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Commissioners of Income Tax v Pemsel   flag 

[1891] UKLawRpAC 32; [1891] AC 531
United Kingdom
20th July, 1891

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Equality Australia Ltd and Commissioner of the Australian Charities and Not-for-profits Commissioner [2023] AATA 2161 Administrative Appeals Tribunal Australia 30 Jun 2023 AustLII flag 1
Global Citizen Ltd and Commissioner of the Australian Charities and Not-for-profits Commission [2021] AATA 3313 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 1
Women's Life Centre Inc and Commissioner of the Australian Charities and Not-for-profits Commission (Taxation) [2021] AATA 500 Administrative Appeals Tribunal Australia 12 Mar 2021 AustLII flag 1
Waubra Foundation and Commissioner of Australian Charities and Not-for-profits Commission [2017] AATA 2424 Administrative Appeals Tribunal Australia 4 Dec 2017 AustLII flag 5
Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation [2013] AATA 919 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 1
Home Health Pty Ltd and Commissioner of Taxation [2013] AATA 458 Administrative Appeals Tribunal Australia 1 Jul 2013 AustLII flag
Cancer and Bowel Research Trust and Commissioner of Taxation [2013] AATA 336 Administrative Appeals Tribunal Australia 24 May 2013 AustLII flag 2
Bicycle Victoria Inc and Commissioner of Taxation, Re [2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553 Administrative Appeals Tribunal Australia 24 Jun 2011 AustLII flag 4
Re Aid/Watch Incorporated and FCT [2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037 Administrative Appeals Tribunal Australia 28 Jul 2008 AustLII flag 5
Nurses Club Ltd and Commissioner of Taxation [2004] AATA 1217; 57 ATR 1361 Administrative Appeals Tribunal Australia 19 Nov 2004 AustLII flag
Tasmanian Electronic Commerce Centre Pty Ltd and Commissioner of Taxation [2004] AATA 521; 56 ATR 1032 Administrative Appeals Tribunal Australia 24 May 2004 AustLII flag 1
Triton Foundation and Commissioner of Taxation [2003] AATA 408; 52 ATR 1133 Administrative Appeals Tribunal Australia 2 May 2003 AustLII flag
Taxpayers' Assn of NSW and Commissioner of Taxation [2001] AATA 278; 46 ATR 1213 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 1
Re Taxation Appeals [1993] AATA 309 Administrative Appeals Tribunal Australia 8 Oct 1993 AustLII flag
Re John James Memorial Hospital Ltd and Commissioner of Act Revenue Collections [1989] AATA 6; 20 ATR 3208 Administrative Appeals Tribunal Australia 18 Jan 1989 AustLII flag
PG Dukes Pty Ltd ATF Patricia Dukes Foundation v Chief Commissioner of State Revenue [2012] NSWADT 238 Administrative Decisions Tribunal Australia - New South Wales 15 Nov 2012 AustLII flag
MT v AA (no 2) Eod [2010] NSWADTAP 28 Administrative Decisions Tribunal Australia - New South Wales 29 Apr 2010 AustLII flag 8
Re Faith Baptist Church Inc and Chief Commissioner of State Revenue [2008] NSWADTAP 31; 72 ATR 350 Administrative Decisions Tribunal Australia - New South Wales 14 May 2008 AustLII flag 1
Manikka Sundara Bhattar v R S Nayudu [1944] AllINRprMad 143; [1945] AIR Mad 211 All India Reporter - Madras India - Tamil Nadu 15 Dec 1944 AsianLII flag
K L K Rm Ramanathan Chettiar, a Firm v Seetharama Ayyar [1940] AllINRprMad 253; [1941] AIR Mad 537 All India Reporter - Madras India - Tamil Nadu 5 Nov 1940 AsianLII flag
Beohar Singh Raghubir Singh v Commissioner of Income-tax, U P, C P and Berar, Lucknow [1946] AllINRprNag 68; [1947] ILR Nag 425 All India Reporter - Nagpur India - Maharashtra 4 Sep 1946 AsianLII flag
Ballarat Trustees Executors & Agency Co Ltd v Commissioner of Taxation [1950] ArgusLawRp 52; (1950) 57 ALR 487 Argus Law Reports Australia 20 Jun 1950 AustLII flag
Adelaide Co of Jehovah's Witnesses Incorporated v The Commonwealth [1943] ArgusLawRp 27; (1943) 49 ALR 193 Argus Law Reports Australia 14 Jun 1943 AustLII flag 19
Ryan v Johnston [1939] ArgusLawRp 71; (1940) 46 ALR 69 Argus Law Reports Australia 24 Oct 1939 AustLII flag
Chesterman v FCT [1925] ArgusLawRp 88; (1926) 32 ALR 9 Argus Law Reports Australia 19 Nov 1925 AustLII flag
Kelly v Muncipal Council of Sydney [1920] ArgusLawRp 87; (1920) 28 CLR 203; 27 ALR 47 Argus Law Reports Australia - Commonwealth 27 Aug 1920 AustLII flag 8
R v Watt Ex parte Slade [1912] ArgusLawRp 32; (1912) 18 ALR 158 Argus Law Reports Australia 6 May 1912 AustLII flag 1
Linotype Co Ltd v Mounsey [1909] ArgusLawRp 59; (1909) 15 ALR 310 Argus Law Reports Australia 14 Jun 1909 AustLII flag
Bennett v The Minister for Public Works (New South Wales) [1908] ArgusLawRp 105; 15 ALR 320 Argus Law Reports Australia 27 Aug 1908 AustLII flag 4
Stephens v Abrahams (No2) [1903] ArgusLawRp 43; [1903] VicLawRp 33; (1903) 29 VLR 229; (1903) 9 ALR 89; 24 ALT 216 Argus Law Reports Australia - Victoria 14 May 1903 AustLII flag 3
Australian Pork Ltd v Commissioner for ACT Revenue (Administrative Review) [2018] ACAT 85 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 30 Aug 2018 AustLII flag
John Xxiii College v Commissioner for ACT Revenue (Administrative Review) [2016] ACAT 152 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 21 Dec 2016 AustLII flag 1
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
S v Mhlungu [1995] ZACC 4; 1995 3 SA 867 Constitutional Court of South Africa South Africa 8 Jun 1995 SAFLII flag 145
Better Public Media Trust v Attorney-General [2023] NZCA 553 Court of Appeal of New Zealand New Zealand 9 Nov 2023 NZLII flag
Family First New Zealand v Attorney-General [2020] NZCA 366 Court of Appeal of New Zealand New Zealand 27 Aug 2020 NZLII flag 3
Stafford v Accident Compensation Corporation [2020] NZCA 164; [2020] 3 NZLR 731 Court of Appeal of New Zealand New Zealand 15 May 2020 NZLII flag 8
Re Utterson-Kelso (deceased) [2016] NZCA 556; [2017] NZAR 84 Court of Appeal of New Zealand New Zealand 29 Nov 2016 NZLII flag 6
Re Greenpeace of New Zealand Inc [2012] NZCA 533; [2013] 1 NZLR 339; (2012) 25 NZTC 20-153; (2012) 3 NZTR 22-030 Court of Appeal of New Zealand New Zealand 16 Nov 2012 NZLII flag 13
Latimer v Commissioner of Inland Revenue [2002] NZCA 121; [2002] 3 NZLR 195; (2002) 20 NZTC 17,737 Court of Appeal of New Zealand New Zealand 4 Jun 2002 NZLII flag 20
Friends Free School, In re; Clibborn v O Brien [1909] UKLawRpCh 105; (1909) 2 Ch 675 Court of Chancery United Kingdom 27 Jul 1909 CommonLII flag
Davidson, In re; Minty v Bourne [1908] UKLawRpCh 87; (1909) 1 Ch 567 Court of Chancery United Kingdom 25 Jun 1908 CommonLII flag 17
Sidney, In re; Hinges Ton v Sidney [1908] UKLawRpCh 15; (1908) 1 Ch 488 Court of Chancery United Kingdom 4 Feb 1908 CommonLII flag 6
Sidney, In re; Hingeston v Sidney [1907] UKLawRpCh 129; (1908) 1 Ch 126 Court of Chancery United Kingdom 31 Oct 1907 CommonLII flag
Pardoe, In re; McLaughlin v Attorney-General [1906] UKLawRpCh 61; [1906] 2 Ch 184 Court of Chancery United Kingdom 10 Apr 1906 CommonLII flag 7
Douglas, In re; Douglas v Simpson [1904] UKLawRpCh 175; (1905) 1 Ch 279 Court of Chancery United Kingdom 16 Dec 1904 CommonLII flag
Manser, In re; Attorney-General v Lucas [1904] UKLawRpCh 144; [1905] 1 Ch 68 Court of Chancery United Kingdom 26 Oct 1904 CommonLII flag 6
Foveaux, In re; Cross v London Anti-Vivisection Society [1895] UKLawRpCh 125; [1895] 2 Ch 501 Court of Chancery United Kingdom 23 Jul 1895 CommonLII flag 11
Re Nottage [1895] UKLawRpCh 118; [1895] 2 Ch 649 Court of Chancery United Kingdom 12 Jul 1895 CommonLII flag 26
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
Nuffield Health v London Borough of Merton [2021] EWCA Civ 826 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 May 2021 BAILII flag 1
Helena Partnerships Ltd v Revenue and Customs Commissioners [2012] EWCA Civ 569 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 May 2012 BAILII flag 3
Chancellor and Smith and Maurice Kay LJJ) [2008] EWCA Civ 1448; [2009] IRLR 294; [2009] ICR 593 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2008 BAILII flag 6
Mohamed trading as Billan Family Day Care v Secretary, Department of Education, Skills & Employment (No 2) [2020] FCA 1749 Federal Court of Australia Australia - Commonwealth 7 Dec 2020 AustLII flag 5
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
Hunger Project Australia v FCT [2013] FCA 693; 94 ATR 855 Federal Court of Australia Australia - Commonwealth 17 Jul 2013 AustLII flag 4
Bargwanna (Trustee) v Commissioner of Taxation [2010] FCAFC 126; (2010) 191 FCR 184 Federal Court of Australia Australia - Commonwealth 8 Oct 2010 AustLII flag 3
FCT v Aid/Watch Incorporated [2009] FCAFC 128; (2009) 178 FCR 423; (2009) 266 ALR 526; (2009) 74 ATR 19; [2009] ATC 20-131 Federal Court of Australia Australia - Commonwealth 23 Sep 2009 AustLII flag 11
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
FCT v Word Investments Ltd [2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Nov 2007 AustLII flag 15
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 flag 21
Commissioner of Taxation v Word Investments Ltd [2006] FCA 1414 Federal Court of Australia Australia - Commonwealth 3 Nov 2006 AustLII flag 4
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
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
Ambulance Service (NSW) v Commissioner of Taxation [2003] FCAFC 161; (2003) 130 FCR 477; 200 ALR 218; (2003) 53 ATR 391 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 18
Daniel v Western Australia [2003] FCA 666 Federal Court of Australia Australia - Commonwealth 3 Jul 2003 AustLII flag 100
Ambulance Service (NSW) v Deputy Commissioner of Taxation [2002] FCA 1023; (2002) 50 ATR 496 Federal Court of Australia Australia - Commonwealth 16 Aug 2002 AustLII flag 12
Sun World International Inc (Formerly Sun World Inc) v Registrar, Plant Breeder's Rights (Formerly Registrar, Plant Variety Rights) [1998] FCA 1260 Federal Court of Australia Australia - Commonwealth 12 Oct 1998 AustLII flag
Spiros Stamoulis v Deputy Commissioner of Taxation [1997] FCA 1133 Federal Court of Australia Australia - Commonwealth 29 Oct 1997 AustLII flag
Douglas v FCT [1997] FCA 724 Federal Court of Australia Australia - Commonwealth 6 Aug 1997 AustLII flag 2
Agfa-Gevaert Ltd v Collector of Customs and Kodak (Australasia) Pty Ltd [1994] FCA 1336 Federal Court of Australia Australia - Commonwealth 16 Sep 1994 AustLII flag 1
Official Trustee in Bankruptcy v Mitchell [1992] FCA 521; (1992) 38 FCR 364; 110 ALR 484; 16 Fam LR 87 Federal Court of Australia Australia - Commonwealth 30 Oct 1992 AustLII flag 64
Re Trustees of the Allport Bequest v the Commissioner of Taxation [1988] FCA 147 Federal Court of Australia Australia - Commonwealth 3 May 1988 AustLII flag
Re Commissioner of Taxation v Launceston Legacy [1987] FCA 239 Federal Court of Australia Australia - Commonwealth 21 Jul 1987 AustLII flag
Colpitts v Australian Telecommunications Commission [1986] FCA 1; (1986) 9 FCR 52 Federal Court of Australia Australia - Commonwealth 9 Jan 1986 AustLII flag 61
Witney Town Bowls Club v HMRC [2015] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Aug 2015 BAILII flag 2
Helena Housing Ltd v Revenue & Customs [2010] UKFTT 71 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2010 BAILII flag 1
Western Australian Planning Commission v Southregal Pty Ltd [2017] HCA 7; (2017) 259 CLR 106; (2017) 341 ALR 70; (2017) 219 LGERA 397; (2017) 91 ALJR 369 High Court of Australia Australia - Commonwealth 8 Feb 2017 AustLII flag 29
Plaintiff M47/2012 v Director-General of Security [2012] HCA 46; (2012) 251 CLR 1; (2012) 292 ALR 243; (2012) 86 ALJR 1372 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 217
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
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
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
Bathurst City Council v PWC Properties Pty Ltd [1998] HCA 59; (1998) 195 CLR 566; (1998) 157 ALR 414; (1998) 72 ALJR 1470; (1998) 100 LGERA 383; (1998) 17 Leg Rep 45 High Court of Australia Australia - Commonwealth 30 Sep 1998 AustLII flag 209
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
Downing v FCT [1971] HCA 38; (1971) 125 CLR 185; (1971) 2 ATR 472; 45 ALJR 513 High Court of Australia Australia - Commonwealth 1 Sep 1971 AustLII flag 24
Robert Reid Pty Ltd v Cassidy [1966] HCA 7; (1966) 114 CLR 558; [1966] ALR 829; 39 ALJR 420 High Court of Australia Australia - Commonwealth 25 Feb 1966 AustLII flag 4
Royal Society for the Prevention of Cruelty to Animals, NSW v Benevolent Society of NSW [1960] HCA 4; (1960) 102 CLR 629; [1960] ALR 223; 33 ALJR 435 High Court of Australia Australia - Commonwealth 22 Feb 1960 AustLII flag 8
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
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 flag 24
FCT v Official Receiver [1956] HCA 24; (1956) 95 CLR 300; [1956] ALR 643; 18 ABC 3; (1956) 30 ALJR 143 High Court of Australia Australia - Commonwealth 6 Jun 1956 AustLII flag 54
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
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 75
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
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 flag 19
Monds v Stackhouse [1948] HCA 47; 77 CLR 232; [1949] ALR 299 High Court of Australia Australia - Commonwealth 23 Dec 1948 AustLII flag 19
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
Barby v Perpetual Trustee Co Ltd [1937] HCA 64; (1937) 58 CLR 316 High Court of Australia Australia - Commonwealth 25 Nov 1937 AustLII flag 26
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
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
Roman Catholic Archbishop of Sydney v Metropolitan Water Sewerage & Drainage Board [1928] HCA 6; (1928) 40 CLR 472; [1928] ALR 162 High Court of Australia Australia - Commonwealth 16 Apr 1928 AustLII flag 8
Kelly v Municipal Council of Sydney [1920] HCA 52 High Court of Australia Australia - Commonwealth 27 Aug 1920 AustLII flag
Swinburne v FCT [1920] HCA 8; (1920) 27 CLR 377; 26 ALR 41 High Court of Australia Australia - Commonwealth 1 Mar 1920 AustLII flag 30
Melrose v FCT [1919] HCA 50 High Court of Australia Australia - Commonwealth 3 Oct 1919 AustLII flag
R v Registrar of Titles (Vic) [1915] HCA 59; (1915) 20 CLR 379 High Court of Australia Australia - Commonwealth 16 Sep 1915 AustLII flag 19
Williams v Attorney-General for New South Wales [1913] HCA 33; (1913) 16 CLR 404 High Court of Australia Australia - Commonwealth 19 Jun 1913 AustLII flag 99
Hedderwick v Federal Commissioner of Land Tax [1913] HCA 11; (1913) 16 CLR 27 High Court of Australia Australia - Commonwealth 3 Mar 1913 AustLII flag 7
Union Bank of Australia v Harrison, Jones & Devlin Ltd [1910] HCA 44; (1910) 11 CLR 492; 16 ALR 5 High Court of Australia Australia - Commonwealth 8 Sep 1910 AustLII flag 79
Victorian Railways Commissioners v Brown [1905] HCA 51; 3 CLR 316 High Court of Australia Australia - Commonwealth 25 Nov 1905 AustLII flag 4
Mool Chand Khairati Ram Trust v Union of India - WP (C) 1478/2012 [2014] INDLHC 1803 High Court of Delhi India 28 Apr 2014 LIIofIndia flag
London Borough of Brent v Johnson [2020] EWHC 2526 (Ch) High Court of England and Wales United Kingdom - England and Wales 1 Oct 2020 BAILII flag 4
British Airways PLC v Airways Pension Scheme Trustee Ltd [2017] EWHC 1191 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 May 2017 BAILII flag 14
Armenian Patriarch of Jerusalem v Sonsino [2002] EWHC 1304 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Jul 2002 BAILII flag 3
Tearfund Ireland LTD v Commissioner of Valuation (Approved) [2021] IEHC 534 High Court of Ireland Republic of Ireland 28 Jul 2021 BAILII flag
Tearfund Ireland Ltd v Commissioner of Valuation [2020] IEHC 621 High Court of Ireland Republic of Ireland 27 Nov 2020 BAILII flag 5
National Tourism Development Authority v Coughlan [2009] IEHC 53 High Court of Ireland Republic of Ireland 17 Feb 2009 BAILII flag 1
McGee v AG [2002] IEHC 87 High Court of Ireland Republic of Ireland 25 Jul 2002 BAILII flag
Re Orewa Rotary Trust Board Inc [2021] NZHC 2377 High Court of New Zealand New Zealand 10 Sep 2021 NZLII flag 1
Better Public Media Trust v Attorney-General [2020] NZHC 350 High Court of New Zealand New Zealand 2 Mar 2020 NZLII flag 4
Turner v Coombe [2018] NZHC 315; [2018] NZAR 574 High Court of New Zealand New Zealand 15 Mar 2018 NZLII flag 1
Presbyterian Support (Upper South Island) v New Zealand Guardian Trust Co Ltd [2016] NZHC 556 High Court of New Zealand New Zealand 29 Nov 2016 NZLII flag
Re The Foundation for Anti-Aging Research [2016] NZHC 2328; (2016) 23 PRNZ 726 High Court of New Zealand New Zealand 30 Sep 2016 NZLII flag 10
Re Family First New Zealand [2015] NZHC 1493; (2015) 27 NZTC 22-017; (2015) 4 NZTR 25-014 High Court of New Zealand New Zealand 30 Jun 2015 NZLII flag 5
Perpetual Guardian Re Utterson-Kelso [2015] NZHC 468; [2015] NZAR 922 High Court of New Zealand New Zealand 13 Mar 2015 NZLII flag 3
Foundation for Anti-Aging Research v Charities Registration Board [2014] NZHC 1153 High Court of New Zealand New Zealand 28 May 2014 NZLII flag 4
Plumbers, Gasfitters and Drainlayers Board v Charities Registration Board [2013] NZHC 1986; [2014] 2 NZLR 489; [2013] NZCCLR 26; (2013) 26 NZTC 21-029 High Court of New Zealand New Zealand 8 Aug 2013 NZLII flag 5
Re Queenstown Lakes Community Housing Trust [2011] NZHC 617; [2011] 3 NZLR 502; (2011) 25 NZTC 20-059 High Court of New Zealand New Zealand 24 Jun 2011 NZLII flag 10
Liberty Trust v Charities Commission [2011] NZHC 577; [2011] 3 NZLR 68; (2011) 25 NZTC 20-054 High Court of New Zealand New Zealand 2 Jun 2011 NZLII flag 9
Re Greenpeace New Zealand Inc HC Wellington CIV-2010-485-829 [2011] NZHC 77; [2011] 2 NZLR 815; (2011) 25 NZTC 20-045 High Court of New Zealand New Zealand 6 May 2011 NZLII flag 10
Re Draco Foundation (NZ) Charitable Trust [2011] NZHC 368; (2011) 3 NZTR 21-009; (2011) 25 NZTC 20-032 High Court of New Zealand New Zealand 15 Feb 2011 NZLII flag 8
Re Education New Zealand Trust [2010] NZHC 1097; (2010) 24 NZTC 24,354 High Court of New Zealand New Zealand 29 Jun 2010 NZLII flag 7
Attorney-General v District Court at Auckland HC Auckland CIV 2006-404-5072 [2007] NZHC 1580 High Court of New Zealand New Zealand 7 Feb 2007 NZLII flag
Latimer v Commissioner of Inland Revenue [2001] NZHC 715; [2002] 1 NZLR 535; (2001) 20 NZTC 17,311 High Court of New Zealand New Zealand 7 Aug 2001 NZLII flag 3
Re Tennant [1996] NZHC 2050; [1996] 2 NZLR 633 High Court of New Zealand New Zealand 10 May 1996 NZLII flag 35
McKay v Police HC Invercargill AP3/94 [1994] NZHC 2047 High Court of New Zealand New Zealand 16 Mar 1994 NZLII flag
Educational Fees Protection Society Incorporated v Commissioner of Inland Revenue HC Wellington AP244/88 [1991] NZHC 1820; [1992] 2 NZLR 115 High Court of New Zealand New Zealand 4 Sep 1991 NZLII flag 6
Institution of Professional Engineers New Zealand Incorporated v Commissioner of Inland Revenue HC Wellington AP171/90 [1991] NZHC 2087; [1992] 1 NZLR 570 High Court of New Zealand New Zealand 2 Jul 1991 NZLII flag 12
Estate of Chapman HC Napier CP89/87 [1989] NZHC 2474 High Court of New Zealand New Zealand 17 Oct 1989 NZLII flag
Nelson College v Attorney College HC Nelson M40/86 [1986] NZHC 1899 High Court of New Zealand New Zealand 1 Dec 1986 NZLII flag
Wendell and Associates Ltd v Commissioner of Inland Revenue HC Auckland M522/85 [1986] NZHC 1914 High Court of New Zealand New Zealand 8 Jul 1986 NZLII flag
New Zealand Society of Accountants v Commissioner of Inland Revenue HC Wellington M384/84 M623/84 [1985] NZHC 981 High Court of New Zealand New Zealand 3 Jul 1985 NZLII flag
Dilworth Trust Board v Minister of Education HC Auckland A550/82 [1983] NZHC 225 High Court of New Zealand New Zealand 24 Feb 1983 NZLII flag
Ponsonby District Old Boys Club Incorporated v Hotel Association of New Zealand (Auckland Branch) SC Auckland M338/79 [1979] NZHC 417; (1979) 2 NZAR 149 High Court of New Zealand New Zealand 10 Dec 1979 NZLII flag 2
S A Sight Enhancement Initiative v Benade (278/2019) [2019] ZAFSHC 119; 2020 5 SA 211 High Court of South Africa - Free State Division South Africa 5 Jul 2019 SAFLII flag
Trustees of the Wijeyewardene Charitable Trust v Commissioner of Income Tax - NLR - 313 of 47 [1946] LKHC 46 High Court of Sri Lanka Sri Lanka 19 Jul 1946 CommonLII flag
[2007] Hkca 182 (7 May 2007) [2007] HKCA 182 Hong Kong Court of Appeal Hong Kong 7 May 2007 HKLII flag
[2007] Hkca 183 (7 May 2007) [2007] HKCA 183 Hong Kong Court of Appeal Hong Kong 7 May 2007 HKLII flag
Ip (Or Yip) Cheung (Or Chiang) Kwok v Ip Siu Bun [1990] HKCA 356 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
[1990] Hkca 166 (15 June 1990) [1990] HKCA 166 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
THE SERVICEMEN’S GUIDES ASSOCIATION v. THE COMMISSIONER OF INLAND REVENUE [2023] HKCFI 82; [2023] 2 HKC 204 Hong Kong Court of First Instance Hong Kong 10 Jan 2023 HKLII flag
Yeung, Abraham v Sun King Kai [2022] HKCFI 1239 Hong Kong Court of First Instance Hong Kong 28 Apr 2022 HKLII flag 2
[2017] HKCFI 1145 (6 September 2017) [2017] HKCFI 1145 Hong Kong Court of First Instance Hong Kong 6 Sep 2017 HKLII flag
Hksar v Lam Mei Ching, Bet [2015] HKCFI 226 Hong Kong Court of First Instance Hong Kong 24 Feb 2015 HKLII flag 2
LI Kim Sang Victor v Chen Chi Hsia [2015] HKCFI 259; [2016] 1 HKLRD 1118 Hong Kong Court of First Instance Hong Kong 24 Feb 2015 HKLII flag
Cheng Kin Ching v Ching Lin Chuen [2015] HKCFI 67 Hong Kong Court of First Instance Hong Kong 20 Jan 2015 HKLII flag
[2002] Hkcfi 551 (23 May 2002) [2002] HKCFI 551 Hong Kong Court of First Instance Hong Kong 23 May 2002 HKLII flag
Secretary for Justice (As Representative of the Parens Patriae) v Secretary for Justice Representing Hksar [2002] HKCFI 1192; [2003] 1 HKLRD 237 Hong Kong Court of First Instance Hong Kong 23 May 2002 HKLII flag 2
[1985] Hkcfi 99 (8 March 1985) [1985] HKCFI 99 Hong Kong Court of First Instance Hong Kong 8 Mar 1985 HKLII flag
[1982] Hkcfi 77 (22 June 1982) [1982] HKCFI 77 Hong Kong Court of First Instance Hong Kong 22 Jun 1982 HKLII flag
[2019] HKDC 372 (21 June 2019) [2019] HKDC 372 Hong Kong District Court Hong Kong 21 Jun 2019 HKLII flag
Davidson v Scottish Ministers [2005] UKHL 74; [2006] SCLR 249; 2005 1 SC (HL) 1 House of Lords United Kingdom - Scotland 15 Dec 2005 BAILII flag 23
Davidson v Scottish Ministers [2005] UKHL 74; [2006] SCLR 249; 2005 1 SC (HL) 1 House of Lords United Kingdom - Scotland 15 Dec 2005 BAILII flag 23
Guild v Inland Revenue Commissioners [1992] UKHL 16 House of Lords United Kingdom 27 Feb 1992 BAILII flag
Guild v Inland Revenue Commissioners [1990] UKHL 10 House of Lords United Kingdom 27 Feb 1992 BAILII flag 1
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
Hong v A & R Brown Ltd , Salsbury v Woodland [1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651 House of Lords United Kingdom 23 Jul 1969 BAILII flag 3
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
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
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 flag 37
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 96
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 flag 63
Chichester Diocesan Fund and Board of Finance (Incorp) v Simpson [1944] UKHL 2; [1944] AC 341; [1944] 2 All ER 60 House of Lords United Kingdom 21 Jun 1944 BAILII flag 47
Houston (Turnbull's Trustees) v Lord Advocate [1918] UKHL 208 House of Lords United Kingdom 29 Jan 1918 BAILII flag
Young's Trustees v Young's Trustee [1901] UKHL 212 House of Lords United Kingdom 17 Dec 1901 BAILII flag
Income Tax Special Purposes Comrs v Pemsel [1891] UKHL TC_3_53 House of Lords United Kingdom 20 Jul 1891 BAILII flag
Community Housing Ltd v Clarence Valley Council [2014] NSWLEC 193 Land and Environment Court of New South Wales Australia - New South Wales 23 Dec 2014 AustLII flag 1
Willoughby City Council v Roads and Maritime Services [2014] NSWLEC 6; (2014) 201 LGERA 177 Land and Environment Court of New South Wales Australia - New South Wales 10 Feb 2014 AustLII flag 5
Bodalla Aboriginal Housing Co Ltd v Eurobodalla Shire Council [2011] NSWLEC 146; (2011) 184 LGERA 315 Land and Environment Court of New South Wales Australia - New South Wales 26 Aug 2011 AustLII flag 4
Toomelah Co-Operative Ltd v Moree Plains Shire Council [1996] NSWLEC 50 Land and Environment Court of New South Wales Australia - New South Wales 4 Mar 1996 AustLII flag
Toomelah Co-Operative Ltd v Moree Plains Shire Council [1996] NSWLEC 51 Land and Environment Court of New South Wales Australia - New South Wales 4 Mar 1996 AustLII flag
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Racing NSW v Chief Commissioner of State Revenue [2019] NSWCATAD 172 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 23 Aug 2019 AustLII flag
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Kennedy-Taylor (NSW) Pty Ltd v WorkCover Authority of New South Wales (Inspector Charles) [2000] NSWIRComm 240; (2000) 102 IR 57 New South Wales Industrial Relations Commission Australia - New South Wales 7 Dec 2000 AustLII flag 28
Otago Presbyterian Church Board of Trustees v Commissioner of Taxes NZCA [1907] NZGazLawRp 97; (1907) 9 GLR 534 New Zealand Gazette Law Reports New Zealand 18 Sep 1906 NZLII flag
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Attorney General of the Caymen Islands v Even Wahr-Hansen (Caymen Islands) [2000] UKPC 26 Privy Council United Kingdom 26 Jun 2000 BAILII flag
Peter Stanislaus D'Aguiar v The Commissioner of Inland Revenue (Guyana) [1970] UKPC 3 Privy Council United Kingdom 19 Jan 1970 BAILII flag
Beartrice Alexandra Victoria Davies v Perpetual Trustee Co (Ltd) (New South Wales) [1959] UKPC 6 Privy Council United Kingdom 7 Apr 1959 BAILII flag
All India Spinners Association of Mizapur Ahmedabad v Commissioner of Income-tax of Bombay Presidency, Sind and Baluchistan (Bombay) [1944] UKPC 20 Privy Council United Kingdom 27 Jun 1944 BAILII flag
Chesterman v FCT [1925] UKPCHCA 2; (1925) 37 CLR 317 Privy Council Australia - Commonwealth 19 Nov 1925 AustLII flag 42
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Advocate General for Scotland v A Decision of The Upper Tribunal, Re Assessments to Tax Made on Murray Group Holdings Ltd [2015] ScotCS CSIH_77 Scottish Court of Session United Kingdom - Scotland 4 Nov 2015 BAILII flag
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British Council v Commissioner of Labour - SLR - 184, Vol 3 of 2003 [2003] LKCA 77; (2003) 3 Sri LR 184 Sri Lankan Court of Appeal Sri Lanka 18 Sep 2003 AsianLII flag
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Murchison Region Aboriginal Corporation and Shire of Yalgoo [2018] WASAT 17 State Administrative Tribunal of Western Australia Australia - Western Australia 12 Mar 2018 AustLII flag 1
Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc and City of Mandurah [2015] WASAT 47 State Administrative Tribunal of Western Australia Australia - Western Australia 5 May 2015 AustLII flag 2
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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
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Harel v Deputy Minister of Revenue of Quebec [1978] 1 SCR 851 Supreme Court of Canada Canada 24 Jun 1977 Supreme Court of Canada flag 6
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R v Scheer Ltd [1974] SCR 1046 Supreme Court of Canada Canada 30 Mar 1972 Supreme Court of Canada flag 1
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Palvinder Kaur v Punjab [1953] SCR 94 Supreme Court of Canada Canada 22 Dec 1952 Supreme Court of Canada flag 14
R v Assessors of the Town of Sunny Brae [1952] 2 SCR 76 Supreme Court of Canada Canada 5 Feb 1952 Supreme Court of Canada flag 8
St Andrews-Wesley Church v Toronto General Trusts Corporation [1948] SCR 500 Supreme Court of Canada Canada 25 Jun 1948 Supreme Court of Canada flag
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Nusli Neville Wadia v Ivory Properties [2019] INSC 1050 Supreme Court of India India 4 Oct 2019 LIIofIndia flag
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Nandini Satpathy v Dani (PL) & Anr [1978] INSC 82; (1978) 2 SCC 424; (1978) 3 SCR 608; [1978] SCC (Cri) 236; AIR 1978 SC 1025 Supreme Court of India India 7 Apr 1978 LIIofIndia flag 32
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Estate Polykarpou; Re a charity [2016] NSWSC 409 Supreme Court of New South Wales Australia - New South Wales 22 Jul 2016 AustLII flag 20
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Lincu v Krnjulac [2014] NSWSC 532 Supreme Court of New South Wales Australia - New South Wales 28 May 2014 AustLII flag 5
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Darkinjung Pty Ltd v Darkinjung Local Aboriginal Land Council [2006] NSWSC 1008; (2006) 203 FLR 394 Supreme Court of New South Wales Australia - New South Wales 3 Oct 2006 AustLII flag 19
Bonvale Enterprises Pty Ltd v Halfpenny Investments Pty Ltd [2005] NSWSC 219; 62 NSWLR 698; [2005] NSW Conv R 56-128; [2005] ANZ Conv R 208 Supreme Court of New South Wales Australia - New South Wales 14 Mar 2005 AustLII flag 3
Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128 Supreme Court of New South Wales Australia - New South Wales 27 Nov 2002 AustLII flag 16
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Woods v Woods [2001] NSWSC 1108 Supreme Court of New South Wales Australia - New South Wales 4 Dec 2001 AustLII flag 21
Anderson Stuart v Treleaven [2000] NSWSC 283; (2000) 49 NSWLR 88 Supreme Court of New South Wales Australia - New South Wales 14 Apr 2000 AustLII flag 30
Public Trustee v Nolan [1943] NSWStRp 11; (1943) 43 SR (NSW) 169; 60 WN (NSW) 84 Supreme Court of New South Wales Australia - New South Wales 15 Apr 1943 AustLII flag 6
Australian Gas Light Co v Valuer-General [1940] NSWStRp 9; (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales 8 Apr 1940 AustLII flag 37
Re Hamilton-Grey; Perpetual Trustee Co (Ltd) v Melville [1938] NSWStRp 6; (1938) 38 SR (NSW) 262; 55 WN (NSW) 45 Supreme Court of New South Wales Australia - New South Wales 29 Mar 1938 AustLII flag 5
Morton v Attorney-General [1911] NSWStRp 52; (1911) 11 SR (NSW) 473; 28 WN (NSW) 131 Supreme Court of New South Wales Australia - New South Wales 16 Jun 1911 AustLII flag 3
Borough of Leichhardt v Moran [1904] NSWStRp 55; 4 SR (NSW) 361; 21 WN (NSW) 96 Supreme Court of New South Wales Australia - New South Wales 8 Jun 1904 AustLII flag 4
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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
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 flag 10
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In re Constitution Section 19(1) - Special reference by Allan Marat; In re Constitution Section 19(1) and 3 (a) - Special reference by the National Parliament [2012] PGSC 20 Supreme Court of Papua New Guinea Papua New Guinea 21 May 2012 PacLII flag 8
James Cook University v Townsville City Council [2011] QSC 209 Supreme Court of Queensland Australia - Queensland 23 Jun 2011 AustLII flag 1
Uniting Church in Australia Property Trust (Q) v Attorney-General for Queensland [2007] QSC 318 Supreme Court of Queensland Australia - Queensland 20 Dec 2007 AustLII flag
Re Municipal Orchestra Endowment Fund [1999] QSC 200 Supreme Court of Queensland Australia - Queensland 10 Aug 1999 AustLII flag 2
Re Blyth [1997] QSC 30 Supreme Court of Queensland Australia - Queensland 6 Mar 1997 AustLII flag
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Public Trustee of South Australia [2024] SASC 104 Supreme Court of South Australia Australia - South Australia 14 Aug 2024 AustLII flag
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Matter of the D MacDonald Steele Memorial Prize [2019] SASC 164 Supreme Court of South Australia Australia - South Australia 13 Sep 2019 AustLII flag
Public Trustee (GD Butler Medal Trust) v Attorney General (SA) [2019] SASC 21 Supreme Court of South Australia Australia - South Australia 28 Feb 2019 AustLII flag 2
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
In the Estate of Osinski [2014] SASC 89 Supreme Court of South Australia Australia - South Australia 22 Jul 2014 AustLII flag 1
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
Avon v Administrative Appeals Court [1997] SASC 6142; (1997) 69 SASR 7 Supreme Court of South Australia Australia - South Australia 8 May 1997 AustLII flag 11
Lazaresvski v Woodfast Machinery Co (No 2) [1990] SASC 2094 Supreme Court of South Australia Australia - South Australia 9 Feb 1990 AustLII flag
Hubbard Properties Pty Ltd v Ass Grocer's Co-operative Ltd [1986] SASC 9561 Supreme Court of South Australia Australia - South Australia 12 Dec 1986 AustLII flag
Metropolitan & Export Abattoirs, In re; Ex parte Lowe [1944] SAStRp 32; [1944] SASR 138 Supreme Court of South Australia Australia - South Australia 7 Aug 1944 AustLII flag
Lane v Symonds [1932] SAStRp 54; [1932] SASR 439 Supreme Court of South Australia Australia - South Australia 2 Dec 1932 AustLII flag 3
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Wyld, In re [1912] SALawRp 16; [1912] SALR 190 Supreme Court of South Australia Australia - South Australia 18 Nov 1912 AustLII flag 1
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
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Tasmanian Perpetual Trustees Ltd v Attorney-General [2017] TASSC 32 Supreme Court of Tasmania Australia - Tasmania 16 Feb 2017 AustLII flag 3
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Perpetual Trustees Tasmania Ltd v Attorney General of Tasmania and the Public Trustee [1993] TASSC 136 Supreme Court of Tasmania Australia - Tasmania 18 Nov 1993 AustLII flag
Groote Eylandt Aboriginal Trust Inc v Deloitte, Touche & Tohmatsu (No 2) [2017] NTSC 4; (2017) 169 NTR 1 Supreme Court of the Northern Territory Australia - Northern Territory 20 Jan 2017 AustLII flag 7
GEAT v Deloitte, Touche Tohmatsu [2016] NTSC 39 Supreme Court of the Northern Territory Australia - Northern Territory 4 Aug 2016 AustLII flag 1
DPP v Bakewell [2007] NTSC 49; (2007) 214 FLR 303; (2007) 21 NTLR 171; (2007) 176 A Crim R 479 Supreme Court of the Northern Territory Australia - Northern Territory 5 Oct 2007 AustLII flag 5
Northern Land Council v Commissioner of Taxes [2001] NTSC 115; 48 ATR 700 Supreme Court of the Northern Territory Australia - Northern Territory 21 Dec 2001 AustLII flag 1
Tangentyere Council Inc v Commissioner of Taxes [1990] NTSC 14; (1990) 99 FLR 363; 21 ATR 239 Supreme Court of the Northern Territory Australia - Northern Territory 4 May 1990 AustLII flag 20
Northern Land Council v Commissioner of Taxes [2002] NTCA 11 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 28 Nov 2002 AustLII flag 7
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Edwards v Attorney-General for Victoria [2023] VSC 569 Supreme Court of Victoria Australia - Victoria 22 Sep 2023 AustLII flag
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Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286 Supreme Court of Victoria Australia - Victoria 1 Jun 2017 AustLII flag 2
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Swaney v Austin Health [2013] VSC 654 Supreme Court of Victoria Australia - Victoria 21 Nov 2013 AustLII flag 1
State Trustees Ltd v Attorney-General (Vic) [2013] VSC 117; (2013) 301 ALR 798 Supreme Court of Victoria Australia - Victoria 22 Mar 2013 AustLII flag 2
R v Benbrika [2009] VSC 142 Supreme Court of Victoria Australia - Victoria 8 Apr 2009 AustLII flag 8
Rechtman v Attorney-General for Victoria [2005] VSC 507 Supreme Court of Victoria Australia - Victoria 22 Dec 2005 AustLII flag 1
Johansons v ANZ Executors & Trustee Co Ltd [1999] VSC 219 Supreme Court of Victoria Australia - Victoria 15 Jun 1999 AustLII flag 1
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2005] VSCA 168; (2005) 60 ATR 151 Supreme Court of Victoria - Court of Appeal Australia - Victoria 1 Jul 2005 AustLII flag 4
Cancer Council of Western Australia v Attorney General (WA) [2016] WASC 297 Supreme Court of Western Australia Australia - Western Australia 20 Sep 2016 AustLII flag 2
Executor of the Will of Cecily Patricia Lindsey (Dec) v Australian Conservation Foundation Inc [2015] WASC 29 Supreme Court of Western Australia Australia - Western Australia 2 Feb 2015 AustLII flag
Roger Price As Executor of the Estate of Beryl Sheila Price v Attorney General for Western Australia [2014] WASC 430 Supreme Court of Western Australia Australia - Western Australia 18 Nov 2014 AustLII flag 4
Synod of the Anglican Catholic Church in Australia v Tee [2012] WASC 46 Supreme Court of Western Australia Australia - Western Australia 15 Feb 2012 AustLII flag
Hood as Executor of the Estate of Inez Irene Barbetti (Dec) v The Attorney General for Western Australia [2006] WASC 157 Supreme Court of Western Australia Australia - Western Australia 8 Aug 2006 AustLII flag 3
Shire of Ashburton v Bindibindi Community Aboriginal Corporation [1999] WASC 108 Supreme Court of Western Australia Australia - Western Australia 30 Jul 1999 AustLII flag 11
Public Trustee v Attorney General [1978] WASC 54 Supreme Court of Western Australia Australia - Western Australia 6 Apr 1978 AustLII flag
WA Baptist Hospital & Homes Trust Inc v City of South Perth [1977] WASC 180 Supreme Court of Western Australia Australia - Western Australia 9 Sep 1977 AustLII flag
Yager v R [1976] WASC 90 Supreme Court of Western Australia Australia - Western Australia 5 Aug 1976 AustLII flag
City of Mandurah v Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc [2016] WASCA 185; (2016) 50 WAR 466; (2016) 339 ALR 697; (2016) 219 LGERA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Oct 2016 AustLII flag 14
Shire of Derby-West Kimberley v Yungngora Association Inc [2007] WASCA 233; (2007) 157 LGERA 238 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Nov 2007 AustLII flag 15
London Borough of Merton Council v Nuffield Health [2023] UKSC 18 United Kingdom Supreme Court United Kingdom 7 Jun 2023 BAILII flag 2
Lehtimaki v Cooper) [2020] UKSC 33; [2020] 3 WLR 461 United Kingdom Supreme Court United Kingdom 29 Jul 2020 BAILII flag 26
Helena Partnerships Ltd v HM Revenue & Customs [2011] UKUT B12 United Kingdom Upper Tribunal United Kingdom 6 Apr 2011 BAILII flag
Bob Jones University v United States 461 US 574; 103 SCt 2017; 10 Ed Law Rep 918; 76 L Ed 2d 157 United States Supreme Court United States 24 May 1983 WorldLII flag 174
Evans v Newton 382 US 296; 86 SCt 486; 15 L Ed 2d 373; 15 L Ed 2 United States Supreme Court United States 17 Jan 1966 WorldLII flag 157
Rotary Club of Melbourne Inc v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 1257 Victorian Civil and Administrative Tribunal Australia - Victoria 13 Aug 2018 AustLII flag 2
Re Wesley Mission Melbourne Ltd and Commissioner of State Revenue [2004] VCAT 419; 21 VAR 45 Victorian Civil and Administrative Tribunal Australia - Victoria 19 Mar 2004 AustLII flag 6
Australian Conservation Foundation Inc v Commissioner of State Revenue [2002] VCAT 1491 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Oct 2002 AustLII flag 3
Land Used Exclusively for Charitable Purposes (LT-011) [1997] VICSROLT 5 Australia - Victoria 31 May 1997 AustLII flag
Neville Smith Timber Industries Pty Ltd v Alen [1991] VicRp 41; [1991] 2 VR 1 Australia - Victoria 21 Jun 1990 AustLII flag 6
Inland Revenue v Gunning's Trustees [1907] ScotLR 514 United Kingdom - Scotland 9 Mar 1907 BAILII flag
Prideaux v R [1987] VicRp 31; [1987] VR 375; (1986) 23 A Crim R 62 Australia - Victoria 1 Oct 1986 AustLII flag
Central Banking (Foreign Exchange and Gold) Regulations (Chapter 138), Re [1987] PGLawRp 433 Papua New Guinea 30 Dec 1987 PacLII flag
Green (decd), Re [1970] VicRp 57; [1970] VR 442 Australia - Victoria 19 Dec 1969 AustLII flag 2
McEachern, R v [1967-68] PGLawRp 48 Papua New Guinea 24 May 1967 PacLII flag
Spehr (decd), Re [1965] VicRp 99; [1965] VR 770 Australia - Victoria 30 Sep 1963 AustLII flag 5
Greenpeace of New Zealand Incorporated v Charities Board [2013] NZSCTrans 15 New Zealand 1 Aug 2013 NZLII flag
Parker v Moseley [1965] VicRp 74; [1965] VR 580 Australia - Victoria 23 Apr 1965 AustLII flag 7
University College, Cork v Commissioner of Valuation [1912] IERp 29 (1912) 2 IR 328 Republic of Ireland 17 Apr 1912 BAILII flag
Gillespie (decd), Re [1965] VicRp 55; [1965] VR 402 Australia - Victoria 26 Mar 1965 AustLII flag 12
Laverty v Laverty [1906] IERp 13 (1907) 1 IR 9 Republic of Ireland 7 Nov 1906 BAILII flag 1
Purdie v the R [1914] UKLawRpKQB 134; (1914) 3 KB 112 United Kingdom 26 May 1914 CommonLII flag 3
Belfast Harbour Commissioners, Appellants; Commissioner of Valuation, Respondent [1897] IERp 15 [1897] 2 IR 516 Republic of Ireland 7 Feb 1897 BAILII flag 5
Mair (decd), Re [1964] VicRp 64; [1964] VR 529 Australia - Victoria 17 Jun 1963 AustLII flag 6
Land Used Exclusively for Charitable Purposes (LT-011) [1997] VICSROLT 4 Australia - Victoria 31 May 1997 AustLII flag
Weaver, Re; Trumble v Animal Welfare League of Victoria [1963] VicRp 40; [1963] VR 257 Australia - Victoria 1 Jun 1962 AustLII flag 11
Land Used Exclusively for Charitable Purposes (LT-011) [1997] VICSROLT 1 Australia - Victoria 31 May 1997 AustLII flag
R v Shoreditch Assessment Committee, Ex parte Morman [1910] UKLawRpKQB 121; [1910] 2 KB 859 United Kingdom 6 Jul 1910 CommonLII flag 34
Hay's Trustees v Baillie [1908] ScotLR 908 United Kingdom - Scotland 18 Jul 1908 BAILII flag
Melbourne Corporation v Young Men's Christian Assoc of Melbourne [1960] VicRp 108; [1960] VR 709; (1960) 6 LGRA 1 Australia - Victoria 28 Jul 1960 AustLII flag 7
Morrison v St Andrews School Board [1914] ScotLR 215 United Kingdom - Scotland 20 Jan 1914 BAILII flag
Wilsons's Grant, Re; Fidelity Trustee Co Ltd v Johnson [1960] VicRp 81; [1960] VR 514 Australia - Victoria 17 Jul 1959 AustLII flag 8
Free Church of Scotland v Macknight's Trustees [1915] ScotLR 35 United Kingdom - Scotland 22 Oct 1915 BAILII flag
Chalmers' Trustees v Turriff Parish School Board [1917] ScotLR 546 United Kingdom - Scotland 13 Jul 1917 BAILII flag
M'Caig v Glasgow University [1906] ScotLR 44_198 United Kingdom - Scotland 18 Dec 1906 BAILII flag
Clark (decd), In the Wills of; Perry v Salvation Army (Victoria) Property Trust [1957] VicRp 22; [1957] VR 171; [1957] ALR 538 Australia - Victoria 28 May 1956 AustLII flag 2
Attorney-General v Family First New Zealand [2021] NZSCTrans 9 New Zealand 24 Jun 2021 NZLII flag
Re Mathew [1950] VicLawRp 94; [1951] VLR 226 Australia - Victoria 14 Dec 1950 AustLII flag 26
Shillington v Portadown Urban District Council [1910] IERp 62 (1911) 1 IR 247 Republic of Ireland 29 Jun 1910 BAILII flag 2
Belcher, Re [1949] VicLawRp 35; [1950] VLR 11; [1950] ALR 138 Australia - Victoria 22 Aug 1949 AustLII flag 13
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
Land Used Exclusively for Charitable Purposes (LT-011) [1997] VICSROLT 3 Australia - Victoria 31 May 1997 AustLII flag
Renouf's Trustees v Haining [1919] ScotLR 440 United Kingdom - Scotland 31 May 1919 BAILII flag
Grand Lodge of Ancient, Free, and Accepted Masons of Scotland v Inland Revenue [1912] ScotLR 774 United Kingdom - Scotland 21 Jun 1912 BAILII flag
Blair v Duncan [1901] UKLawRpAC 2; [1902] AC 37 United Kingdom 12 Jan 1901 CommonLII flag 22
Free Church of Scotland v Macknight's Trustees [1916] ScotLR 260 United Kingdom - Scotland 14 Jan 1916 BAILII flag
Lord Advocate v Moray (Countess) [1905] UKLawRpAC 53; [1905] AC 531 United Kingdom 4 Aug 1905 CommonLII flag 1
Edgeworth v Commissioners of Inland Revenue [1912] IERp 55 (1912) 2 IR 606 Republic of Ireland 19 May 1912 BAILII flag
Murray v R [1962] TASStRp 18; [1962] Tas SR 170 Australia - Tasmania 24 Jul 1962 AustLII flag 36
Dick's Trustees v Dick [1907] ScotLR 680 United Kingdom - Scotland 29 May 1907 BAILII flag
R v Public Service Commissioner; White, Ex p 29 Tas LR 62 Australia - Tasmania 13 Apr 1934 AustLII flag
Anderson's Trustees v Lyon [1914] ScotLR 824 United Kingdom - Scotland 15 Jul 1914 BAILII flag
Christ College Trust v City of Hobart [1928] TASLawRp 1 (1928) 22 Tas LR 67 Australia - Tasmania 15 Feb 1928 AustLII flag
Dawson v Commissioners of Inland Revenue [1904] IERp 40 (1905) 2 IR 69 Republic of Ireland 12 May 1904 BAILII flag 1
Sydney MC v Kelly [1920] NSWLGovRp 16 (1919-1922) 5 LGR (NSW) 90 Australia - New South Wales 27 Aug 1920 AustLII flag
Halloway v North Sydney Municipal Council 9 LGR (NSW) 14 Australia - New South Wales 6 Jul 1928 AustLII flag
Allan's Executor v Allans [1908] ScotLR 579 United Kingdom - Scotland 17 Mar 1908 BAILII flag
Garo v The Police [1985] PGLawRp 320 Papua New Guinea 27 Nov 1985 PacLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
- Civil Liability of Good Samaritans and Volunteers (Consultation Paper) (LRC CP47-2007) [2007] IELRC CP47 Irish Law Reform Commission Republic of Ireland circa 2007 BAILII flag
- Legal Structures for Charities (Consultation Paper) (LRC CP 38-2006) [2005] IELRC CP38 Irish Law Reform Commission Republic of Ireland circa 2005 BAILII flag
- The Court Poor Box (Consultation Paper) (LRC CP 31 2004) [2004] IELRC CP31 Irish Law Reform Commission Republic of Ireland circa 2004 BAILII flag
- Variation of Trusts, Report on the (LRC 63-2000) [2000] IELRC 63 Irish Law Reform Commission Republic of Ireland 1 Dec 2000 BAILII flag
- Variation and Termination of Trusts [2007] SLC 206 Scottish Law Commission United Kingdom - Scotland 12 Mar 2007 BAILII flag
- Discussion Paper on Variation & Termination of Trusts [2005] SLC 192 Scottish Law Commission United Kingdom - Scotland circa 2005 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Charity begins at the politically correct home? The Family First case" (2015) 14 Otago Law Review 171 Ahdar, Rex Tauati New Zealand circa 2015 NZLII flag
"Social Enterprise: Some Tax Policy Considerations" [2013] JlATaxTA 7 Barrett, Jonathan; Veal, John Australia circa 2013 AustLII flag
"Charities, Election Campaigning and the Australian Constitution" (2020) 43 Melbourne University Law Review 462 Beard, Jennifer Leigh Australia circa 2020 AustLII flag
"Statutory Norms and Common Law Concepts in the Characterisation of Contracts for the Performance of Work" (2019) 42 Melbourne University Law Review 370 Bomball, Pauline Australia circa 2019 AustLII flag 5
"Post Re Greenpeace Supreme Court Reflections: Charity Law in the 21st Century in Aotearoa (New Zealand)" [2016] BondLawRw 3 Chevalier-Watts, Juliet Australia circa 2016 AustLII flag
"Charity Law, The Advancement of Religion and Public Benefit - Will the United Kingdom Be The Answer to New Zealand's Prayers?" [2016] VUWLawRw 21 Chevalier-Watts, Juliet New Zealand circa 2016 NZLII flag
"Charitable Trusts and Political Activity: Time for a Change?" (2011) 19 (2) Waikato Law Review 145 Chevalier-Watts, Juliet New Zealand circa 2011 NZLII flag
"Under the Law of Charity, is the Principle of 'Public Benefit' Being Hindered by the Doctrinal Rule of Precedent?" (2008) 16 Waikato Law Review 194 Chevalier-Watts, Juliet New Zealand circa 2008 NZLII flag
"Case Comment: Re Greenpeace of New Zealand Inc" (2014) 22 Waikato Law Review 179 Chevarlier-Watts, Juliet New Zealand circa 2014 NZLII flag
"Navigating the Politics of Charity: Reflections on Aid/Watch Inc v FCT" (2011) 35 Melbourne University Law Review 353 Chia, Joyce; Harding, Matthew; O'Connell, Ann Australia circa 2011 AustLII flag 3
"Navigating the Politics of Charity: Reflections on Aid/Watch Inc v FCT" [2011] UMelbLRS 9 Chia, Joyce; Harding, Matthew; O'Connell, Ann Australia circa 2011 AustLII flag
"Equity and Trusts Commentary and Materials, GE Dal Pont" [2011] JCULawRw 8 (2011) 18 James Cook University Law Review 164 Corbett-Jarvis, Nichola Australia circa 2011 AustLII flag
"In Charity we Trust: Charities as Potential Beneficiaries of Failed Commercial Trusts" (VSC) [2011] VicJSchol 5 Croft, Justice Clyde Australia - Victoria circa 2011 AustLII flag
"Table of Cases" [2013] ELECD 72 Edited Legal Collections Data Australia circa 2013 AustLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"Toomelah Co-operative Ltd v Moree Plains Shire Council - Case Summary" (1996) 1 (3) Australian Indigenous Law Reporter 407 Editors Australia circa 1996 AustLII flag
"A Survey of New South Wales Law - 1978" (1979-1980) 3 University of New South Wales Law Journal 1 Editors Australia circa 1980 AustLII flag
"The equitable geist in the machinery of administrative justice" (FCA) [2003] FedJSchol 9 French, Justice Robert Australia circa 2003 AustLII flag
"The America's Cup and the Law of Trusts: Mercury Bay Boating Club's 1988 K-Boat Challenge" [1993] VUWLawRw 13 German, Peter Grainger New Zealand circa 1993 NZLII flag
"A Charity in all but Law: The Political Purpose Exception and the Charitable Sector" (2019) 42 Melbourne University Law Review 632 Glazebrook, Susan Australia circa 2019 AustLII flag 1
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"Tax Exemptions Who Misses Out?" (1991) 1 (50) Aboriginal Law Bulletin 4 Hanna, Michael Australia circa 1991 AustLII flag
"Charity Law's Public Benefit Test: Is Legislative Reform in the Public Interest" (2003) 3 Queensland University of Technology Law and Justice Journal 422 Harpur, Paul Australia - Queensland circa 2003 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
"Some Reflections on 'Charity Law' in the People's Republic of China" (2003) 15 (2) Bond Law Review 364 Lang, Elizabeth Australia circa 2003 AustLII flag
"Case Notes" (1985) 5 (2) Auckland University Law Review 244 Lockhart, A W; West, I F; Gavin, Mark J; Bowman, Michael R New Zealand circa 1985 NZLII flag
"An Indigenous Economic Development Corporation: How Does This Compare To A Charity?" (2012) 7 (30) Indigenous Law Bulletin 12 Martin, Fiona Australia circa 2012 AustLII flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2009] UNSWLRS 45 Martin, Fiona Australia circa 2009 AustLII flag
"Is the Aim of Preserving and Enhancing Indigenous Culture a Charitable Purpose?" (2007) 6 (30) Indigenous Law Bulletin 11 Martin, Fiona Australia circa 2007 AustLII flag
"Entities that Manage and Maintain Native Title: Can They Be Exempt From Tax as Charitable Trusts? " [2007] UNSWLRS 40 Martin, Fiona Australia circa 2007 AustLII flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" (2007) 5 E-Journal of Tax Research 59 Martin, Fiona Australia circa 2007 AustLII flag
"The family connection when a charity is for the advancement of Indigenous Peoples: Australia and New Zealand compared" [2009] LRightsLaws 4 Martin, Fiona; Sharp, Audrey Australia circa 2009 AustLII flag
"Distinguishing Government from Charity in Australian Law" (2009) 31 Sydney Law Review 559 Matthew Harding Australia circa 2009 AustLII flag 5
"Aboriginal Child Custody: Marriage of Gouge" [1985] AboriginalLawB 24 McCorquodale, John Australia circa 1985 AustLII flag
"Looking for 'Direct Assistance' in the Phrase 'Public Benevolent Institution': Time to Abandon the Search" (2012) 35 University of New South Wales Law Journal 103 Murray, Ian Australia circa 2012 AustLII flag
"Religious Charitable Status and Public Benefit in Australia" (2011) 35 Melbourne University Law Review 1071 Pauline Ridge Australia circa 2011 AustLII flag 3
"2001: The Preamble to the Statute of Charitable Uses 1601: Peter Pan or Alice in Wonderland?" [2014] ELECD 57 Picarda QC, Hubert Australia circa 2014 AustLII flag
"Trusts and Statutes" (2015) 39 Melbourne University Law Review 629 R French Australia circa 2015 AustLII flag 7
"The Public Benefit of Indigenous Charities: What Can New Zealand Learn from the Australian and Canadian Approaches?" (2022) 30 Waikato Law Review 70 Russell, Maddison New Zealand circa 2022 NZLII flag
"The Henry Review and Charitable Purpose Workable Solutions or Another Band Aid?" [2010] JlALawTA 13 Seymour, Elen Australia circa 2010 AustLII flag
"Please Sir, May I Have Some More - Allowing New Zealand Charities a Political Voice" (2002) 8 Canterbury Law Review 345 Silke, Nicola New Zealand circa 2002 NZLII flag 2
"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
"Interpreting the Corporations Law - Purpose, Practical Reasoning and the Public Interest" (1999) 21 Sydney Law Review 161 Smith, Dimity Kingsford Australia circa 1999 AustLII flag 9
"Does Freedom of Religion Imply Freedom of Religious Trade?" [2017] JCULawRw 5 (2016-2017) 22 James Cook University Law Review 81 Spencer, Alex Australia circa 2017 AustLII flag
"A New Definition for Charity" [1991] VUWLawRw 3 Tokeley, Kate New Zealand circa 1991 NZLII flag
"Doing God's Work: Is Religion Always Charitable"'" (1996) 8 Auckland University Law Review 25 Woodfield, Steve T New Zealand circa 1996 NZLII flag
"Law of Charity" (2011) 30 University of Tasmania Law Review 174 Yeo, Nichol Australia - Tasmania circa 2011 AustLII flag

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