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Congregational Union of New South Wales v Thistlethwayte   flag  75

[1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729
High Court of Australia
Australia - Commonwealth
29th August, 1952

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Grain Technology Australia Ltd v Rosewood Research Pty Ltd (No 3) [2023] NSWSC 238 Supreme Court of New South Wales Australia - New South Wales 17 Mar 2023 AustLII flag 4
Trustees of the Diocese of Tasmania v Huon Valley Council [2021] TASMC 7 Magistrates Court of Tasmania Australia - Tasmania 25 Oct 2021 AustLII flag
Royal Brisbane and Women's Hospital Foundation v Attorney-General for Queensland [2020] QSC 222 Supreme Court of Queensland Australia - Queensland 23 Jul 2020 AustLII flag
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
Re Anloma Pty Ltd [2018] NSWSC 1818 Supreme Court of New South Wales Australia - New South Wales 28 Nov 2018 AustLII flag 1
Southern Cross Care (Tasmania) Inc v Paul [2018] TASFC 9 Supreme Court of Tasmania Australia - Tasmania 12 Nov 2018 AustLII flag 1
In the Estate of Rummer [2017] ACTSC 277; 12 ACTLR 258 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 22 Sep 2017 AustLII flag 6
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
Kieninger v Perpetual Trustee Co Ltd [2016] QSC 186 Supreme Court of Queensland Australia - Queensland 24 Aug 2016 AustLII flag 1
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
TR 2015/1 - Income tax: special conditions for various entities whose ordinary and statutory income is exempt [2015] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2015/1 - Income tax: special conditions for various entities whose ordinary and statutory income is exempt [2015] ATOTR TR2015/1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII 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
Lincu v Krnjulac [2014] NSWSC 532 Supreme Court of New South Wales Australia - New South Wales 28 May 2014 AustLII flag 5
Sir Moses Montefiore Jewish Home v Perpetual Trustee Co Ltd [2012] NSWSC 210 Supreme Court of New South Wales Australia - New South Wales 15 Mar 2012 AustLII flag 3
Sergi v Sergi [2012] WASC 18 Supreme Court of Western Australia Australia - Western Australia 20 Jan 2012 AustLII flag 26
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
Re Meshakov-Korjakin [2011] VSC 372 Supreme Court of Victoria Australia - Victoria 22 Aug 2011 AustLII flag 5
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
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
Taxation [2010] HCATrans 154 High Court of Australia Australia - Commonwealth 15 Jun 2010 AustLII flag 3
Norman v Australasian Conference Association Ltd [2008] VSC 573 Supreme Court of Victoria Australia - Victoria 18 Dec 2008 AustLII 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
Commissioner of Taxation v Word Investments Ltd [2008] HCATrans 314 High Court of Australia Australia - Commonwealth 27 Aug 2008 AustLII flag
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
Melbourne Jewish Orphan and Children's Aid Society Inc v ANZ Executors and Trustee Co Ltd [2007] VSC 26 Supreme Court of Victoria Australia - Victoria 20 Feb 2007 AustLII flag 4
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
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
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
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
Playoust v Hornsby [2005] VSCA 73; (2005) 11 VR 504 Supreme Court of Victoria - Court of Appeal Australia - Victoria 7 Apr 2005 AustLII flag 3
Re Estate of Michael Charles Murphy; Karin Ellis [2005] NSWSC 104 Supreme Court of New South Wales Australia - New South Wales 25 Feb 2005 AustLII flag
Hornsby v Playoust [2004] VSC 472 Supreme Court of Victoria Australia - Victoria 23 Nov 2004 AustLII flag 3
Richard Digby Rees-Weebe (as Executor of the Estate of Elizabeth Lodge (Dec)) v Ta & D Boyne & Son [2004] WASC 125 Supreme Court of Western Australia Australia - Western Australia 11 Jun 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
Cadwallender v The Public Trustee [2003] WASC 72 Supreme Court of Western Australia Australia - Western Australia 11 Apr 2003 AustLII flag 24
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
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
Taxpayers' Assn of NSW and Commissioner of Taxation [2001] AATA 278; 46 ATR 1213 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 1
Millar v Hornsby [2000] VSC 270 Supreme Court of Victoria Australia - Victoria 28 Jun 2000 AustLII flag 2
Re Municipal Orchestra Endowment Fund [1999] QSC 200 Supreme Court of Queensland Australia - Queensland 10 Aug 1999 AustLII flag 2
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
Dareton Local Aboriginal Land Council v Wentworth Council [1995] NSWLEC 247 Land and Environment Court of New South Wales Australia - New South Wales 22 Dec 1995 AustLII flag
Dareton Local Aboriginal Land Council v Wentworth Council [1995] NSWLEC 239 Land and Environment Court of New South Wales Australia - New South Wales 22 Dec 1995 AustLII flag
Uniting Church in Australia Property Trust (NSW) v Vincent [1994] NSWCA 328 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Aug 1994 AustLII flag
In the Estate of Murdoch Stanley McLeod Deceased: Re the Trusts of Will Julia Farr Centre v University of Adelaide; Adelaide Women's and Children's Hospital; Roy Frederick Rhodes Scragg; Henry Knoyle Cross and Donald Hugh Collier [1993] SASC 4616 Supreme Court of South Australia Australia - South Australia 16 Sep 1993 AustLII flag
Estate of Murdoch Stanley McLeod Deceased: Re The Trusts of Will Julia Farr Centre v University of Adelaide; Adelaide Women's and Children's Hospital; Roy Frederick Rhodes Scragg; Henry Knoyle Cross and Donald Hugh Collier [1993] SASC 4574 Supreme Court of South Australia Australia - South Australia 16 Sep 1993 AustLII flag 1
In the Estate of Murdoch Stanley McLeod Deceased: Re the Trusts of Will Julia Farr Centre v University of Adelaide; Adelaide Women's and Children's Hospital; Roy Frederick Rhodes Scragg; Henry Knoyle Cross and Donald Hugh Collier [1993] SASC 4116 Supreme Court of South Australia Australia - South Australia 16 Sep 1993 AustLII flag
Re Commissioner of Australian Capital Territory Revenue Collections v Council of the Dominican Sisters of Australia [1991] FCA 330 Federal Court of Australia Australia - Commonwealth 25 Jul 1991 AustLII flag
Re Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation [1990] FCA 90 Federal Court of Australia Australia - Commonwealth 30 Mar 1990 AustLII flag
Re Commissioner of Taxation v Launceston Legacy [1987] FCA 239 Federal Court of Australia Australia - Commonwealth 21 Jul 1987 AustLII flag
Re Hook HC Wellington A8/83 [1984] NZHC 1008 High Court of New Zealand New Zealand 25 Oct 1984 NZLII flag
Royal Forest and Bird Protection Society of New Zealand Incorporated v Public Trustee SC Wellington A176/78 [1978] NZHC 129 High Court of New Zealand New Zealand 12 Oct 1978 NZLII flag
Perpetual Executors & Trustees Association of Australia Ltd v Commissioner of Probate Duties (Vic) [1978] VicRp 4; [1978] VR 32; [1977] AEGR 66 Australia - Victoria 4 May 1977 AustLII flag 1
Dehnert (decd), Re [1973] VicRp 43; [1973] VR 449 Australia - Victoria 31 Oct 1972 AustLII flag 9
DeVedas re will trusts [1971] SASC 816 Supreme Court of South Australia Australia - South Australia 18 Feb 1971 AustLII flag
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
Hawthorn, Corporation v Victorian Welfare Association [1970] VicRp 25; [1970] VR 205; (1969) 24 LGRA 289 Australia - Victoria 12 Sep 1969 AustLII flag 17
Elmore (decd), Re [1968] VicRp 49; [1968] VR 390 Australia - Victoria 15 Mar 1968 AustLII flag 8
Compton v FCT [1966] HCA 1; (1966) 116 CLR 233; (1966) 40 ALJR 366; 14 ATD 295; (1966) 10 AITR 282 High Court of Australia Australia - Commonwealth 30 Nov 1966 AustLII flag 25
Inman (decd), Re [1965] VicRp 36; [1965] VR 238 Australia - Victoria 21 Nov 1963 AustLII flag 38
Weaver, Re; Trumble v Animal Welfare League of Victoria [1963] VicRp 40; [1963] VR 257 Australia - Victoria 1 Jun 1962 AustLII flag 11
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
Sydney Homoeopathic Hospital v Turner [1959] HCA 19; (1959) 102 CLR 188; [1959] ALR 782; 33 ALJR 27 High Court of Australia Australia - Commonwealth 16 Apr 1959 AustLII flag 20
Buick v Equity Trustees Executors & Agency Co Ltd [1957] HCA 65; (1957) 97 CLR 599 High Court of Australia Australia - Commonwealth 10 Oct 1957 AustLII flag 14
Trustees Executors & Agency Co Ltd v Zelman Memorial Symphony Orchestra Ltd, In re Lloyd (decd) [1958] VicRp 83; [1958] VR 523; [1958] ALR 1042 Australia - Victoria 2 Aug 1957 AustLII flag 6
Duncan v Cathels [1956] HCA 56; 98 CLR 625; [1956] ALR 1072 High Court of Australia Australia - Commonwealth 4 Oct 1956 AustLII flag 3
Thomas v Perpetual Trustee Co (Ltd) [1955] HCA 74; (1955) 94 CLR 537; [1956] ALR 85 High Court of Australia Australia - Commonwealth 19 Dec 1955 AustLII flag 3
Williams, Deceased; Bendigo and Northern Base Hospital of Bendigo v Attorney-General, In re [1954] VicLawRp 73; [1955] VLR 65; [1955] ALR 255 Australia - Victoria 22 Oct 1954 AustLII flag 8
Binnie, Flatman; Flatman v, In re [1952] VicLawRp 66; [1953] VLR 33 Australia - Victoria 17 Oct 1952 AustLII flag 2

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 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
"Precedent in South Australia: The Hierarchic and the Heuristic" (1980-1981) 7 Adelaide Law Review 79 Blackshield, A R Australia circa 1981 AustLII flag 1
"Charities - The Incidental Question" (1967-1968) 6 Melbourne University Law Review 35 Cullity, Maurice C Australia circa 1968 AustLII flag 1

Legislation Cited

Legislation Name Provision
Conveyancing, Trustee and Probate (Amendment) Act 1938 (NSW)
The Congregational Union Incorporation (Amendment) Act 1938 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Royal College of Surgeons of England v National Provincial Bank Ltd [1952] AC 631 United Kingdom circa 1952 LexisNexis / Westlaw flag 24
Re Chambers' Will Trusts [1950] Ch 267 Court of Chancery United Kingdom circa 1950 LexisNexis / Westlaw flag 1
Re Wightwick [1950] Ch 260 Court of Chancery United Kingdom circa 1950 LexisNexis / Westlaw flag 5
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
Re Johnson's Settlement Trusts, McClure v Johnson [1943] Ch 341; [1943] 2 All ER 499 Court of Chancery United Kingdom circa 1943 LexisNexis / Westlaw flag 3
Macaulay v O'Donnell [1943] Ch 435 Court of Chancery United Kingdom circa 1943 LexisNexis / Westlaw flag 13
Price; Midland Bank Executor and Trustee Co Ltd v Harwood (1943) 169 LT 121 United Kingdom circa 1943 flag 1
Re Hodge [1943] Ch 300; [1943] 2 All ER 304 Court of Chancery United Kingdom circa 1943 LexisNexis / Westlaw flag 4
In re Diplock [1941] Ch 253 Court of Chancery United Kingdom circa 1941 LexisNexis / Westlaw flag 9
Perpetual Trustee Co Ltd v St Luke's Hospital [1939] NSWStRp 31; (1939) 39 SR (NSW) 408; 56 WN (NSW) 181 Supreme Court of New South Wales Australia - New South Wales 8 Sep 1939 AustLII flag 8
Re Moroney; Maguire v Reilly [1939] NSWStRp 22; 56 WN (NSW) 105; (1939) 39 SR (NSW) 249 Supreme Court of New South Wales Australia - New South Wales 25 Jul 1939 AustLII flag 8
Greenwood v Greenwood [1939] 2 All ER 150; (1939) 55 TLR 607 United Kingdom circa 1939 LexisNexis flag 3
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
Parkes v Parkes (1936) 3 All ER 653 United Kingdom circa 1936 LexisNexis flag 3
Browne v Moody [1936] AC 635; [1936] 2 All ER 1695 United Kingdom circa 1936 LexisNexis / Westlaw flag 43
Re Hood [1931] 1 Ch 240; [1930] All ER 215; 2 CLI 638 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 24
Re Chardon [1928] Ch 464 Court of Chancery United Kingdom circa 1928 LexisNexis / Westlaw flag 7
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Butler, Plaintiff v Fairclough, Defendant [1917] VicLawRp 21; [1917] VLR 175 Australia - Victoria 29 Mar 1917 AustLII flag 2
Wright, In Will of; Westley v Melbourne Hospital [1917] ArgusLawRp 16; [1917] VicLawRp 17; [1917] VLR 127; 23 ALR 42; 38 ALT 150 Argus Law Reports Australia - Victoria 12 Mar 1917 AustLII flag 8
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 140
Re Lawes-Wittewronge (1915) 1 Ch 408 Court of Chancery United Kingdom circa 1915 LexisNexis / Westlaw flag 6
Ramsay v Lowther [1912] HCA 68; 16 CLR 1 High Court of Australia Australia - Commonwealth 21 Oct 1912 AustLII flag 12
Re Scowcroft [1898] UKLawRpCh 139; [1898] 2 Ch 638 Court of Chancery United Kingdom 27 Oct 1898 CommonLII flag 14
Delmar Charitable Trust, In re [1897] UKLawRpCh 88; [1897] 2 Ch 163 Court of Chancery United Kingdom 22 May 1897 CommonLII flag 7
Macduff; Macduff v Macduff [1896] UKLawRpCh 99; [1896] 2 Ch 451 Court of Chancery United Kingdom 5 Jun 1896 CommonLII flag 46
L'Herminier, In re; Mounsey v Buston [1894] UKLawRpCh 40; (1894) 1 Ch 675 Court of Chancery United Kingdom 1 Mar 1894 CommonLII flag 3
Morgan, In re; Morgan v Morgan [1893] UKLawRpCh 111; [1893] 3 Ch 222 Court of Chancery United Kingdom 12 Jul 1893 CommonLII flag 10
White, In re; White v White [1893] UKLawRpCh 22; [1893] 2 Ch 41 Court of Chancery United Kingdom 8 Feb 1893 CommonLII flag 30
(1893) 69 LT 407 (1893) 69 LT 407 United Kingdom circa 1893 flag 3
Special Purposes of Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Re Dugdale [1888] UKLawRpCh 60; 38 Ch D 176; 4 Co Litt 223 United Kingdom 22 Mar 1888 CommonLII flag 21
Re Coward (1887) 57 LT 285 United Kingdom circa 1887 flag 10
Coward v Larkman [1886-90] All ER 896; 60 LT 1 United Kingdom circa 1886 LexisNexis flag 8
Phillips v Gutteridge [1862] EngR 1023; (1862) 3 De GJ & S 332; 46 ER 664 Court of Chancery United Kingdom circa 1862 CommonLII flag 10
Thornton v Howe [1862] EngR 724; 54 ER 1042; (1862) 31 Beav 14 Rolls Court United Kingdom circa 1862 CommonLII flag 21
Blann v Bell [1852] EngR 790; (1852) 2 De GM & GBy 775; (1852) 5 De G & Sm 658; 64 ER 1287; 665 Kay 435 Court of Chancery United Kingdom circa 1852 CommonLII flag 1
Page v Leapingwell [1812] EngR 134; 18 Ves 463; 34 ER 392; (1812) 18 Ves Jr 463 Court of Chancery United Kingdom circa 1812 CommonLII flag 39
Philipps v Chamberlaine [1798] EngR 186; 31 ER 27; (1798) 4 Ves Jr 51 Court of Chancery United Kingdom circa 1798 CommonLII flag 5
Parker v Plummer [1590] Cro Eliz 190; 78 ER 446 King's Bench United Kingdom circa 1590 CommonLII flag 1
56 WN 181 56 WN 181 United Kingdom flag 1

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