Renmark Hotel Inc v FCT 49

[1949] HCA 7; (1949) 79 CLR 10; [1949] ALR 363; 9 ATD 106; (1949) 23 ALJR 445; (1949) 4 AITR 254

High Court of Australia

Australia - Commonwealth

11th October, 1949

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Swiss Re International SE v LCA Marrickville Pty Ltd	[2021] FCA 1206; (2021) 394 ALR 461	Federal Court of Australia	Australia - Commonwealth	8 Oct 2021	AustLII	13
Queensland Bulk Water Supply Authority (t/as Seqwater) v Rodriguez & Sons Pty Ltd	[2021] NSWCA 206; (2021) 393 ALR 162	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Sep 2021	AustLII	13
CoINVEST Ltd v Citywide Service Solutions Pty Ltd	[2020] VSC 190	Supreme Court of Victoria	Australia - Victoria	21 Apr 2020	AustLII
Rodriguez & Sons Pty Ltd v Queensland Bulk Water Supply Authority trading as Seqwater (No 22)	[2019] NSWSC 1657	Supreme Court of New South Wales	Australia - New South Wales	29 Nov 2019	AustLII	15
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities	[2019] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/6 - Income tax: the 'in Australia' requirement for certain deductible gift recipients and income tax exempt entities	[2019] ATOTR TR2019/6	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
CR 2015/61 - Income tax: Queensland Rural Fire Brigades - exempt entities; Public Authorities	[2015] ATOCR CR2015/61	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/61 - Income tax: Queensland Rural Fire Brigades - exempt entities; Public Authorities	[2015] ATOCR 61	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Director-General, Department of Environment, Climate Change and Water v Venn	[2011] NSWLEC 118; (2011) 210 LGERA 300	Land and Environment Court of New South Wales	Australia - New South Wales	8 Jul 2011	AustLII	15
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR TR2011/4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Commissioner of Police v Mohamed	[2009] NSWCA 432; (2009) 262 ALR 519	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Dec 2009	AustLII	53
Repacholi Aviation Pty Ltd v Civil Aviation Safety Authority	[2009] FCA 1487; (2009) 263 ALR 93	Federal Court of Australia	Australia - Commonwealth	11 Dec 2009	AustLII	16
TD 2008/2 - Fringe benefits tax: in determining whether a charitable institution is a rebatable employer for the purposes of paragraph 65J (1)(baa) of the Fringe Benefits Tax Assessment Act 1986, is the institution 'established by a law of the Commonwealth, a State or a Territory' under subsection 65J(3) of that Act because it is incorporated under either the Corporations Act 2001 or under a law of a State or Territory which relates to the incorporation of Associations?		Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TD 2008/2 - Fringe benefits tax: in determining whether a charitable institution is a rebatable employer for the purposes of paragraph 65J (1)(baa) of the Fringe Benefits Tax Assessment Act 1986, is the institution 'established by a law of the Commonwealth, a State or a Territory' under subsection 65J(3) of that Act because it is incorporated under either the Corporations Act 2001 or under a law of a State or Territory which relates to the incorporation of Associations?		Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Cat Media Pty Ltd v Allianz Australia Insurance Ltd	[2006] NSWSC 423; (2006) 14 ANZ Insurance Cases 61-700	Supreme Court of New South Wales	Australia - New South Wales	24 May 2006	AustLII	3
Dutton v O ’ Shane	[2003] FCAFC 195; (2003) 132 FCR 352; (2003) 200 ALR 710	Federal Court of Australia	Australia - Commonwealth	27 Aug 2003	AustLII	33
Re NSW Grains Board	[2002] NSWSC 913; 171 FLR 68	Supreme Court of New South Wales	Australia - New South Wales	3 Oct 2002	AustLII	7
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
Aruhuri v Vanuatu National Provident Fund Board	[2001] VUSC 97	Supreme Court of Vanuatu	Vanuatu	28 Aug 2001	PacLII
Bracks and Vella v Melbourne Port Corporation (1998/22319)	[2000] VICCAT 7	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Jun 2000	AustLII
Re Sobczuk and Carnarvon Medical Service Aboriginal Corporation	[1999] AATA 864; 58 ALD 727; 31 AAR 7	Administrative Appeals Tribunal	Australia	18 Nov 1999	AustLII	3
West Australian Newspapers Ltd and Tertiary Institutions Service Centre, Re	[1999] WAICmr 25	Western Australian Information Commissioner	Australia - Western Australia	9 Aug 1999	AustLII
South Burdekin Water Board and CEO of Customs	[1999] AATA 74	Administrative Appeals Tribunal	Australia	10 Feb 1999	AustLII	1
Bracks and Vella v Melbourne Port Corporation	[1998] VCAT 398	Victorian Civil and Administrative Tribunal	Australia - Victoria	1 Oct 1998	AustLII
Western Australian Turf Club and Commissioner of Taxation	[1998] AATA 643; 39 ATR 1231	Administrative Appeals Tribunal	Australia	18 Aug 1998	AustLII
Bracks and Vella v Melbourne Port Corporation (1998/22319)	[1998] VICCAT 695	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Jun 1998	AustLII
SST 10 - Sales tax: authorities and public authorities for the purposes of Items 126 and 127	[1998] ATOSTRNS SST10	Australian Taxation Office	Australia - Commonwealth	10 Jun 1998	AustLII
SST D11 - Sales tax: authorities and public authorities for the purposes of Items 126 and 127	[1997] ATODSTRNS SSTD11	Australian Taxation Office	Australia - Commonwealth	17 Dec 1997	AustLII
State v Singh	[1997] FJHC 142	High Court of Fiji	Fiji	29 Sep 1997	PacLII
State v Singh [1997] FJLawRp 37	(1997) 43 FLR 257		Australia	29 Sep 1997	PacLII	2
Re English and Queensland Law Society Inc	[1995] QICmr 22; (1995) 2 QAR 714	Queensland Information Commissioner	Australia - Queensland	4 Aug 1995	AustLII	13
Bank of Western Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1459	Federal Court of Australia	Australia - Commonwealth	4 Nov 1994	AustLII
Registrar of the Accident Compensation Tribunal v FCT	(1993) 178 CLR 145		Australia - Commonwealth	20 Oct 1993	AustLII	86
Re Anti-Cancer Council of Victoria; Ex Parte State Public Services Federation	[1992] HCA 53; (1992) 175 CLR 442; (1992) 109 ALR 240; 66 ALJR 817; (1992) 44 IR 382	High Court of Australia	Australia - Commonwealth	28 Oct 1992	AustLII	53
It 2632 - Income Tax: Meaning of 'Public Authority' in Definition of 'Exempt Public Body' in Division 16d	[1991] ATOITR IT2632	Australian Taxation Office	Australia - Commonwealth	26 Apr 1991	AustLII
Mis 166/85 SD Print F8329	[1985] AIRC 128	Australian Industrial Relations Commission	Australia	3 May 1985	AustLII
Re Thomas Joseph Brennan and the Law Society of the Australian Capital Territory	[1984] AATA 333	Administrative Appeals Tribunal	Australia	7 Aug 1984	AustLII
Federated Clerks Union of Australia and Aussat Pty Ltd; Professional Radio and Electronics Institute of Australasia and Aussat Pty Ltd	[1983] CthArbRp 515; (1983) 291 CAR 410	Commonwealth Arbitration Reports	Australia - Commonwealth	1 Dec 1983	AustLII	2
Australian Transport Officers Federation	[1981] CthArbRp 1996; (1981) 259 CAR 938	Commonwealth Arbitration Reports	Australia - Commonwealth	24 Jul 1981	AustLII
R v Tait	[1979] FCA 32; (1979) 24 ALR 473; (1979) 46 FLR 386	Federal Court of Australia	Australia - Commonwealth	14 Jun 1979	AustLII	822
Committee of Direction of Fruit Marketing v Australian Postal Commission	[1979] FCA 31; (1979) 37 FLR 457; (1979) 25 ALR 221; (1979) 2 ALD 561	Federal Court of Australia	Australia - Commonwealth	14 Jun 1979	AustLII	30
UK Family Reunion and Australian Postal Commission	[1979] AATA 50	Administrative Appeals Tribunal	Australia	4 May 1979	AustLII
Western Australian Turf Club v FCT	[1978] HCA 13; (1978) 139 CLR 288; 19 ALR 167; (1978) 52 ALJR 382; 8 ATR 489	High Court of Australia	Australia - Commonwealth	26 Apr 1978	AustLII	28
Western Australian Turf Club v Commissioner of Taxation of the Commonwealth of Australia	[1976] WASC 168	Supreme Court of Western Australia	Australia - Western Australia	19 Nov 1976	AustLII
FCT v Silverton Tramway Co Ltd	[1953] HCA 79; (1953) 88 CLR 559; [1953] ALR 1101; (1953) 10 ATD 295	High Court of Australia	Australia - Commonwealth	25 Nov 1953	AustLII	27

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text	Citation Index
- Protecting privacy in New South Wales	[2010] NSWLRC 127	New South Wales Law Reform Commission	Australia - New South Wales	circa 2010	AustLII	1
- Accident Compensation: A Transport Accidents Scheme for New South Wales	[1984] NSWLRC 43	New South Wales Law Reform Commission	Australia - New South Wales	circa 1984	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Part I - The Protection Limitation Periods for the Protection of Public Authorities"	[1961] VUWLawRw 11	Barton, G P	New Zealand	circa 1961	NZLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
The Licensing Act 1908 (Tas)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Griffiths v Smith	[1941] AC 170; (1941) 1 All ER 66		United Kingdom	circa 1941	LexisNexis / Westlaw	38
Woollen College v Comrni ~ ~ioners of Inland Revenue	(1926) 11 Tax Cas 139		United Kingdom	circa 1926		3
Incorporated Council of Law Reporting for Queensland v FCT	[1924] HCA 23; (1924) 34 CLR 580	High Court of Australia	Australia - Commonwealth	23 Jun 1924	AustLII	19
Bradford Corporation v Myers	[1916] 1 AC 242		United Kingdom	circa 1916	LexisNexis / Westlaw	53
[1907] P 79	[1907] P 79			circa 1907		2
Johannesburg, The	[1906] UKLawRpPro 37; [1907] P 65		United Kingdom	12 Dec 1906	CommonLII	8
Lyles v Southend-On-Sea Corpn	[1905] UKLawRpKQB 63; (1905) 2 KB 1		United Kingdom	3 Apr 1905	CommonLII	10
Attorney-General v Margate Pier and Harbour (Co of Proprietors)	[1900] UKLawRpCh 49; [1900] 1 Ch 749	Court of Chancery	United Kingdom	8 Mar 1900	CommonLII	17
Ydun	[1899] UKLawRpPro 22; [1899] P 236		United Kingdom	11 May 1899	CommonLII	34

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