Norseman Amalgamated Distress & Injustices Fund v The Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 166

CATCHWORDS

INCOME TAX - exemption of income of trade union from income tax - whether income of an association of employees formed to provide benefits to members to relieve hardship was income of a trade union. Income Tax Assessment Act 1936 sub-s 6(1); paras 23(f), 23(g) Industrial Relations Act 1988 (Cth) Industrial Relations Act 1979 (W.A.) Taxation Administration Act 1953 Afga-Gaevert Ltd. v. Collector of Customs (1994) 124 A.L.R. 645 Burt v. Commissioner of Taxation (1912) 15 C.L.R. 469 Haigh v. Charles W. Ireland Ltd. [1974] 1 W.L.R. 43 Hornby v. Close (1867) L.R. II Q.B. 153 Victoria Employers Federation v. Federal Commissioner of Taxation (1957) 96 C.L.R. 390 The Concise Dictionary of Law (Oxford: O.U.P., 1986) The Macquarie Dictionary (2nd Ed.) (Macquarie University, N.S.W., Macquarie Library, 1991) The Oxford English Dictionary, Vol. XI (Oxford: O.U.P., 1989) The Shorter Oxford English Dictionary, (London: O.U.P., 1973)

Brown. K.D., The English Labour Movement 1700-1951 (Dublin: Gill & Macmillan, 1982) Schloesser, H., Trade Unionism, (London: Methuen, 1913) Sutcliffe, J.T., A History of Trade Unionism in Australia, (1st Ed.) (Melbourne: Macmillan, 1921) NORSEMAN AMALGAMATED DISTRESS AND INJUSTICES FUND V. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO. WAG169 OF 1992 LEE J. PERTH 28 MARCH 1995

IN THE FEDERAL COURT) OF AUSTRALIA ) WESTERN AUSTRALIA ) DISTRICT REGISTRY ) GENERAL DIVISION ) NO. WAG169 OF 1992

B E T W E E N: NORSEMAN AMALGAMATED DISTRESS AND INJUSTICES FUND Applicant and THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent MINUTE OF ORDER JUDGE MAKING ORDER: LEE J. DATE OF ORDER: 28 MARCH 1995 WHERE MADE: PERTH

THE COURT ORDERS THAT:

The appeal be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.