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"Delineating the fiscal borders of Australia's non-profit tax concessions"   flag 

(2016) 14 (3) E-Journal of Tax Research 741
Silver, Natalie; McGregor-Lowndes, Myles; Tarr, Julie-Anne
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Constitution
Tax and Superannuation Laws Amendment, (2014 Measures No 3) Bill 2014 (Cth)
Tax Laws Amendment (2012 Measures No 4) Bill 2012 (Cth)
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s5.5
Income Tax (Transitional Provisions) Act 1997 (Cth) s1.5, s5.5
Charities Act 2013 (Cth) s12
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Taxation Laws Amendment Act (No 4) 1997 (Cth)
Income Tax Assessment Regulations 1997 (Cth)
Administration and Probate Duties Act 1907 (Vic)
Income Tax Act 1907 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Should Tax Incentives for Charitable Giving Stop at Australia's Borders?" (2016) 38 Sydney Law Review 85 Sydney Law Review Australia circa 2016 AustLII flag 1
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
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
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 flag 15
FCT v Word Investments Ltd (2006) 64 ATR 483 Australia circa 2006 Legal Online / Westlaw flag 4
Re Applicant and FCT [2005] AATA 941; 60 ATR 1265 Administrative Appeals Tribunal Australia 27 Sep 2005 AustLII flag 2
151 TR 2003/5 151 TR 2003/5 circa 2003 1
His Beatitude Archbishop Torkom Manoogian, the Armenian Patriarch of Jerusalem v Yolande Sonsino [2002] EWHC 1304 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 1
"Does Charity Begin and End at Home for Tax Exemptions" (1998) 5 Canberra Law Review 221 Canberra Law Review Australia circa 1998 HeinOnline flag 1
Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd [1982] Ch 49 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 10
Re Stone (1970) 91 WN (NSW) 704 Australia - New South Wales circa 1970 flag 9
Re Lowin (deceased) [1967] 2 NSWR 140 Australia - New South Wales circa 1967 flag 12
Re Lowin (deceased) [1967] 2 NSWLR 140 Australia - New South Wales circa 1967 LexisNexis AU flag 1
Schulz, In the Estate of; Playford v Adelaide University [1961] SASR 377 Supreme Court of South Australia Australia - South Australia circa 1961 Legal Online / Westlaw flag 5
Kytherian Association of Queensland v Sklavos [1958] HCA 47; (1958) 101 CLR 56 High Court of Australia Australia - Commonwealth 28 Oct 1958 AustLII flag 21
Gamille and Henry Breyfus Foundation Inc v Inland Revenue Commissioners (1954) 1 Ch 672 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 16
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
Birmingham University and Epsom College v FCT [1938] HCA 57; (1938) 60 CLR 572; [1938] ALR 494; (1938) 5 ATD 63; 1 AITR 383 High Court of Australia Australia - Commonwealth 3 Nov 1938 AustLII flag 13
Alliance Assurance Co Ltd v FCT [1921] ArgusLawRp 80; 29 CLR 424; 27 ALR 378 Argus Law Reports Australia - Commonwealth 25 Aug 1921 AustLII flag 11
[1891] AC 531 [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Habershon v Vardon [1851] EngR 526; 64 ER 916; (1851) 4 De G & Sm 467 Court of Chancery United Kingdom circa 1851 CommonLII flag 4

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