Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2003] FCAFC 161

FEDERAL COURT OF AUSTRALIA

Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2003] FCAFC 161 TAXATION – appeal – meaning of 'public benevolent institution' – whether Ambulance Service of New South Wales a public benevolent institution for purposes of fringe benefits tax and income tax – Ambulance Service governmental in character – nevertheless not 'public benevolent institution'. WORDS & PHRASES – 'public benevolent institution' Fringe Benefits Tax Assessment Act 1986 (Cth) s 57A(1) Income Tax Assessment Act 1936 (Cth) s 78(4) Ambulance Services Act 1990 (NSW) ss 5, 23

Ambulance Service of New South Wales v Deputy Commissioner of Taxation for the Commonwealth of Australia [2002] FCA 1023 referred to Chesterman v Federal Commissioner of Taxation (1923) 32 CLR 362; (1925) 37 CLR 317 cited Perpetual Trustee Company Limited v Federal Commissioner of Taxation (1931) 45 CLR 224 cited The Public Trustee of New South Wales v Federal Commissioner of Taxation (1934) 51 CLR 75 cited Maughan v Federal Commissioner of Taxation (1942) 66 CLR 388 cited Lemm & Ors v Federal Commissioner of Taxation (1942) 66 CLR 399 cited The Little Company of Mary (SA) Incorporated v The Commonwealth (1942) 66 CLR 368 cited The Memorial Hospital Incorporated v The Commonwealth & Anor (1942) 66 CLR 368 cited Australian Council of Social Service Inc & Anor v Commissioner of Pay-Roll Tax (1985) 1 NSWLR 567 cited Mines Rescue Board (NSW) v Commissioner of Taxation (2000) 101 FCR 91 applied Mines Rescue Board of New South Wales v Federal Commissioner of Taxation (2000) 44 ATR 107 cited Metropolitan Fire Brigades Board v Commissioner of Taxation (1990) 27 FCR 279 applied AMBULANCE SERVICE OF NEW SOUTH WALES v DEPUTY COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA N 930 OF 2002 HILL, GOLDBERG & CONTI JJ 1 AUGUST 2003 SYDNEY