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Ambulance Service (NSW) v Deputy Commissioner of Taxation   flag  12

[2002] FCA 1023; (2002) 50 ATR 496
Federal Court of Australia
Australia - Commonwealth
16th August, 2002

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
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 flag 1
Australians for Indigenous Constitutional Recognition Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2021] FCA 435 Federal Court of Australia Australia - Commonwealth 29 Apr 2021 AustLII flag 4
Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69; (2014) 221 FCR 302; (2014) 314 ALR 333 Federal Court of Australia Australia - Commonwealth 13 Jun 2014 AustLII flag 8
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
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
Trustees of the Indigenous Barristers' Trust v FCT [2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495 Federal Court of Australia Australia - Commonwealth 28 Nov 2002 AustLII flag 11
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 flag 1
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2003] VSC 285; (2003) 53 ATR 473 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag 9

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Distinguishing Government from Charity in Australian Law" (2009) 31 Sydney Law Review 559 Matthew Harding Australia circa 2009 AustLII flag 5
"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

Legislation Cited

Legislation Name Provision
Constitution
Fringe Benefits Tax Assessment Act 1986 (Cth) s10, s14, s16, s25, s31, s39, s51, s57A
Income Tax Assessment Act 1936 (Cth)
Court Rules (Cth)
Estate Duty Act 1914 (Cth) s5, s34
Tax Assessment Act (Cth)
Health Administration Act 1982 (NSW)
Motor Accidents Act (NSW)
Offices Remuneration Act 1975 (NSW)
Ambulance Service Act, 1972 (NSW)
Ambulance Services Act 1976 (NSW)
Ambulance Services Act 1990 (NSW)
Ambulance Transport Service Act 1919 (NSW)
Health Commission Act 1972 (NSW)
Local Government Act, 1919 (NSW)
Mines Rescue Act, (NSW)
Mines Rescue Act 1994 (NSW)
Health Act, 1902 (NSW)
Public Service Act, 1902 (NSW)
Public Sector Management Act (NSW)
Pay-roll Tax Act 1971 (NSW) s3, s4, s5, s6, s7, s8, s9, s11, s12, s14, s15, s16, s19, s20, s22, s23, s24, s11, s14
Hospitals Act 1934 (SA) s5
Associations Incorporation Act (Tas) s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Trustees of the Indigenous Barristers' Trust v FCT [2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495 Federal Court of Australia Australia - Commonwealth 28 Nov 2002 AustLII flag 11
Mines Rescue Board (NSW) v Commissioner of Taxation [2000] FCA 1162; (2000) 101 FCR 91; (2000) 45 ATR 85 Federal Court of Australia Australia - Commonwealth 22 Aug 2000 AustLII flag 13
Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 13823
State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia [1996] HCA 32; (1996) 189 CLR 253; (1996) 140 ALR 129; (1996) 19 Leg Rep 21; (1996) 34 ATR 531; (1996) 71 ALJR 56 High Court of Australia Australia - Commonwealth 21 Nov 1996 AustLII flag 72
Registrar of the Accident Compensation Tribunal v FCT (1993) 178 CLR 145 Australia - Commonwealth 20 Oct 1993 AustLII flag 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 flag 53
Deputy Commissioner of Taxation v State Bank of New South Wales [1992] HCA 6; (1992) 174 CLR 219; (1992) 105 ALR 161; (1992) 23 ATR 1; 66 ALJR 250 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 120
State Bank of New South Wales v Commonwealth Savings Bank of Australia [1986] HCA 62; (1986) 161 CLR 639; 67 ALR 535; 60 ALJR 691 High Court of Australia Australia - Commonwealth 28 Oct 1986 AustLII flag 62
Townsville Hospitals Board v Townsville City Council [1982] HCA 48; (1982) 149 CLR 282; (1982) 42 ALR 319; (1982) 56 ALJR 789; (1982) 47 LGRA 64 High Court of Australia Australia - Commonwealth 1 Sep 1982 AustLII flag 92
Committee of Direction of Fruit Marketing v Australian Postal Commission [1980] HCA 23; (1980) 144 CLR 577; (1980) 30 ALR 599; (1980) 4 ALD 227; 54 ALJR 534 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 32
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 flag 28
State Electricity Commission (Vic) v City of South Melbourne [1968] HCA 49; (1968) 118 CLR 504; [1968] ALR 577; (1968) 15 LGRA 304; (1968) 42 ALJR 179 High Court of Australia Australia - Commonwealth 12 Aug 1968 AustLII flag 24
General Steel Industries Inc v Commissioner for Railways (NSW) [1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253 High Court of Australia Australia - Commonwealth 9 Nov 1964 AustLII flag 4511
Launceston Corporation v Hydro-Electric Commission [1959] HCA 12; (1959) 100 CLR 654; [1959] ALR 567; (1959) 4 LGRA 284; (1959) 32 ALJR 443 High Court of Australia Australia - Commonwealth 13 Mar 1959 AustLII flag 54
Renmark Hotel Inc v FCT [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 11 Oct 1949 AustLII flag 49
Lemm v FCT [1942] HCA 31; (1942) 66 CLR 399; [1943] ALR 119; 7 ATD 138 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 43
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 flag 38
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 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
Young Men's Christian Association v FCT [1926] HCA 2; (1926) 37 CLR 351; 32 ALR 97 High Court of Australia Australia - Commonwealth 18 Mar 1926 AustLII flag 27
Chesterman v FCT [1923] HCA 24; (1923) 32 CLR 362; 29 ALR 224 High Court of Australia Australia - Commonwealth 6 Jun 1923 AustLII flag 67
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
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 flag 1
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
O'Connell v The Council of the City of Greater Newcastle (1941) 41 SR (NSW) 190 Supreme Court of New South Wales Australia - New South Wales circa 1941 flag 15
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
"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
Royal Society for Prevention of Cruelty to Animals, Queensland Inc, Re [1993] 1 Qd R 571; 23 ATR 582 Australia - Queensland circa 1993 LexisNexis AU flag 8
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2003] VSC 285; (2003) 53 ATR 473 Supreme Court of Victoria Australia - Victoria 15 Aug 2003 AustLII flag 9
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
Griffiths v Smith [1941] AC 170; (1941) 1 All ER 66 United Kingdom circa 1941 LexisNexis / Westlaw flag 38
Minister of National Revenue v Trusts and Guarantee Co Ltd [1940] AC 138; [1939] 4 All ER 149 United Kingdom circa 1940 LexisNexis / Westlaw flag 27
Re De Cartaret [1933] Ch 103; [1932] All ER 355 Court of Chancery United Kingdom circa 1933 LexisNexis / Westlaw flag 7
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Re Clarke [1923] 2 Ch 407 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 18
Shaw v Halifax Corporation (1915) 2 KB 170 United Kingdom circa 1915 LexisNexis / Westlaw flag 9
Royal Masonic Institution for Boys (Trustees Of), v Parkes [1912] UKLawRpKQB 47; (1912) 3 KB 212 United Kingdom 2 Apr 1912 CommonLII flag 8
[1896] AC 500 [1896] AC 500 United Kingdom circa 1896 LexisNexis / Westlaw flag 33
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Hall v Derby Sanitary Authority (1885) 16 QBD 163 Queen's Bench United Kingdom circa 1885 LexisNexis / Westlaw flag 14
Attorney General versus Pearce [1740] EngR 228; 26 ER 454; (1740) 2 Atk 87 Court of Chancery United Kingdom circa 1740 CommonLII flag 12
Seal v Trustees of the British Orphan Asylum 104 LT 424 United Kingdom flag 5

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