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"Does Freedom of Religion Imply Freedom of Religious Trade?" [2017] JCULawRw 5   flag 

(2016-2017) 22 James Cook University Law Review 81
Spencer, Alex
James Cook University Law Review
Australia

Legislation Cited

Legislation Name Provision
Associations Incorporation Act 1991 (ACT)
Australian Charities and Not-for-profits Commission (Repeal) (No 1) Bill 2014 (Cth)
Australian Charities and Not-for-profits Commission Bill 2012 (Cth)
Tax Laws Amendment (Public Benefit Test) Bill 2010 (Cth)
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
Australian Human Rights Commission Act 1986 (Cth) s3
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Australian Securities and Investments Commission Act 2001 (Cth) s12GXA, s49, s333
Corporations Act 2001 (Cth) s1, s7, s9, s10, s45A, s45B, s50, s51, s57, s60, s117, s179, s180, s181, s182, s184, s206C, s208, s209, s232, s233, s234, s235, s236, s237, s242, s285A, s292, s298, s300B, s301, s313, s315, s316A, s325, s329, s336, s338, s341, s343, s422, s461, s477, s533, s588G, s596, s601BA, s729, s1041F, s1315, s1317G, s1317J, s1317S, s1318
Charities (Consequential Amendments and Transitional Provisions) Act 2013 (Cth)
Competition and Consumer Act 2010 (Cth) s1, s18, s45D, s180, s184
Director of Public Prosecutions Act 1983 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s2, s7, s50, s57, s61, s136
Fair Work Act 2009 (Cth)
Fair Work (Registered Organisations) Act 2009 (Cth) s27
High Court of Australia Act 1979 (Cth)
Income Tax Assessment Act 1936 (Cth) s51AEA, s51AEC, s51AJ, s109ZB, s169, s173, s251Z
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth)
Native Title Act 1993 (Cth)
Productivity Commission Act 1998 (Cth)
Personal Property Securities Act 2009 (Cth) s13, s252
Taxation Administration Act 1953 (Cth)
Australian Charities and Not-for-profits Commission Regulation 2013 (Cth)
Australia Act 1986 (Cth) s6, s55, s328, s339
Charities Act 2013 (Cth) s4, s5, s6, s7, s10, s12
Corporations Amendment (Phoenixing and Other Measures) Act 2012 (Cth) s5
Trade Practices Act 1974 (Cth) s52, s53, s134
Associations Incorporation Act 2009 (NSW)
Companies Act 1961 (NSW)
Associations Act 2003 (NT) s35
Trusts Act 1973 (Qld)
Associations Incorporation Act 1985 (SA)
Associations Incorporation Act 1964 (Tas)
Associations Incorporation Act 1981 (Vic)
Associations Incorporation Act 2015 (WA)
Taxes Consolidation Act 1997 s16, s207, s208

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Registrar of Aboriginal and Torres Strait Islander Corporations v Monaghan (No 2) [2016] FCA 1143 Federal Court of Australia Australia - Commonwealth 20 Sep 2016 AustLII flag 2
General Manager of the Fair Work Commission v Thomson (No 4) [2015] FCA 1433 Federal Court of Australia Australia - Commonwealth 15 Dec 2015 AustLII flag 17
Health Services Union v Jackson (No 4) [2015] FCA 865; (2015) 108 ACSR 156 Federal Court of Australia Australia - Commonwealth 19 Aug 2015 AustLII flag 7
"The Functional Constitution : Re-reading the 2014 High Court Constitutional Term" (2015) 43 Federal Law Review 455 Federal Law Review Australia circa 2015 HeinOnline / Informit flag 2
"Banning, Disqualification and Licensing Powers: ACCC, APRA, ASIC and the ATO Regulatory Overlap, Penalty Privilege and Law Reform" (2015) 33 Company and Securities Law Journal 555 Company and Securities Law Journal Australia circa 2015 Legal Online flag 2
Williams v Commonwealth of Australia [2014] HCA 23; (2014) 252 CLR 416; (2014) 309 ALR 41; (2014) 88 ALJR 701 High Court of Australia Australia - Commonwealth 19 Jun 2014 AustLII flag 72
Williams v Commonwealth [2012] HCA 23; (2012) 248 CLR 156; (2012) 288 ALR 410; (2012) 86 ALJR 713 High Court of Australia Australia - Commonwealth 20 Jun 2012 AustLII flag 153
R (Independent Schools Council) v Charity Commission [2012] Ch 214; [2012] 1 All ER 127 Court of Chancery United Kingdom circa 2012 LexisNexis / Westlaw flag 4
"Doing Business to Do Good: Should We Tax the Business Profits of Not-for-Profits?" (2012) 33 Adelaide Law Review 335 Adelaide Law Review Australia circa 2012 HeinOnline / Informit flag 3
HIH Claims Support Ltd v Insurance Australia Ltd [2011] HCA 31; (2011) 244 CLR 72; (2011) 280 ALR 1; (2011) 85 ALJR 877 High Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 51
"Religious Charitable Status and Public Benefit in Australia" (2011) 35 Melbourne University Law Review 1071 Melbourne University Law Review Australia circa 2011 AustLII flag 3
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
"Small Business Taxpayers Attitudes to Complying With a Tax System: Lessons and Experiences From Australia and New Zealand" [2009] Journal of Applied Law and Policy 83 Journal of Applied Law and Policy Australia circa 2009 flag 1
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
"Reasonable Disagreement, Democracy and the Judicial Safeguards of Federalism" (2008) 27 University of Queensland Law Journal 129 University of Queensland Law Journal Australia circa 2008 AustLII flag 4
"Charities and public benefit" (2008) 124 Law Quarterly Review 347 Law Quarterly Review United Kingdom circa 2008 Westlaw flag 2
Janson v Janson [2007] NSWSC 1344 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2007 AustLII flag 7
New South Wales v Commonwealth [2006] HCA 52; (2006) 229 CLR 1; (2006) 231 ALR 1; (2006) 81 ALJR 34; (2006) 156 IR 1 High Court of Australia Australia - Commonwealth 14 Nov 2006 AustLII flag 346
"Litigation by Shareholders and Directors: An Empirical Study of the Australian Statutory Derivative Action" (2006) 6 (2) Journal of Corporate Law Studies 397 Journal of Corporate Law Studies United Kingdom circa 2006 HeinOnline flag 2
"Human Rights Human Bodies? Some Reflections on Corporate Human Rights Distortion, The Legal Subject, Embodiment and Human Rights Theory" (2006) 172 Law and Critique 171 Law and Critique circa 2006 1
"Need Public Policy Ignore the Third Sector? Government Policy in Australia and the United Kingdom" (2006) 653 Australian Journal of Public Administration 90 Australian Journal of Public Administration Australia circa 2006 Informit flag 1
"Global Administrative Law: The Quest for Principles and Values" (2006) 17 European Journal of International Law 187 European Journal of International Law United Kingdom circa 2006 HeinOnline / LexisNexis flag 5
"Combating Corruption: The Misunderstood Role of Law" (2005) 39 International Lawyer 717 International Lawyer United States circa 2005 HeinOnline flag 1
(2005) 2720 Business Review Weekly 34 (2005) 2720 Business Review Weekly 34 Business Review Weekly Australia circa 2005 flag 1
"Recognizable Law & Economics Jurisprudence: How Much Wealth- and Welfare-Maximizing Took Place in the Courts, Legislatures, and Customs of Eighteenth and Nineteenth-Century Common-Law Domains, A" (2004) 8 Australian Journal of Legal History 21 Australian Journal of Legal History Australia circa 2004 HeinOnline flag 1
Hartigan v International Society for Krishna Consciousness Incorporated [2002] NSWSC 810 Supreme Court of New South Wales Australia - New South Wales 6 Sep 2002 AustLII flag 10
Australian Securities and Investments Commission v Adler [2002] NSWSC 171; (2002) 168 FLR 253; (2002) 41 ACSR 72; 20 ACLC 576; (2002) 41 ASCR 72 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2002 AustLII flag 242
"The seven pillars of centralism: Engineers' Case and federalism" (2002) 76 Australian Law Journal 678 Australian Law Journal Australia circa 2002 Legal Online flag 13
Quickenden v O ’ Connor [2001] FCA 303; (2001) 109 FCR 243; 184 ALR 260 Federal Court of Australia Australia - Commonwealth 23 Mar 2001 AustLII flag 93
"Charitable Trusts for the Advancement of Religion: Judicial Rejection of Metaphysical Benefits and the Emergence of Public Interaction" (2001) 7 Charity Law and Practice Review 151 Charity Law and Practice Review United Kingdom circa 2001 flag 2
"Crystals and Mud in Bankruptcy Law: Judicial Competence and Statutory Design" (2001) 433 Arizona Law Review 1 Arizona Law Review United States circa 2001 HeinOnline / LexisNexis flag 1
"Justifying The Natural Law Theory Of Constitutional Interpretation" (2000) 69 Fordham Law Review 2087 Fordham Law Review United States circa 2000 HeinOnline / LexisNexis flag 2
Pacific Coal Pty Ltd; Ex parte CFMEU [2000] HCA 34; (2000) 203 CLR 346; (2000) 172 ALR 257; (2000) 74 ALJR 1034; (2000) 21 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 81
United Firefighters' Union of Australia v Metropolitan Fire and Emergency Services Board [1998] FCA 551; (1998) 83 FCR 346; 44 AILR 3-842 Federal Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 24
Plimer v Roberts [1997] FCA 1361; (1997) 80 FCR 303; (1997) 150 ALR 235; 39 IPR 257; [1998] ATPR 41-602 Federal Court of Australia Australia - Commonwealth 5 Dec 1997 AustLII flag 53
Lange v Australian Broadcasting Corporation [1997] HCA 25; (1997) 189 CLR 520; (1997) 8 FLR 216; (1997) 145 ALR 96; (1997) 71 ALJR 818; [1997] Aust Torts Reports 81-434; 2 BHRC 513; (1997) 2 CHRLD 231; (1997) 10 Leg Rep 2 High Court of Australia Australia - Commonwealth 8 Jul 1997 AustLII flag 1221
"Judicial Activism" (1997) 23 (3) Commonwealth Law Bulletin 1224 Commonwealth Law Bulletin United Kingdom circa 1997 HeinOnline flag 1
"National Competition Policy" (1997) 73222 Economic Record 270 Economic Record circa 1997 1
"The Council of Australian Governments and Intergovernmental Relations: A Case of Cooperative Federalism" (1996) 262 Publius The Journal of Federalism 101 Publius: The Journal of Federalism United States circa 1996 flag 1
"Outlawing Transnational Bribery Through the World Trade Organization" (1996) 28 Law and Policy in International Business 310 Law and Policy in International Business United States circa 1996 HeinOnline flag 1
Re Dingjan; Ex parte Wagner [1995] HCA 16; (1995) 183 CLR 323; 128 ALR 81; (1995) 69 ALJR 284; (1995) 16 ACSR 92 High Court of Australia Australia - Commonwealth 16 Mar 1995 AustLII flag 249
Mabo v Queensland (No 2) [1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 2268
"Letter from Birmingham Jail" (1992) 26 UC Davis Law Review 835 U.C. Davis Law Review United States circa 1992 HeinOnline / LexisNexis flag 1
E v Australian Red Cross Society [1991] FCA 603; (1991) 31 FCR 299; (1991) 105 ALR 53; (1992) 14 ATPR 41-156; [1992] ASC 57 Federal Court of Australia Australia - Commonwealth 6 Dec 1991 AustLII flag 24
Crowther v Brophy [1992] VicRp 54; [1992] 2 VR 97 Australia - Victoria 8 Nov 1991 AustLII flag 4
E v Australian Red Cross Society [1991] FCA 20; (1991) 27 FCR 310; (1991) 99 ALR 601; [1991] ATPR 41-085; [1991] ASC 56-029 Federal Court of Australia Australia - Commonwealth 8 Feb 1991 AustLII flag 131
(1990) 23 Connecticut Law Review 705 (1990) 23 Connecticut Law Review 705 Connecticut Law Review United States circa 1990 HeinOnline / LexisNexis flag 1
"Few Fragments of State Constitutional Law, A" (1990) 20 University of Western Australia Law Review 353 University of Western Australia Law Review Australia - Western Australia circa 1990 HeinOnline flag 6
"Realism and its Consequences" (1989) 17 International Journal of the Sociology of Law 43 International Journal of the Sociology of Law circa 1989 1
Davies v Presbyterian Church of Wales [1986] 1 All ER 705; [1986] 1 WLR 323; [1986] IRLR 194; [1986] ICR 280 United Kingdom circa 1986 LexisNexis flag 78
Queensland Electricity Commission v Commonwealth [1985] HCA 56; (1985) 159 CLR 192; (1985) 61 ALR 1; (1985) 58 LGRA 1; (1985) 11 IR 376; (1985) 59 ALJR 699 High Court of Australia Australia - Commonwealth 5 Sep 1985 AustLII flag 179
Hilton v Wells [1985] HCA 16; (1985) 157 CLR 57; (1985) 58 ALR 245; (1985) 59 ALJR 396; 15 A Crim R 394 High Court of Australia Australia - Commonwealth 14 Mar 1985 AustLII flag 164
"Rights of Peoples in Modern International Law, The" (1985) 9 Bulletin of the Australian Society of Legal Philosophy 104 Bulletin of the Australian Society of Legal Philosophy Australia circa 1985 HeinOnline flag 4
Hospital Products Ltd v United States Surgical Corporation [1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291 High Court of Australia Australia - Commonwealth 25 Oct 1984 AustLII flag 1828
Chan v Zacharia [1984] HCA 36; (1984) 154 CLR 178; 53 ALR 417; (1984) 58 ALJR 353; [1985] LRC (Comm) 709 High Court of Australia Australia - Commonwealth 7 Jun 1984 AustLII flag 557
"Church of the New Faith v Commissioner for Pay-Roll Tax" (1983-1984) 14 Melbourne University Law Review 539 Melbourne University Law Review Australia circa 1984 AustLII flag 1
Church of the New Faith v Commissioner of Pay-roll Tax (Vict) [1983] HCA 40; (1983) 154 CLR 120; (1983) 49 ALR 65; (1984) 57 ALJR 785; (1983) 14 ATR 769 High Court of Australia Australia - Commonwealth 27 Oct 1983 AustLII flag 162
Commonwealth v Tasmania [1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266 High Court of Australia Australia - Commonwealth 1 Jul 1983 AustLII flag 959
State Superannuation Board v Trade Practices Commission [1982] HCA 72; (1982) 150 CLR 282; (1982) 44 ALR 1; 57 ALJR 89; [1982] ATPR 40-326; 1 ACLC 593; 2 TPR 298 High Court of Australia Australia - Commonwealth 14 Dec 1982 AustLII flag 147
Church of the New Faith v Commissioner for Pay-Roll Tax [1983] VicRp 10; [1983] 1 VR 97; 13 ATR 80 Australia - Victoria 5 May 1982 AustLII flag 9
Actors and Announcers Equity Association of Australia v Fontana Films Pty Ltd [1982] HCA 23; (1982) 150 CLR 169; (1982) 40 ALR 609; (1982) 56 ALJR 366; [1982] ATPR 40-285 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 226
South Place Ethical Society; Barralet v Attorney-General [1980] 3 All ER 918; [1980] 1 WLR 1565 United Kingdom circa 1980 LexisNexis flag 28
Malnak v Yogi 592 F2d 197 United States Court of Appeals, Third Circuit United States 2 Feb 1979 WorldLII flag 26
R v Judges of the Federal Court of Australia and Adamson; Ex parte Western Australian National Football League [1979] HCA 6; (1979) 143 CLR 190; (1979) 23 ALR 439; (1979) 53 ALJR 273 High Court of Australia Australia - Commonwealth circa 1979 AustLII flag 379
R v Trade Practices Tribunal; Ex parte St George County Council [1974] HCA 7; (1974) 130 CLR 533; (1974) 2 ALR 371; (1974) 48 ALJR 26 High Court of Australia Australia - Commonwealth 4 Mar 1974 AustLII flag 108
Howard Smith Ltd v Ampol Petroleum Ltd [1974] UKPC 3; [1974] AC 821; [1974] 1 All ER 1126; [1974] 2 WLR 689 Privy Council United Kingdom 14 Feb 1974 BAILII flag 322
(1971) 124 CLR 468 (1971) 124 CLR 468 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 169
Breskvar v Wall (1971) 120 CLR 376 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 93
Hogg v Cramphorn Ltd [1967] Ch 254; [1966] 3 All ER 420; [1966] 3 WLR 995 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 90
Civil and Political Rights (1966) 999 UNTS 171 International circa 1966 flag 1329
Neville Estates Ltd v Madden [1962] Ch 832 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 38
R v Kirby; Ex parte Boilermakers' Society of Australia [1956] HCA 10; (1956) 94 CLR 254; [1956] ALR 163 High Court of Australia Australia - Commonwealth 2 Mar 1956 AustLII flag 724
Inland Revenue Commissioners v Baddeley [1955] UKHL 1; [1955] AC 572; [1955] 1 All ER 525 House of Lords United Kingdom 17 Feb 1955 BAILII flag 51
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 659
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82
Gilmour v Coats [1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848 House of Lords United Kingdom 8 Apr 1949 BAILII flag 52
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 755
Adelaide Co of Jehovah's Witnesses Inc v Commonwealth [1943] HCA 12; (1943) 67 CLR 116; [1943] ALR 193 High Court of Australia Australia - Commonwealth 14 Jun 1943 AustLII flag 184
Supreme Being; Maguire v Attorney-General [1943] IR 238 circa 1943 5
Johnson v Buttress [1936] HCA 41; (1936) 56 CLR 113; [1936] ALR 390; (1936) 10 ALJR 203 High Court of Australia Australia - Commonwealth 17 Aug 1936 AustLII flag 306
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
"The Historic Background of Corporate Legal Personality" (1926) 35 Yale Law Journal 655 Yale Law Journal United States circa 1926 HeinOnline / Westlaw flag 7
Commonwealth v Queensland [1920] HCA 79; (1920) 29 CLR 1; 27 ALR 73 High Court of Australia Australia - Commonwealth 6 Dec 1920 AustLII flag 54
Nelan v Downes [1917] HCA 51; (1917) 23 CLR 546 High Court of Australia Australia - Commonwealth 1 Oct 1917 AustLII flag 17
Huddart, Parker & Co Pty Ltd v Moorehead [1909] HCA 36; (1909) 8 CLR 330; 15 ALR 241; 345 ALJR 485 High Court of Australia Australia - Commonwealth 7 Jun 1909 AustLII flag 510
Jumbunna Coal Mine NL v Victorian Coal Miners Association [1908] HCA 95; (1908) 6 CLR 309; 14 ALR 701; 2 CAR 39 High Court of Australia Australia - Commonwealth 6 Oct 1908 AustLII flag 458
R v Barger [1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374 High Court of Australia Australia - Commonwealth 26 Jun 1908 AustLII flag 152
O'Hanlon v Logue [1906] 1 IR 247 circa 1906 7
Peterswald v Bartley [1904] HCA 21; (1904) 1 CLR 497; 10 ALR (CN) 65 High Court of Australia Australia - Commonwealth 13 Sep 1904 AustLII flag 69
[1897] AC 22 [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Income Tax Special Commissioners v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Reynolds v United States 98 US 145; 8 Ot 145; 25 L Ed 244 United States Supreme Court United States 1 Oct 1878 WorldLII flag 349
Yeap Cheah Neo v Ong Cheng Neo [1875] UKLawRpPC 14; 6 PC 381; 390 LJCh 145 Court of Chancery United Kingdom 28 Jul 1875 CommonLII flag 55
Foss v Harbottle [1843] EngR 478; (1843) 2 Hare 461; 67 ER 189; 24 WR 293 Court of Chancery United Kingdom circa 1843 CommonLII flag 761
Baker v Sutton [1836] EngR 681; 1 Keen 224; 48 ER 292 United Kingdom circa 1836 CommonLII flag 16
United States v Kauten 133 F2d 703 United States Westlaw flag 28
Daniels v Anderson 118 FLR 248; (1995) 16 ACSR 607; (1995) 13 ACLC 614; (1995) 37 NSWLR 438 Australia Legal Online / Westlaw flag 372
1 Ch 2 1 Ch 2 Court of Chancery United Kingdom LexisNexis / Westlaw flag 40

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