Coal Mining Industry Long Service Leave (Funding) Corp v Commissioner of Taxation [1998] FCA 1058

FEDERAL COURT OF AUSTRALIA TAXATION – whether corporation established to administer scheme for collection of contributions to long service leave liability is exempt from income tax – whether such a corporation is a "public authority" – whether such corporation is entitled to Crown immunity –where government does not benefit from the exemption from income tax – Commonwealth utilising its taxation power to achieve an aim other than raising revenue for the Commonwealth.

Coal Mining Industry (Long Service Leave Funding) Act 1992 (Cth) ss 6(1), 7, 8, 9, 11, 13, 27, 29, 35, 36, 37, 39, 40, 41, 42, 43, 44, 51 Income Tax Assessment Act 1936 (Cth) ss 17, 23(d) Taxation Administration Act 1953 (Cth) s 14ZZ Coal Industry Act 1946 (Cth) States Grants (Coal Mining Industry Long Service Leave) Act 1949 (Cth) Coal Excise Act 1949 (Cth) Excise Tariff Act 1921 (Cth) Coal Mining Industry Long Service Leave Act 1950 (NSW) Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 (Cth) ss 4, 5, 7, 8, 9, 11, 12, 13 Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (Cth) ss 4, 7, 8 Audit Act 1901 (Cth) s 63C

Commissioner of Taxation v Bank of Western Australia (1995) 61 FCR 407, followed Townsville Hospital board v Townsville City Council (1982) 149 CLR 282, cited Launceston Corporation v The Hydro Electric Commission (1959) 100 CLR 654, cited State Electricity commission of Victoria v The City of South Melbourne (1968) 118 CLR 504, cited Superannuation Fund Investment Trust v Commissioner of Stamps (1979) 145 CLR 330, cited

COAL MINING INDUSTRY LONG SERVICE LEAVE (FUNDING) CORPORATION v COMMISSIONER OF TAXATION NG 37 of 1998 EMMETT J SYDNEY 3 SEPTEMBER 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 37 of 1998

BETWEEN: COAL MINING INDUSTRY LONG SERVICE LEAVE (FUNDING) CORPORATION