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"Charity Accumulation: Interrogating the Conventional View on Tax Restraints"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Cancer and Bowel Research Trust and Commissioner of Taxation	[2013] AATA 336	Administrative Appeals Tribunal	Australia	24 May 2013	AustLII		2
Gorton v Commissioner of Taxation	[2008] AATA 280; (2008) 72 ATR 201; [2008] ATC 10-018	Administrative Appeals Tribunal	Australia	9 Apr 2008	AustLII		5
Re Tact and FCT	[2008] AATA 275; (2008) 71 ATR 827; [2008] ATC 10-016	Administrative Appeals Tribunal	Australia	7 Apr 2008	AustLII		1
"Not for profit Income Tax Exemption: Is there a Hole in the Bucket, Dear Henry?"	(2011) 26 (4) Australian Tax Forum 601	Australian Tax Forum	Australia	circa 2011			2
"Unreasonable Accumulation of Income by Foundations"	(1967) 16 Cleveland-Marshall Law Review 362	Cleveland-Marshall Law Review	United States	circa 1967			1
Breadner v Granville-Grossman	[2001] Ch 523	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		20
Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd	[1982] Ch 49	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw		10
Re Berkeley	[1968] Ch 744	Court of Chancery	United Kingdom	circa 1968	LexisNexis / Westlaw		11
Inland Revenue Commissioners v Educational Grants Association Ltd	[1967] Ch 123	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw		2
Inland Revenue Commissioners v Educational Grants Association Ltd	[1967] Ch 993	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw		5
Re Rochford ’ s Settlement Trusts	[1965] Ch 111	Court of Chancery	United Kingdom	circa 1965	LexisNexis / Westlaw		4
"Charitable Purposes and Activities"	(2014) 67 Current Legal Problems 373	Current Legal Problems	United Kingdom	circa 2014			1
"The Myth of Charitable Activities"	(1990) 10 Estates & Trusts Journal 7	Estates & Trusts Journal	Canada	circa 1990			4
Bargwanna (Trustee) v Commissioner of Taxation	[2010] FCAFC 126; (2010) 191 FCR 184	Federal Court of Australia	Australia - Commonwealth	8 Oct 2010	AustLII		3
Commissioner of Taxation v Bargwanna	[2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107	Federal Court of Australia	Australia - Commonwealth	12 Jun 2009	AustLII		15
FCT v Word Investments Ltd	[2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1	Federal Court of Australia	Australia - Commonwealth	14 Nov 2007	AustLII		15
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation	[2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10	Federal Court of Australia	Australia - Commonwealth	18 Apr 2005	AustLII		28
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII		107
"The Problems with Payouts: Assessing the Proposal for a Mandatory Distribution Requirement for University Endowments"	(2011) 48 Harvard Journal on Legislation 591	Harvard Journal on Legislation	United States	circa 2011	HeinOnline / LexisNexis		1
"Developments in the Law - Nonprofit Corporations"	105 Harvard Law Review 1578	Harvard Law Review	United States	circa 2011	HeinOnline / LexisNexis		4
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		28
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		95
Stratton v Simpson	[1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487	High Court of Australia	Australia - Commonwealth	12 Nov 1970	AustLII		93
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		25
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		72
Davies v Perpetual Trustees Executors and Agency Co of Tasmania Ltd	[1935] HCA 26; (1935) 52 CLR 604	High Court of Australia	Australia - Commonwealth	3 May 1935	AustLII		9
Trustees, Executors & Agency Co Ltd v Acting FCT	[1917] HCA 56; (1917) 23 CLR 576	High Court of Australia	Australia - Commonwealth	18 Oct 1917	AustLII		13
Inland Revenue Commissioners v City of Glasgow Police Athletic Association	[1953] UKHL 1; [1953] AC 380; [1953] 1 All ER 747	House of Lords	United Kingdom	9 Mar 1953	BAILII		37
"Fierce Extremes: Will Tax Endorsement Stymie More Nuanced Enforcement by the Australian Charities and Not-for-profits Commission?"	(2013) 15 (2) Journal of Australian Taxation 233	Journal of Australian Taxation	Australia	circa 2013	Informit / LexisNexis		2
"Charitable Fundraising Through Commercial Activities: the Final Word or a Pyrrhic Victory"	(2008) 11 (2) Journal of Australian Taxation 138	Journal of Australian Taxation	Australia	circa 2008	AustLII		3
"Charitable Trusts: Some Important Reminders"	(2012) 23 Journal of Banking and Finance Law and Practice 302	Journal of Banking and Finance Law and Practice	Australia	circa 2012	Legal Online		1
"Of Sovereignty and Subsidy: Conceptualizing the Charity Tax Exemption"	(1998) 23 Journal of Corporation Law 585	Journal of Corporation Law	United States	circa 1998	HeinOnline / LexisNexis		1
"Accumulation in Charitable Trusts: Australian Common Law Perpetuities Rules"	(2015) 9 Journal of Equity 30	Journal of Equity	Australia	circa 2015	LexisNexis AU		1
"Accumulation in Charitable Trusts: Australian Statutory Perpetuities Rules"	(2014) 8 (2) Journal of Equity 163	Journal of Equity	Australia	circa 2014	LexisNexis AU		1
"Theories of the Federal Income Tax Exemption for Charities: Thesis, Antithesis and Synthesis"	(1997) 27 Stetson Law Review 395	Stetson Law Review	United States	circa 1997	HeinOnline / LexisNexis		1
Ballard v Attorney-General (Vic)	[2010] VSC 525; (2010) 30 VR 413	Supreme Court of Victoria	Australia - Victoria	18 Nov 2010	AustLII		16
"Charity Means Business Commissioner of Taxation v Word Investments Ltd"	(2009) 31 Sydney Law Review 309	Sydney Law Review	Australia	circa 2009	AustLII		4
"Is Income Tax Exemption for Charities a Subsidy?"	(2011) 64 Tax Law Review 283	Tax Law Review	United States	circa 2011	HeinOnline / Westlaw		1
"Taxing Charities: Reform Without Reason?"	(2012) 47 (2) Taxation in Australia 74	Taxation in Australia	Australia	circa 2012			1
"The Rule Against Perpetuities Re - Stated"	(1963-1964) 6 University of Western Australia Law Review 27	University of Western Australia Law Review	Australia	circa 1963	AustLII		1
"Charitable Trusts — Validity of Provisions for Accumulations"	(1930) 16 Virginia Law Review 370	Virginia Law Review	United States	circa 1930	LexisNexis		1
"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		3
Sheppard v Inland Revenue Commissioners (No 2)	(1993) 65 Tax Cas 724		United Kingdom	circa 1993			3
Karger v Paul	[1984] VicRp 13; [1984] VR 161		Australia - Victoria	17 Dec 1982	AustLII		166
Mayor of Manchester v McAdam (Surveyor of Taxes)	[1896] AC 500		United Kingdom	circa 1896	LexisNexis / Westlaw		33
Culverden Retirement Village v Registrar of Companies	[1997] 1 NZLR 257		New Zealand	circa 1997	LexisNexis		10
General Nursing Council for Scotland v Commissioners of Inland Revenue	[1929] SC 664		United Kingdom - Scotland	circa 1929			1
In re Locker's Settlement	[1977] 1 WLR 1323		United Kingdom	circa 1977	LexisNexis / Westlaw		9
A-G v Alford	(1855) 4 De GM & GBy 843		United Kingdom	circa 1855			30
Mahony v Commissioner of Taxation	(1967) 41 ALJR 232; 14 ATD 519; (1967) 10 AITR 463		Australia	circa 1967			36
Harries v Church Commissioners	[1993] 2 All ER 300; [1992] 1 WLR 1241		United Kingdom	circa 1993	LexisNexis		15
Williams v Papworth	[1900] UKLawRpAC 43; [1900] AC 563		United Kingdom	21 Jul 1900	CommonLII		25