Douglas, Douglas Hector v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 724

FEDERAL COURT OF AUSTRALIA

INCOME TAX - whether income derived by trustees of a Protestant hall is exempt from income tax - whether income of a religious institution or charitable institution - whether income of a society, association or club established for community service purposes - whether a fund established for public charitable purposes. WORDS AND PHRASES - "religious institution" - "charitable institution" - "society" - "association" - "club" - "community service purposes"- "public charitable purposes" Statute of Elizabeth (Charitable Uses Act) 1601 (Imp) Taxation Administration Act 1953 (Cth) s 14ZZ Income Tax Assessment Act 1936 (Cth) s 23 (e), (g) and (j) Taxation Laws Amendment Act (No 2) 1990 (Cth) Taxation Laws Amendment Bill (No 2) 1990 (Cth) explanatory memorandum Minister of National Revenue v Trusts and Guarantee Company Limited [1940] AC 138 Stratton v Simpson 125 CLR 138 Commissioner of Land Tax (NSW) v Joyce and Others (1974) 48 ALJR 432. Incorporated Council of Law Reporting (Queensland) v Federal Commissioner of Taxation 125 CLR 659 Commissioner for Special Purposes of Income Tax v Pemsel [1891] AC 531 Monds v Stackhouse(1948) 77 CLR 232 Perpetual Trustees Tasmania Limited v Attorney General (Tas) and another Supreme Court of Tasmania (Zeeman J Unreported 18 November 1993; No 351/1991). Re Income Tax Acts (No 1) [1930] VLR 211. Thompson v Federal Commissioner of Taxation 102 CLR 315 Rex v The Special Commissioners of Income Tax ex parte Rank's Trustees 8 TC 286

DOUGLAS HECTOR DOUGLAS & ORS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG743 & 744 of 1996

OLNEY J MELBOURNE 6 AUGUST 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) VICTORIA DISTRICT REGISTRY ) VG743 of 1996 ) GENERAL DIVISION )