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"Social Enterprise: Some Tax Policy Considerations"   flag 

[2013] JlATaxTA 7
Barrett, Jonathan; Veal, John
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods And Services Tax) Act 1999 (Cth)
Charities Act 2005
Financial Reporting Act 1993
Goods and Services Tax Act 1985
Companies Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
(2012) 7 Journal of The Australasian Tax Teachers Association 21 (2012) 7 Journal of The Australasian Tax Teachers Association 21 Journal of The Australasian Tax Teachers Association Australia circa 2012 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
(2011) 46 Wake Forest Law Review 591 (2011) 46 Wake Forest Law Review 591 Wake Forest Law Review United States circa 2011 HeinOnline / LexisNexis flag 1
(2010) 63 Arkansas Law Review 243 (2010) 63 Arkansas Law Review 243 Arkansas Law Review United States - Arkansas circa 2010 HeinOnline / LexisNexis flag 1
"The Attack On Nonprofit Status: A Charitable Assessment" (2010) 108 Michigan Law Review 1179 Michigan Law Review United States circa 2010 HeinOnline / LexisNexis flag 1
"The Ubit: Leveling An Uneven Playing Field Or Tilting A Level One?" (2007) 76 Fordham Law Review 857 Fordham Law Review United States circa 2007 HeinOnline / LexisNexis flag 1
"Agents Without Principals: The Economic Convergence of the Nonprofit and For-Profit Organizational Forms" (1996) 40 New York Law School Law Review 457 New York Law School Law Review United States - New York circa 1996 HeinOnline / LexisNexis flag 3
"Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation, The" (1981) 91 Yale Law Journal 54 Yale Law Journal United States circa 1981 HeinOnline / Westlaw flag 3
"Exemption of Nonprofit Organizations from Federal Income Taxation, The" (1976) 85 Yale Law Journal 299 Yale Law Journal United States circa 1976 HeinOnline / Westlaw flag 4
Competition and the Unrelated Business Income Tax' (1989) 75 Virginia Law Review 605 Virginia Law Review United States circa 1989 LexisNexis flag 2
Calder Construction Co Ltd v Commissioner of Inland Revenue [1963] NZLR 921 New Zealand circa 1963 LexisNexis flag 4
Commissioner of Inland Revenue v Carey's (Petone and Miramar) Ltd [1963] NZLR 450 New Zealand circa 1963 LexisNexis flag 7
MK Hunt Foundation Ltd v Commissioner of Inland Revenue [1961] NZLR 405 New Zealand circa 1961 LexisNexis flag 3
Commissioner of Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Re Greenpeace of New Zealand Inc [2012] NZCA 533; [2013] 1 NZLR 339; (2012) 25 NZTC 20-153; (2012) 3 NZTR 22-030 Court of Appeal of New Zealand New Zealand 16 Nov 2012 NZLII flag 13
Liberty Trust v Charities Commission [2011] NZHC 577; [2011] 3 NZLR 68; (2011) 25 NZTC 20-054 High Court of New Zealand New Zealand 2 Jun 2011 NZLII flag 9
Canterbury Development Corporation v Charities Commission [2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143 High Court of New Zealand New Zealand 18 Mar 2010 NZLII flag 21
Commissioner of Inland Revenue v Dick [2002] NZCA 275; [2003] 1 NZLR 741; (2002) 20 NZTC 17,961 Court of Appeal of New Zealand New Zealand 14 Oct 2002 NZLII flag 5
Commissioner of Inland Revenue v NTN Bearing-Saeco (NZ) Ltd HC Auckland M965/83 [1985] NZHC 561; (1986) 8 NZTC 5,039 High Court of New Zealand New Zealand 17 Oct 1985 NZLII flag 1
"Canterbury Development case" [2010] New Zealand Law Journal 248 New Zealand Law Journal New Zealand circa 2010 flag 1
[2005] Si 2005/1788 [2005] SI 2005/1788 United Kingdom circa 2005 flag 1
(1987) 60 National Tax Journal 71 (1987) 60 National Tax Journal 71 National Tax Journal United States circa 1987 flag 1
"Charity and economic development" [2011] New Zealand Law Journal 63 New Zealand Law Journal New Zealand circa 2011 flag 1

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