexis AU flag 7
New South Wales Aboriginal Land Council v Aboriginal and Torres Strait Islander Commission [1995] FCA 672; (1995) 59 FCR 369; (1995) 131 ALR 559; (1995) 38 ALD 573 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 52
Esber v Commonwealth [1992] HCA 20; (1992) 174 CLR 430; 106 ALR 577; 66 ALJR 373; 15 AAR 249 High Court of Australia Australia - Commonwealth 3 Jun 1992 AustLII flag 508
R v Salituro [1991] 3 SCR 654; (1992) 8 CRR (2d) 173 Supreme Court of Canada Canada circa 1992 flag 43
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
Jebb v Repatriation Commission [1988] FCA 105; (1988) 80 ALR 329; 8 AAR 285 Federal Court of Australia Australia - Commonwealth 15 Apr 1988 AustLII flag 195
Re Application of The News Corporation Ltd (1987) 15 FCR 227 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 47
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122
Alexandra Private Geriatric Hospital Pty Ltd v Blewett [1984] FCA 223; (1984) 2 FCR 368; 56 ALR 265 Federal Court of Australia Australia - Commonwealth 10 Aug 1984 AustLII flag 77
TCN Channel Nine Pty Ltd v Australian Mutual Provident Society [1982] FCA 169; (1982) 62 FLR 366; (1982) 42 ALR 496 Federal Court of Australia Australia - Commonwealth 20 Aug 1982 AustLII flag 68
Wacando v The Commonwealth [1981] HCA 60; (1981) 148 CLR 1; 37 ALR 317; (1981) 56 ALJR 16 High Court of Australia Australia - Commonwealth 12 Nov 1981 AustLII flag 291
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Inland Revenue Commissioners v McMullen [1980] UKHL 3; [1981] AC 1; [1980] 1 All ER 884; [1980] TR 85; [1980] 2 WLR 416 House of Lords United Kingdom 6 Mar 1980 BAILII flag 34
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3778
Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486; (1974) 48 ALJR 304 Australia circa 1974 LexisNexis AU flag 38
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
Renmark Fruitgrowers Co-operated Ltd v FCT [1969] HCA 56; 121 CLR 501; (1969) 1 ATR 385; 43 ALJR 454 High Court of Australia Australia - Commonwealth 17 Nov 1969 AustLII flag 11
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
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
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 60
A & S Ruffy Pty Ltd v FCT [1958] HCA 18; (1958) 98 CLR 637; [1958] ALR 432; (1958) 11 ATD 452; 32 ALJR 60 High Court of Australia Australia - Commonwealth 30 Apr 1958 AustLII flag 27
Re Koettgen's Will Trusts [1954] 1 Ch 252 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 7
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
R v The Assessors of the Town of Sunny Brae [1952] SCR 76 circa 1952 2
Crystal Palace Trustees v Minister of Town and Country Planning [1950] 2 Ch D 857 Court of Chancery United Kingdom circa 1950 LexisNexis / Westlaw flag 3
Re Dupree's Deed Trusts; Daley v Lloyds Bank [1945] Ch 16 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 5
Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue (1945) 26 Tax Cas 335 United Kingdom circa 1945 flag 14
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 23
Royal North Shore Hospital of Sydney v Attorney-General (NSW) [1938] HCA 39; (1938) 60 CLR 396; 12 ALJR 182 High Court of Australia Australia - Commonwealth 19 Aug 1938 AustLII flag 51
Re Smith [1932] 1 Ch 153 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 20
Re Hadden [1932] 1 Ch 133; [1931] All ER 539 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 13
H A Stephenson & Son Ltd (In Liquidation) v Gillanders, Arbuthnot & Co [1931] HCA 47; (1931) 45 CLR 476; 38 ALR 49 High Court of Australia Australia - Commonwealth 10 Dec 1931 AustLII flag 27
Re Hadden, Public Trustee v More [1931] 1 Ch 133 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 2
Skelton, Re [1930] ArgusLawRp 53; [1930] VicLawRp 33; [1930] VLR 323; (1930) 36 ALR 276 Argus Law Reports Australia 21 Aug 1930 AustLII flag 5
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 37
Hobart Savings Bank v Launceston Bank for Savings [1930] HCA 11; (1930) 43 CLR 364 High Court of Australia Australia - Commonwealth 14 Apr 1930 AustLII flag 20
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
Commissioners of Inland Revenue v The Falkirk Temperance Caf é Trust [1927] SC 261; (1926) 11 Tax Cas 353 United Kingdom - Scotland circa 1926 flag 7
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia 19 Nov 1925 AustLII flag 42
Rex v The Special Commissioners of Income Tax (ex parte the Incorporated Association of Preparatory Schools) (1925) 10 Tax Cas 73; 41 TLR 651 United Kingdom circa 1925 LexisNexis flag 8
Re King [1923] 1 Ch 243 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 3
[1918] NBR 161 [1918] NBR 161 United States circa 1918 flag 1
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
Scott v Cawsey [1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568 High Court of Australia Australia - Commonwealth 13 Sep 1907 AustLII flag 82
Re Nottage [1895] UKLawRpCh 118; [1895] 2 Ch 649 Court of Chancery United Kingdom 12 Jul 1895 CommonLII flag 26
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
De Themmines v De Bonneval [1828] ER 863; (1828) 5 Russ 28; 38 ER 1035 United Kingdom circa 1828 CommonLII flag 1
(1828) 5 Russ 28 (1828) 5 Russ 28 circa 1828 1
De Themmines v De Bonneval [1828] EngR 863; 38 ER 1035; (1828) 5 Russ 288 United Kingdom circa 1828 CommonLII flag 16
Morice v Bishop of Durham [1805] EWHC J80 High Court of England and Wales United Kingdom - England and Wales circa 1805 BAILII flag

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