Federal Court of Australia
.
'» JUDGMENT No. 259 [3%
CATCHWORDS
Taxation - bank account debits tax ~ State Superannuation Board (N.S.W.) constituted to provide superannuation benefits for New South Wales Government employees - whether sole or principal function of Board was the carrying on by 1t of an activity in the
nature of a business.
Bank Accounts Debits Tax Act 1982, s. 4
Bank Account Debits Tax Administration Act 1982, ss. 3 and 11
Superannuation Act 1916 (N.S.W.) (now repealed - see Superannuation Administration Act 1987 (N.S.W.)), ss. 3, 4, 4A,
5, SA, 5B, 5C, 5D, 6, 10N, 10T, 10U, 70, 70A, 71, 74, 76 and 77.
STATE SUPERANNUATION BOARD (N.S.W.) v. COMMISSIONER OF TAXATION
No. NG2638 of 1987
SHEPPARD J. SYDNEY 27 MAY 1988
IN THE FEDERAL COURT OF AUSTRALIA
) ) N.S.W. DISTRICT REGISTRY ) No. NG2638 of 1987 ) )
GENERAL DIVISION
BETWEEN: STATE SUPERANNUATION BOARD (N.S.W.)
Applicant
AND:
COMMISSIONER OF TAXATION
Respondent
MINUTES OF ORDER
JUDGE MAKING ORDER: SHEPPARD J. DATE OF ORDER: 27 MAY 1988 WHERE MADE: SYDNEY
THE COURT ORDERS THAT: -
1. The appeal be dismissed.
2. The applicant pay to the respondent his costs of the appeal.
3. There be liberty to apply.
NOTE: Settlement and entry of orders is dealt with in Order 36
of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
) N.S.W. DISTRICT REGISTRY No. NG2638 of 1987 GENERAL DIVISION BETWEEN: STATE SUPERANNUATION BOARD Applicant AND:
COMMISSIONER OF TAXATION
Respondent
CORAM: SHEPPARD J.
DATE : 27 MAY 1988
REASONS FOR JUDGMENT
HIS HONOUR: This appeal raises the question whether the applicant, the State Superannuation Board of New South Wales, was entitled to a certificate of exemption under the Bank Account Debits Tax Administration Act 1982 ("the Administration Act") in respect of a bank account operated by it and known as a pension
account.
The applicant was formerly a body corporate constituted by s. 70 of the Superannuation Act 1916 (N.S.W.) ("the Act"). It was abolished on 1 April 1988; see s. 36 and clause 2 of Schedule 3 of the Superannuation Administration Act 1987 (N.S.W.). This Act constituted a new Board, the State Authorities Superannuation
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