Public Trustee (NSW) v FCT 31

[1934] HCA 10; (1934) 51 CLR 75

High Court of Australia

Australia - Commonwealth

14th May, 1934

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Lloyd v FCT	[1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95	High Court of Australia	Australia - Commonwealth	15 Dec 1955	AustLII	54
Maughan v FCT	[1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131	High Court of Australia	Australia - Commonwealth	26 Nov 1942	AustLII	38
Executor Trustee and Agency Co of South Australia Ltd v Deputy Federal Commissioner of Taxes (SA)	[1939] HCA 35; (1939) 62 CLR 545; [1940] ALR 18; 5 ATD 187	High Court of Australia	Australia - Commonwealth	28 Nov 1939	AustLII	36
Little Co of Mary (SA) Incorporated v The Commonwealth The Memorial Hospital Incorporated v The Commonwealth	[1942] HCA 26; 66 CLR 368; [1942] ALR 297	High Court of Australia	Australia - Commonwealth	20 Oct 1942	AustLII	21
Ballarat Trustees Executors & Agency Co Ltd v FCT	[1950] HCA 19; (1950) 80 CLR 350; [1950] ALR 487	High Court of Australia	Australia - Commonwealth	20 Jun 1950	AustLII	19
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	18
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	12
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII	9
Ryland v FCT	[1973] HCA 33; (1973) 128 CLR 404; 1 ALR 232; (1973) 4 ATR 40; (1973) 47 ALJR 358	High Court of Australia	Australia - Commonwealth	30 Aug 1973	AustLII	9
Union Trustee Co of Australia Ltd v FCT	[1962] HCA 52; (1962) 108 CLR 451; [1963] ALR 123; 36 ALJR 202	High Court of Australia	Australia - Commonwealth	5 Oct 1962	AustLII	9
Teele v FCT	[1940] HCA 3; (1940) 63 CLR 201; [1940] ALR 74	High Court of Australia	Australia - Commonwealth	8 Mar 1940	AustLII	9
Repromed Pty Ltd v Lucas	[2000] SASC 203; (2000) 76 SASR 575; 44 ATR 452	Supreme Court of South Australia	Australia - South Australia	30 Jun 2000	AustLII	8
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	6
Wheeler v War Veterans' Home	[1953] HCA 29; 89 CLR 353; [1954] ALR 19	High Court of Australia	Australia - Commonwealth	3 Dec 1953	AustLII	3
Simaid Trust and FCT	[2007] AATA 1443; (2007) 66 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2007	AustLII	2
Equality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission	[2024] FCAFC 115	Federal Court of Australia	Australia - Commonwealth	5 Sep 2024	AustLII	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	1
KinCare Community Services Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 182	Supreme Court of New South Wales	Australia - New South Wales	6 Mar 2019	AustLII	1
NSW Trustee and Guardian v The Attorney General in and for New South Wales	[2012] NSWSC 1282	Supreme Court of New South Wales	Australia - New South Wales	30 Oct 2012	AustLII	1
Home Health Pty Ltd and Commissioner of Taxation	[2013] AATA 458	Administrative Appeals Tribunal	Australia	1 Jul 2013	AustLII
Mines Rescue Board of New South Wales v Commissioner of Taxation	[2000] FCA 382	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII
Royal Society for Prevention of Cruelty to Animals, Qld Inc, Re	[1992] QCA 271	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 Aug 1992	AustLII
Re Metropolitan Fire Brigades Board v Commissioner of Taxation	[1990] FCA 485	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII
Re Taxation Appeals	[1990] AATA 60; 21 ATR 3305	Administrative Appeals Tribunal	Australia	14 Mar 1990	AustLII
Re Commissioner of Taxation v Launceston Legacy	[1987] FCA 239	Federal Court of Australia	Australia - Commonwealth	21 Jul 1987	AustLII
TT84/255, TT84/265-267 and TT84/273 and Commissioner of Taxation	[1986] AATA 363; 18 ATR 3257	Administrative Appeals Tribunal	Australia	13 Nov 1986	AustLII
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
Maughan v Commissioner of Taxation	[1942] ArgusLawRp 74; (1943) 49 ALR 97	Argus Law Reports	Australia	26 Nov 1942	AustLII
Little Co of Mary (South Australia) Incorporated v The Commonwealth and War Damage Commission; The Memorial Hospital Incorporated v The Commonwealth and War Damage Commission	[1942] ArgusLawRp 61; (1942) 48 ALR 297	Argus Law Reports	Australia	20 Oct 1942	AustLII
Ryan v Johnston	[1939] ArgusLawRp 71; (1940) 46 ALR 69	Argus Law Reports	Australia	24 Oct 1939	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
NSW Trustee and Guardian v The Attorney General in and for New South Wales	[2012] NSWSC 1282	Supreme Court of New South Wales	Australia - New South Wales	30 Oct 2012	AustLII	1
Home Health Pty Ltd and Commissioner of Taxation	[2013] AATA 458	Administrative Appeals Tribunal	Australia	1 Jul 2013	AustLII
"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
Mines Rescue Board of New South Wales v Commissioner of Taxation	[2000] FCA 382	Federal Court of Australia	Australia - Commonwealth	31 Mar 2000	AustLII
Royal Society for Prevention of Cruelty to Animals, Qld Inc, Re	[1992] QCA 271	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 Aug 1992	AustLII
Re Metropolitan Fire Brigades Board v Commissioner of Taxation	[1990] FCA 485	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII
Re Taxation Appeals	[1990] AATA 60; 21 ATR 3305	Administrative Appeals Tribunal	Australia	14 Mar 1990	AustLII
Re Commissioner of Taxation v Launceston Legacy	[1987] FCA 239	Federal Court of Australia	Australia - Commonwealth	21 Jul 1987	AustLII
TT84/255, TT84/265-267 and TT84/273 and Commissioner of Taxation	[1986] AATA 363; 18 ATR 3257	Administrative Appeals Tribunal	Australia	13 Nov 1986	AustLII
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
Maughan v Commissioner of Taxation	[1942] ArgusLawRp 74; (1943) 49 ALR 97	Argus Law Reports	Australia	26 Nov 1942	AustLII
Little Co of Mary (South Australia) Incorporated v The Commonwealth and War Damage Commission; The Memorial Hospital Incorporated v The Commonwealth and War Damage Commission	[1942] ArgusLawRp 61; (1942) 48 ALR 297	Argus Law Reports	Australia	20 Oct 1942	AustLII
Ryan v Johnston	[1939] ArgusLawRp 71; (1940) 46 ALR 69	Argus Law Reports	Australia	24 Oct 1939	AustLII

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