Federal Court of Australia
CATCHWORDS
Income Tax - Deductions - Claim of gift to a public benevolent
'institution - Nature of "gift" discussed.
Income Tax Assessment Act 1936, sub-para.78(1)(a)(11).
BRIAN ARTHUR LEARY v. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
No. W.A. G2 of 1980
Coram: Bowen C.J., Brennan and Deane JJ.
e2 October 1980.
Sydney.
IN THE FEDERAL COURT OF AUSTRALIA)
VICTORIA DISTRICT REGISTRY No. W.A. G2 of 1980
GENERAL DIVISION
ON APPEAL from the Supreme Court of Western Australia
BETWEEN:
BRIAN ARTHUR LEARY
Appellant
AND:
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent ORDER JUDGES MAKING ORDER: Bowen C.J., Brennan and Deane JJ. DATE OF ORDER: -2 October 1980. WHERE MADE: Sydney
THE COURT ORDERS THAT:
1. 'The appeal be dismissed.
2. The Appellant pay to the Respondent his costs of the
appeal.
IN THE FEDERAL COURT OF AUSTRALIA)
VICTORIA DISTRICT REGISTRY No. W.A. G2 of 1980
eed
GENERAL DIVISION
ON APPEAL from the Supreme Court of Western Australia
BETWEEN:
BRIAN ARTHUR LEARY
Appellant
AND:
THE COMMISSTONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent Coram: Bowen C.J., Brennan and Deane JJ. of OCcrTeseER jog0,. REASONS FOR JUDGMENT BOWEN C.J.: On 30 June 1977 Brian Arthur Leary paid $10,000
to the Order of St.John. It 1s common ground that the Order of St.John was a "public benevolent institution" within the
meaning of sub-para.78(1)(a)(11) of the Income Tax Assessment
Act 1936. The question before us is whether the payment by Mr. Leary was a "gift" within the meaning of that provision. This must depend upon the words used in sub-para.78(1)(a)(11),
the material part of which is as follows:
"78(1) The following shall ... be allowable deductions:
(a) Gifts (not being testamentary gifts) of the value of Two dollars and upwards of money or of property other than money which was purchased by the taxpayer within twelve months immediately preceding the making of the gift, made by the
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