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"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test"   flag 

(2007) 5 E-Journal of Tax Research 59
Martin, Fiona
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act, 1936 (Cth) s45
Income Tax Assessment Act, 1997 (Cth)
Extension of Charitable Purpose Act, 2004 (Cth) s5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Thompson v FCT [1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384 High Court of Australia Australia - Commonwealth 4 Dec 1959 AustLII flag 60
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
Pieper, Deceased; The Trustees Executors & Agency Co Ltd v Attorney-General (vic), In re [1950] VicLawRp 53; [1951] VLR 42 Australia - Victoria 17 Aug 1950 AustLII flag 14
Re Income Tax Acts (No 1) [1930] ArgusLawRp 22; [1930] VicLawRp 14; [1930] VLR 211; 36 ALR 192 Argus Law Reports Australia 5 May 1930 AustLII flag 37
Martin v O'Neil [1904] ArgusLawRp 67; (1904) 10 ALR 193 Argus Law Reports Australia 31 Aug 1904 AustLII flag 7
Dingle v Turner [1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878 House of Lords United Kingdom 16 Feb 1972 BAILII flag 38
Re Pinion (deceased); Westminster Bank Ltd v Pinion [1964] EWCA Civ 1; [1964] 1 All ER 890; [1964] 2 WLR 919 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Feb 1964 BAILII flag 8
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82
Gilmour v Coats [1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848 House of Lords United Kingdom 8 Apr 1949 BAILII flag 52
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
Williams' Trustees v Inland Revenue Commissioners [1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513 House of Lords United Kingdom 21 Mar 1947 BAILII flag 63
Morice v Bishop of Durham [1805] EWHC J80 High Court of England and Wales United Kingdom - England and Wales circa 1805 BAILII flag
Delany, In re; Conoley v Quick [1902] UKLawRpCh 133; [1902] 2 Ch 642 Court of Chancery United Kingdom 12 Jul 1902 CommonLII flag 18
Yeap Cheah Neo v Ong Cheng Neo [1875] UKLawRpPC 14; 6 PC 381; 390 LJCh 145 Court of Chancery United Kingdom 28 Jul 1875 CommonLII flag 55
Thrupp v Collett [1858] EngR 1027; (1858) 53 ER 844; (1858) 26 Beav 125 Rolls Court United Kingdom circa 1858 CommonLII flag 7
"Public Benefit in Charities" (1958) 21 Modern Law Review 138 Modern Law Review United Kingdom circa 1958 HeinOnline flag 3
Alice Springs Town Council v Mpweteyerre Aboriginal Corporation (1997) 139 FLR 236 Australia circa 1997 Legal Online / Westlaw flag 16
deceased (1986) 39 SASR 469 Supreme Court of South Australia Australia - South Australia circa 1986 Legal Online / Westlaw flag 9
Auckland Medical Aid Trust v Commissioner of Inland Revenue [1979] 1 NZLR 382 New Zealand circa 1979 LexisNexis flag 12
Waterson v Hendon Borough Council [1959] 2 All ER 760 United Kingdom circa 1959 LexisNexis flag 6
Re MacDuff; MacDuff v MacDuff [1895-9] All ER 154 United Kingdom circa 1895 LexisNexis flag 6
Re Trusts of Hobourn Aero Components Ltd's Air Raid Distress Fund; Ryan v Forrest [1946] Ch 194; [1946] 1 All ER 501 Court of Chancery United Kingdom circa 1946 LexisNexis / Westlaw flag 23
Re Compton [1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 51
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
) [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
Aboriginal Hostels Ltd v Darwin City Council (1985) 33 NTR 1; (1985) 75 FLR 197; (1985) 55 LGRA 414 Australia - Northern Territory circa 1985 LexisNexis AU flag 45
Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486; (1974) 48 ALJR 304 Australia circa 1974 LexisNexis AU flag 38
Ip Cheung-Kwok v Sin Hua Bank Trustee Ltd [1990] 2 HKLR 499 Hong Kong circa 1990 Westlaw flag 10
Perpetual Trustee Co (Ltd) v Ferguson (1951) 51 SR (NSW) 256 Supreme Court of New South Wales Australia - New South Wales circa 1951 flag 2
Beatrice Alexandra Victoria Davies v Perpetual Trustee Co (Ltd) (1959) 59 SR (NSW) 112 Supreme Court of New South Wales Australia - New South Wales circa 1959 flag 6
Jones v Williams (1767) 2 Amb 651 Court of Chancery United Kingdom circa 1767 flag 3

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