Bray, Peter William v The Commissioner of Taxation [1977] FCA 61

CATCHVWORDS

Income Tax -— deductions -— gift to a public fund establ-.shed and maintained under an instrument of trust - meaning of Neift" — meaning of "public fund" - meaning of "estabiish and maintain exclusively for the purposes ... -— distinction between purpose and motive - relevance of intent of settlor and subsequent events. Income Tax Assessment Act 1956,

s.78(1)(a).

Peter William Bray v. The Commissioner of Taxation of

the Commonwealth of Australia

V.G. No. 36 of 1977

Coram: Bowen C.J., C.A. Sweeney and Deane JJ.

Sydney.

Iq, September, 1977.

.

tA oyef ' IN THE FEDFRAL COURT CF AUSTRALIA "oy . ) », VICTORIAN ow... DISTRICT REGISTRY ) Ho. Ve ...36. of 1977 . ) .. CRNBRAL oo... DIVISTOW ) ON APPEAL FROM THE SUPREME COURT OF VICTORIA BETWEEN: PETER .WILLTAM BRAY eee. vec ceeeaveueeeecs __ Appellant AND , THE COMMISSIONER OF TAXATION ~~ OF THE COMMONWEALTH OF AUSTRALIA / eee dae ece cease caaceen eee eceeees Respondent ORDER

JUDGE(S) MAKING ORDFR : Bowen C.J., C.A. Swéeney and Deane JJ.

DATE OF ORDER : 14th September, 1977

WHERE MADE : Sydney

THE COURT ORDERS THAT:

i. Appeal dismissed with costs.

x x

Pate Envusred:

DISTRICT RGTSTRAN,

Ses reaper ral ee merits,

Ponte

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IN THE FEDERAL COURT OF AUSTRALIA VICTORIAN DISTRICT REGISTRY V.G. 36 of 1977

ee

GENERAL DIVISION ON APPEAL FROM THE SUPREME COURT OF VICTORIA OSS—C—~C~S BETWEEN: PETER WILLIAM BRAY — Appellant AND:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

- Respondent

CORAM: BOWEN C.J., C.A. SWEENEY and DEANE JJ.

14th September, 1977

JUDGMENT

BOWEN C.J.: This is an appeal from the Supreme Court of Victoria. Peter William Bray, the appellant, claimed a deduction amounting to $44,107 in his tax return for the income year ended 30th June 1974 under s.78(1)(a) of the Income Tax Assessment Act, 1936. This deduction was disallowed by the Commissioner of Taxation. Mr. Bray's appeal to the Supreme Court against the Commissioner's decision was dismissed with costs.