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Mines Rescue Board of New South Wales v Commissioner of Taxation   flag 

[2000] FCA 382
Federal Court of Australia
Australia - Commonwealth
31st March, 2000

Legislation Cited

Legislation Name Provision
Constitution
Fringe Benefits Tax Assessment Act 1986 (Cth) s7, s25, s57A, s136
Freedom of Information Act (Cth)
The Act (Cth) s7, s25, s136
Audit Act (Cth)
Federal Court Rules (Cth)
Mines Rescue Act 1925 (NSW)
Mines Rescue Act 1994 (NSW)
Mines Rescue Amendment (Contributions) Regulation 1998 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Metropolitan Fire Brigades Board v Commissioner of Taxation (1990) 27 FCR 279; (1990) 97 ALR 335; 21 ATR 1137 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 21
Public Trustee (NSW) v FCT [1934] HCA 10; (1934) 51 CLR 75 High Court of Australia Australia - Commonwealth 14 May 1934 AustLII flag 31
Perpetual Trustee Co Ltd v FCT [1931] HCA 20; (1931) 45 CLR 224; 37 ALR 240 High Court of Australia Australia - Commonwealth 4 Jun 1931 AustLII flag 77
Payroll Tax, Commissioner of (Vic) v The Cairnmillar Institute [1992] VicRp 97; [1992] 2 VR 706; (1992) 23 ATR 314; (1992) 92 ATC 4,307 Australia - Victoria 27 May 1992 AustLII flag 20
FCT v Royal Society for the Prevention of Cruelty to Animals, Queensland Inc [1992] ATC 4,441 Australia circa 1992 IntelliConnect flag 1
Maclean Shire Council v Nungera Co-operative Society Ltd (1995) 86 LGERA 430 Australia circa 1995 Legal Online / Westlaw flag 25
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW) (1985) 1 NSWLR 567; 16 ATR 394 Australia - New South Wales circa 1985 LexisNexis AU flag 30

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