The Trustees of the Allport Bequest v The Commissioner of Taxation [1988] FCA 226

JUDGMENT No. "=~ aN

CATCHWORDS

Bank account debits tax - whether Commissioner of Taxation should issue a certificate of exemption under 5.11 of the Bank Account Debits Tax Administration Act 1982 - whether the applicants constitute a "public benevolent institution" - whether the applicants satisfy the requirements of being "public" and an "institution" within the meaning of the phrase "public benevolent institution".

Allport Library and Museum of Fine Arts Agreement Act 1966 (Tas) 8.3(2), 4

Bank Account Debits Tax Act 1982

Bank Account Debits Tax Adginistration Act 1982 B.3(1)(a)(vid(A), 8.11 g.78(1) (a) income War Tax Act 1927 (Canada) g.4

5) Act 1987

Land Tax Management Act, 1956 (N.S.W.)} 5.10

THE TRUSTEES OF THE ALLPORT BEQUEST

and THE COMMISSIONER OF TAXATION T. No. G.2008 of 1987 RECEIVED NORTHROP J. 0 4MAY 1988 3 MAY 1988

HOBART

IN_THE FEDERAL COURT OF AUSTRALIA ) ) TASMANIA DISTRICT REGISTRY ) T. No. G.2008 of 1987 ) GENERAL DIVISION ) BETWEEN: {0} PORT T Applicants and F ON Respondent

COURT: NORTHROP J. DATE : 3 MAY 1988

PLACE: HOBART

MINUTE OF ORDER

The Court Orders That: -

The appeal be dismissed.

The decision of the Respondent to refuse to issue a

certificate of exemption under 5.11 of the Bank Account

Debits Tax Administration Act 1982 in respect of the bank account kept by the Applicants in the name of Henry

Allport Estate Account Charities Trust be confirmed.

3. The Applicants pay the Respondent's costs of the appeal.

(Settlement and entry of Orders is dealt with in 0.36 of

the Rules of Court.)

sk etl - ros?

) ) TASMANIA DISTRICT REGISTRY ) T. No. G.2008 of 1987 ) GENERAL DIVISION ) BETWEEN: U; EQUEST Applicants and ie) (e) OF TION Respondent

COURT: NORTHROP J. DATE : 3 MAY 1988

PLACE: HOBART

ONS FO

The question raised by these proceedings is whether the Commissioner of Taxation ("the Commissioner") should