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TR 2015/1 - Income tax: special conditions for various entities whose ordinary and statutory income is exempt   flag 

[2015] ATOTR TR2015/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2013 Measures No. 2) Bill 2013 (Cth)
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
Acts Interpretation Act 1901 (Cth) s23
Corporations Act 2001 (Cth)
Charities (Consequential Amendments and Transitional Provisions) Act 2013 (Cth)
Income Tax Assessment Act 1997 (Cth)
Privacy Act 1988 (Cth) s10, s15, s45, s50
Superannuation Industry (Supervision) Act 1993 (Cth) s62
Taxation Administration Act 1953 (Cth)
Australian Charities and Not-for-profits Commission Regulation 2013 (Cth) s45.5
Charities Act 2013 (Cth) s5, s5
Tax Laws Amendment (2013 Measures No. 2) Act 2013 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Bargwanna [2012] HCA 11; (2012) 244 CLR 655; (2012) 286 ALR 206; (2012) 82 ATR 273; (2012) 86 ALJR 406; [2012] ATC 20-312 High Court of Australia Australia - Commonwealth 29 Mar 2012 AustLII flag 28
FCT v Bargwanna (2012) 244 CLR 255; [2012] HCA 11 High Court of Australia Australia - Commonwealth circa 2012 Legal Online / Westlaw flag 2
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
Gorton v Commissioner of Taxation [2008] AATA 280; (2008) 72 ATR 201; [2008] ATC 10-018 Administrative Appeals Tribunal Australia 9 Apr 2008 AustLII flag 5
Envestra Ltd v FCT [2008] FCA 249; (2008) 169 FCR 300; 70 ATR 115 Federal Court of Australia Australia - Commonwealth 7 Mar 2008 AustLII flag 10
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
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
John Pfeiffer Pty Ltd v Rogerson [2000] HCA 36; (2000) 203 CLR 503; (2000) 172 ALR 625; (2000) 74 ALJR 1109; [2000] Aust Torts Reports 63,826 High Court of Australia Australia - Commonwealth 21 Jun 2000 AustLII flag 635
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
AAT Case 10,301 (1995) 31 ATR 1067 Australia circa 1995 Legal Online / Westlaw flag 7
QT88/134, QT88/135, QT88/578 and Commissioner of Taxation [1990] AATA 567; (1990) 21 ATR 3477 Administrative Appeals Tribunal Australia 19 Jul 1990 AustLII flag 5
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82ALR Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 2
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Mahony v Commissioner of Taxation (1967) 41 ALJR 232; 14 ATD 519; (1967) 10 AITR 463 Australia circa 1967 flag 36
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
Mahoney v FCT [1966] ALR 888; (1965) 13 ATD 519; (1965) 39 ALJR 62; (1965) 9 AITR 513 Australia circa 1965 LexisNexis AU flag 22
Congregational Union of New South Wales v Thistlethwayte [1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729 High Court of Australia Australia - Commonwealth 29 Aug 1952 AustLII flag 75
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
446 Atr 3485 446 ATR 3485 Australia circa 1943 Legal Online / Westlaw flag 2
382 Atr 1076 382 ATR 1076 Australia circa 1943 Legal Online / Westlaw flag 2
96 Atr 312 96 ATR 312 Australia circa 1943 Legal Online / Westlaw flag 2

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