Commissioner of Taxation v. Launceston Legacy [1987] FCA 382

CATCHWORDS

Administrative law - appeal from Administrative Appeals Tribunal - whether Commissioner of Taxation should issue a certificate of exemption under 35.11 of the Bank Account Debits Tax Administration Act 1382 - whether Launceston Legacy 15 a "public benevolent institution" for the purposes of the Bank Account Debits Tax Administration Act 1382 - relevance of objects of Launceston Legacy - whether a public benevolent anstitution can include a public institution extending assistance to a restricted class of recipients chosen without regard to whether they are in mecessitous Circumstances - history and meaning of "public benevolent unstituticn."™

Administrative Appeals Tribunal Act 1975 3.44 Bank Account Debits Tax Act 1982 55.3,4,5 Bank Account Debits Tax Administration Act 1982 ss.3,8,11

Estate Duty Assessment Act 1914 s.8(5) Income Tax Assessment Act 1922 35.23

Income Tax Assessment Act 1927 3.14 Income Tax Assessment Act 1936 5.78

COMMISSIONER OF TAXATION and LAUNCESTON LEGACY

T. Nos. G 10,11,12,13 and 14 of 1336

NORTHROP J. 21 JULY 1987

HOBART

IN THE FEDERAL COURT GF AUSTRALIA }

) )

TASMANIA DISTRICT PEGISTRY ) T. No. G1 sf 1926 ) }

GENERAL CiVISION

ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE AFPEALS TRIBUNAL CONSTITUTED BY MR. P.M. ROACH, SENTOR MEMBER

BETWEEN : COMMISSIONER OF TAXATION Applicant and LAUNCESTON LEGACY Respondent COURT: NORTHROP J.

DATE: 21 JULY 1987

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PLAC

ly]

HOBART

MINUTES OF ORDER

THE COURT ORDERS THAT: -

1. The appeal be allowed and the decision appealed from he set aside.

2. The matter be remitted to the Administrative Appeals Tribunal for determination according to law.

3. The applicant pay the respondent's costs of the appeal.

{Settlement and entry of Orders is dealt with in 0.36 of the Rules of Court.)

IN THE FEDERAL COURT OF AUSTRALIA

TASMANIA DISTRICT PEGISTRY T. Nos. G 10,11,12,